Any sale made under N.H. Rev. Stat. § 559:18 shall convey title to said real estate free from all claims of creditors of the decedent and of all other persons claiming under the decedent or under his will, but the claims of all such persons shall be a charge upon the proceeds of the sale. The proceeds of such sale shall be accounted for to the probate court and, except for such deductions as the court may make for the payment of debts, legacies, inheritance taxes, and expenses of administration, shall be paid over on distribution of the estate to the person or persons who would have been entitled to such real estate and in the proportions to which they would have been entitled had it not been sold.