The Kitáb-i-Aqdas - The Most Holy Book
Index term: absence of heirs, under Inheritance
k22.
Should the deceased leave offspring, but none of the other categories of heirs that have been specified in the Book, they shall receive two thirds of the inheritance and the remaining third shall revert to the House of Justice. Such is the command which hath been given, in majesty and glory, by Him Who is the All-Possessing, the Most High.
k23.
If the deceased should leave none of the specified heirs, but have among his relatives nephews and nieces, whether on his brother's or his sister's side, two thirds of the inheritance shall pass to them; or, lacking these, to his uncles and aunts on both his father's and his mother's side, and after them to their sons and daughters. The remaining third of the inheritance shall, in any case, revert to the Seat of Justice. Thus hath it been laid down in the Book by Him Who ruleth over all men.
k24.
Should the deceased be survived by none of those whose names have been recorded by the Pen of the Most High, his estate shall, in its entirety, revert to the aforementioned Seat that it may be expended on that which is prescribed by God. He, verily, is the Ordainer, the Omnipotent.
k26.
Should the son of the deceased have passed away in the days of his father and have left children, they will inherit their father's share, as prescribed in the Book of God. Divide ye their share amongst them with perfect justice. Thus have the billows of the Ocean of Utterance surged, casting forth the pearls of the laws decreed by the Lord of all mankind.
n42.
the House of Justice
In referring to the House of Justice in the Kitáb-i-Aqdas, Bahá'u'lláh does not always explicitly distinguish between the Universal House of Justice and the Local House of Justice, both of which institutions are ordained in that Book. He usually refers simply to "the House of Justice", leaving open for later clarification the level or levels of the whole institution to which each law would apply.
In a Tablet enumerating the revenues of the local treasury, 'Abdu'l-Bahá includes those inheritances for which there are no heirs, thus indicating that the House of Justice referred to in these passages of the Aqdas relating to inheritance is the local one.
n45.
Should the son of the deceased have passed away in the days of his father and have left children, they will inherit their father's share
This aspect of the law applies only in the case of the son who predeceases his father or mother. If the daughter of the deceased be dead and leave issue, her share will have to be divided according to the seven categories specified in the Most Holy Book (Q&A 54).
q28.
 
Question: Again inquiry hath been made about the teacher's share of the inheritance.
Answer: Should the teacher have passed away, one third of his share of the inheritance reverteth to the House of Justice, and the remaining two thirds pass to the deceased's, and not the teacher's, offspring.
q33.
 
Question: Again inquiry hath been made about the inheritance of the teacher.
Answer: If the teacher is not of the people of Bahá, he doth not inherit. Should there be several teachers, the share is to be divided equally amongst them. If the teacher is deceased, his offspring do not inherit his share, but rather two thirds of it revert to the children of the owner of the estate, and the remaining one third to the House of Justice.
q37.
 
Question: In the holy ordinances governing inheritance, the residence and personal clothing of the deceased have been allotted to the male offspring. Doth this provision refer only to the father's property, or doth it apply to the mother's as well?
Answer: The used clothing of the mother should be divided in equal shares among the daughters, but the remainder of her estate, including property, jewellery, and unused clothing, is to be distributed, in the manner revealed in the Kitáb-i-Aqdas, to all her heirs. If, however, the deceased hath left no daughters, her estate in its entirety must be divided in the manner designated for men in the holy Text.
q41.
 
Question: The residence and personal clothing of the deceased have been assigned to the male, not female, offspring, nor to the other heirs; should the deceased have left no male offspring, what is to be done?
Answer: He saith, exalted be He: "Should the deceased leave no offspring, their share shall revert to the House of Justice . . ." In conformity with this sacred verse, the residence and personal clothing of the deceased revert to the House of Justice.
q54.
 
Question: He saith, exalted be He: "Should the son of the deceased have passed away in the days of his father and have left children, they will inherit their father's share . . ." What is to be done if the daughter hath died during the lifetime of her father?
Answer: Her share of the inheritance should be distributed among the seven categories of heirs according to the ordinance of the Book.
q72.
 
Question: Again a question hath been asked concerning the residence and personal clothing: are these to revert, in the absence of male offspring, to the House of Justice, or are they to be distributed like the rest of the estate?
Answer: Two thirds of the residence and personal clothing pass to the female offspring, and one third to the House of Justice, which God hath made to be the treasury of the people.