The Kitáb-i-Aqdas - The Most Holy Book
Index term: children's allocation, under reversion of inheritance to House of Justice; Inheritance
k21.
Should the deceased leave no offspring, their share shall revert to the House of Justice, to be expended by the Trustees of the All-Merciful on the orphaned and widowed, and on whatsoever will bring benefit to the generality of the people, that all may give thanks unto their Lord, the All-Gracious, the Pardoner.
q7.
 
Question: Amongst the provisions concerning inheritance it hath been laid down that, should the deceased leave no offspring, their share of the estate is to revert to the House of Justice. In the event of other categories of heirs, such as the father, mother, brother, sister and teacher being similarly absent, do their shares of the inheritance also revert to the House of Justice, or are they dealt with in some other fashion?
Answer: The sacred verse sufficeth. He saith, exalted be His Word: "Should the deceased leave no offspring, their share shall revert to the House of Justice" etc. and "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" etc. In other words, where there are no offspring, their allotted portion of the inheritance reverteth to the House of Justice; and where there are offspring but the other categories of heirs are lacking, two thirds of the inheritance pass to the offspring, the remaining third reverting to the House of Justice. This ruling hath both general and specific application, which is to say that whenever any category of this latter class of heirs is absent, two thirds of their inheritance pass to the offspring and the remaining third to the House of Justice.