The spelling of the word "hiers" may appear confusing at first, but it is simply a variant of the word "heirs". The IPA phonetic transcription for "hiers" would be /hɛrz/, which is the same as the transcription for "heirs". The difference in spelling may be due to regional or dialectical variations, but it does not affect the pronunciation. It is important to note that spelling varies in English and may be influenced by historical, cultural, or individual factors.