A more thorough explanation:

Definition: A first taker is a person who receives an estate that is subject to a remainder or executory devise. In other words, they are the first person to receive the property after the original owner's death.

For example, if John leaves his house to his wife for her lifetime and then to his son, the wife is the first taker because she is the first person to receive the property after John's death. Once she dies, the son becomes the owner of the property.

Another example would be if a person dies without a will, their property will be distributed according to the laws of intestate succession. The first taker would be the person who is entitled to receive the property under these laws.

These examples illustrate how a first taker is the initial recipient of an estate or property, either through a will or intestate succession.