Explanation:

Gift to unborn child of his younger brother

Property cannot be transferred directly to an unborn person but property can be transferred for the benefit of an unborn person

According to section 13. Transfer for benefit of unborn person

Where, on a transfer of property, an interest therein is created for the benefit of a person not in existence at the date of the transfer, subject to a prior interest created by the same transfer, the interest created for the benefit of such person shall not take effect, unless it extends to the whole of the remaining interest of the transferor in the property.