La. Civ. Code Ann. art. § 1229 (2026)

Art. 1229.  Reasons for collation.

The obligation of collating is founded on the equality which must be naturally observed between children and other lawful descendants, who divide among them the succession of their father, mother and other ascendants; and also on the presumption that what was given or bequeathed to children * by their ascendants was so disposed of in advance of what they might one day expect from their succession.

* English translation of French text incomplete; should include "or descendants."