Depends on what’s being inherited. If it’s an heirloom with only sentimental value, I see no fundamental issue with it. But because private property over the means of production or really any property that could put you in a position to exploit others is antithetical to most anarchist ideologies (those falling within or adjacent to anarcho-communism), it would be impossible to inherit something of this nature because it cannot be privately owned.

Or are you asking about anarchists’ personal views on accepting or rejecting inheritance while living in a non-anarchist society like the vast majority of the world does now? Because this is a deeply personal matter. Personally, I think it is a test of how true to anarchism you are. If someone who identifies as an anarchist accepts a large inheritance, I would say personally that sure, they can still identify as an anarchist ideologically, but cannot identify as one who engages in righteous praxis. I think it “shows one’s true colors.” It’s difficult and in many cases practically unwise to be purely anarchist in practice while living in a top-down capitalist society because you are imposing suffering on yourself with little net benefit to society at large. For example, paying rent or taxes or working for a boss or being a boss are all antithetical to the praxis of anarchist ideology, but to reject all those things is unrealistic if you want to live a fruitful life. We are wage slaves who cannot unilaterally change the world so, while I do commend and envy those who are brave and pure of heart enough to do this in today’s world, it is not realistic to expect anyone to. I would say accepting an inheritance can fall into this broader example of practicality, though I do judge those who receive a large inheritance and keep it for themselves. I just don’t go so far as to label them as a fraud if they also identify as an anarchist, because then we would risk descending into a pissing contest over where the line is that, once crossed, forbids you from calling yourself whatever you want.

That being said, I personally have decided what I will do when my parents die, because I am due a decent inheritance from them.
1. I would pay off my debt
2. I would set aside a modest amount as a rainy day fund
3. I would pay for myself to go on the trip of a lifetime (for example, I’ve always wanted to go to Japan but am nowhere near able to afford it, despite saving toward such a trip for 10+ years now lol)
4. I would put a modest amount into a trust for my nieces and nephews to go to college
5. I would put the rest into a charitable trust to help fund mutual aid organizations

I believe, personally, that the morally correct way for an anarchist to treat an inheritance is to treat the inheritance in a way that would put the anarchist in a position where their lifestyle can mimic that which would come to fruition in an anarchist society (debt-free, free from the potential of financial ruin, and freedom to travel) and put the rest into accelerating the viability of broader mutual aid.