This life is short ; full of problems and meaningless. So the most beautiful gift we could give to the people we love is to show them the way to enter the Eternal Paradise. For that; our knowledge and our behavior are the best gifts ; not material life .
To the son and daughter because it represents the strongest link and with which it is desired to deliver for its use both the life experience, the knowledge, as well as the family traditions
I would definitely divide my wealth to the ones who are/will be by my side during my bad times. Definitely it would be my father (The dark knight), my mother (she is greatest), my sister (I owe her), my wife (She is also great!!).