Civil Code (Cap. 16), article 913

913. (1) Children and descendants only, on succeeding to the inheritance of an ascendant, whether under a will or ab intestato, shall impute, in the interests only of the other children or descendants, being co-heirs, the value of everything they may have received from the deceased by donation, directly or indirectly, unless the donor shall have otherwise directed. (2) The provisions of this article shall apply even though the children or descendants enter upon inventory. Exemption from collation.