On the retirement or death of a partner, the remaining partners who have gained due to the change in profit-sharing ratio should compensate:

When a partner leaves a firm (via retirement or death), their share is acquired by one or more remaining partners. However, in complex ratio shifts, an existing remaining partner's share might also decrease, meaning they have sacrificed.The universal accounting rule dictates that all gaining partners must compensate every sacrificing partner (which always includes the retiring/deceased partner, plus any remaining partner who has sacrificed a part of their share). This is executed in their respective gaining fractions based on the firm's total valued goodwill.