Mississippi Code Title 91. Trusts and Estates § 91-1-17

When any of the children of a person dying intestate, or their descendants, shall have received from such intestate, in his lifetime, any real or personal estate by way of advancement, and shall choose to come into the partition and distribution of the estate with the other parceners and distributees, such advancement, both of real and personal estate, shall be brought into hotchpot with the whole estate, real and personal, descended. Such party bringing such advancement into hotchpot shall thereupon be entitled to his or her proper portion of the whole estate descended, both real and personal; but such advancement shall be valued according to its value at the time said distributee received it.