The Kitáb-i-Aqdas - The Most Holy Book
Index term: other categories, under absence of heirs; 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.