TT #687 · Parashas Ki Seitzei · Seventh Aliyah · Passuk 25:06
And it shall be that the firstborn that she bears shall succeed to the name of his dead brother, so that his name shall not be blotted out from Israel.
Torah Temimah points to Yevamot 40a.
TT lemma: יָקוּם עַל שֵׁם אָחִיו הַמֵּת.
הַכּוֹנֵס אֶת יְבִמְתּוֹ זָכָה בְּנִכְסֵי אָחִיו, דַּאֲמַר קְרָא יָקוּם עַל שֵׁם אָחִיו וְהֲרֵי קָם.
English: One who takes his yevamah acquires the property of his brother, for Scripture says “he shall succeed to the name of his brother” — and he has succeeded.
On the daf / in context: The act of yibbum itself effects the transfer of the deceased’s share.
Derash on the automatic acquisition of the inheritance.
Performance of yibbum automatically transfers the deceased brother’s inheritance share to the yavam.