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