The same things bestowed as a gift or given in dowry need not be brought to collation and division, but only the value they had at the time of the gift or dowry, even though they should not have been appraised at the time.\nTheir subsequent increase or impairment and even their total loss, either casually or culpably, shall be for the account and risk or for the benefit of the donee.\nHistory —Civil Code, 1930, § 999.
Puerto Rico Legal Code