Mass. Gen. Laws ch. 204, § 9: Proceeds of sales; surplus; disposition

Section 9. In every sale of the real estate of a deceased person or a ward by an executor, administrator, guardian or conservator, the surplus of the proceeds remaining on the final settlement of the accounts shall be considered as real estate, and shall be disposed of to the same persons and in the same proportions to whom and in which the real estate if not sold would have descended or have been disposed of by law.