I guess it really depends on what your view of the world, and your place in it, is. I was very surprised when my parents basically said that whatever wealth they accumulated, their goal was to leave that to me. I think they view it as their duty as parents, for that to be the right thing to do.

Others have a view of propagating their genes to the next generation and view inherited wealth as the way to do so (Yes, I realize my parent's view of good parenting indirectly coincides with this view).

Yet others believe in the strengthening of their community, and not just their own genetic offspring. e.g. I believe Carnegie established libraries, Universities etc. for the "people of Pittsburgh".