New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 24-25

Money arising from a sale under the provisions of this article shall be received by the executor or administrator as assets for the payment of debts. So much of the proceeds of sale as may not be required for the payment of debts and just expenses of every sort, the personal estate having been first applied thereto, shall be distributed among the heirs and devisees whose real estate is sold according to the law of descent or the will of the decedent, as the case may be. In either case, distribution may be directed by the court wherein the executor or administrator is accountable after the executor or administrator has legally accounted for the proceeds of the sale.

Persons entitled to such distribution may, in case of nonpayment, recover the same in a civil action against the executor or administrator so accounting.

The heirs or devisees whose real estate or interest therein is sold under this article may compel contribution in proportion to their interest from all others claiming or holding under the decedent, so as to equalize the burden or loss.