[POMPONIUS libro septimo decimo ad Sabinum. ] §27.7.1.prQuamuis heres tutoris tutor non est, tamen ea quae per defunctum inchoata sunt per heredem, si legitimae aetatis et masculus sit, explicari debent: in quibus dolus eius admitti potest.
[POMPONIUS, in the seventeenth book on Sabinus.] Although the heir of a tutor is not himself a tutor, nevertheless, those matters which were commenced by the deceased must be wound up by the heir, provided that he is of lawful age and a male; in which matters his own fraud can be admitted.
§27.7.1.1Quod penes tutorem fuit, heres quoque eius reddere debet: quod apud pupillum is reliquerit si heres capit, non quidem crimine caret, sed extra tutelam est et utili actione hoc reddere compellitur.
What was in the possession of the tutor, his heir also must restore; but if the heir takes what the tutor had left with the pupil, he is indeed not free from guilt, but this is outside the scope of guardianship, and he is compelled to restore it by an analogous action.