The theme of inherited will is a strong one in One Piece, and often leads to discussions about who inherited the will of the old generation other than Luffy and Roger. Here are my thoughts:
First I want to preface this by stating I don't think a single character can only inherit a single will and I also don't believe inheriting that will means you play the exact same role as the older generation did.
For example I believe Luffy inherited both the wills of Roger and Garp, the former for obvious reasons but the latter due to him acting as a hero (despite his denial) on nearly every island he enters. Another example I'd say would be Law and Sengoku, both very similar.
The main will I'll be focusing on and making a case for in this thread is Whitebeard's inherited will. I've heard many opinions ranging from Law to Katakuri... But I personally don't think either capture the core beliefs of Whitebeard, rather, another character comes to mind...
I believe it's Zoro who inherited the will of Whitebeard. I believe this due to the similarities in both of their philosophy to life; both are willing to sacrifice themselves and endure insane pain and suffering to ensure their crews safety.
Both of these men will refuse to run away and show cowardice in the face of an adversary, refusing to show their back to a foe and only taking on their opponent by themselves.
Both of these men also have a near similar opinion on women as fighters, whether you agree or not both of these men don't view women as fighters and as inferior to them.
I'm sure you can make over connections but these were the ones that felt most important. You can also make the connection to another theory I made where Zoro and Whitebeard both represent each other under the colour green. https://twitter.com/KrinkyGrape/status/1296185416371130368?s=19
Extra thing: didn't know where to put this but both Whitebeard and Zoro despite caring for their ships hide their emotions.