The Kitáb-i-Aqdas - The Most Holy Book
Index term: female, under children; absence of heirs; Inheritance
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.
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.
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.