It is narrated from Hazrat Amir Sha'bi (may Allah have mercy on him) that if a man accuses his wife of adultery and the wife dies, then if he declares himself a liar, the prescribed punishment (hadd) will be imposed on him and he will inherit from the wife; if he performs li'an (mutual cursing), then he will be absolved from both the prescribed punishment and inheritance.
Hadith Referenceسنن سعید بن منصور / كتاب الطلاق / 2768
Hadith Takhrij«أخرجه سعيد بن منصور فى «سننه» ترقيم الدرالسلفية برقم:، 1590، وابن أبى شيبة فى «مصنفه» برقم: 19518»