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According to the Civil Code, one of the contracts influenced by taking the property is a will. Taking delivery of the bequest leads to the dominance of the legatee over the property. The legatee can seize and take the bequest even if the bequest has not been taken in practice. By virtue of Article 830 of the Civil Code, as long as the bequest is not taken by the legatee, the legatee can back down on his right to the will. If the legatee rejects the will following the testator's death, the will is invalidated even if the bequest has been unconsciously taken, because a will is only effective if it is approved and accepted. However, the legatee can accept or reject the will as many times as he desires before the testator's death. In addition, if the legatee accepts the will after the testator's death, he cannot reject it even if the bequest has not been taken, because the ownership arises from the approval and it is not invalidated by rejection.

With the industrial and technologic developments, business and economic relationships have evolved and changed considerably. Despite these changes, it is impossible and even irrational to rule out some conventional business institutions. As a result of the diversity of products as well as the new needs of societies, people who know the consumers' needs provide them with the products they need from the point of production and distribution of products to the delivery of the products to the consumers. In addition, these people facilitate exchanges by mediating between the buyers and the sellers. Brokerage is one of these institutions, because it has not been omitted from the cycle of trade, and these evolutions have set the scene for the evolution of this activity which has adapted to the contemporary needs. Brokers and middlemen play a major role in the execution of contracts and fulfillment of business exchanges. Hence, brokerage has existed for a long time, but it does not have a long history in the Iranian law. In the Iranian law, brokerage is an independent commercial action with an independent legal nature. However, the Iranian legislator believes brokerage is subject to the mandate laws. In other words, its independent being has been overlooked and it is considered a form of agency, because by virtue of Article 656 of the Civil Code, the effect of the power of attorney is the power of proxy.