The Kitáb-i-Aqdas - The Most Holy Book
Index term: used, of deceased woman, under clothing, distribution of; Inheritance
n44.
We have assigned the residence and personal clothing of the deceased to the male, not female, offspring, nor to the other heirs.
In a Tablet, 'Abdu'l-Bahá indicates that the residence and personal clothing of a deceased man remain in the male line. They pass to the eldest son and in the absence of the eldest son, they pass to the second-eldest son, and so on. He explains that this provision is an expression of the law of primogeniture, which has invariably been upheld by the Law of God. In a Tablet to a follower of the Faith in Persia He wrote: "In all the Divine Dispensations the eldest son hath been given extraordinary distinctions. Even the station of prophethood hath been his birthright." With the distinctions given to the eldest son, however, go concomitant duties. For example, he has the moral responsibility, for the sake of God, to care for his mother and also to consider the needs of the other heirs.
Bahá'u'lláh clarifies various aspects of this part of the law of inheritance. He specifies that if there be more than one residence, the principal and most important one passes to the male offspring. The remaining residences will, together with the other possessions of the deceased, have to be divided among the heirs (Q&A 34), and He indicates that in the absence of male offspring, two thirds of the principal residence and the personal clothing of the deceased father will revert to the female issue and one third to the House of Justice (Q&A 72). Further, when the deceased is a woman, Bahá'u'lláh states that all her used clothing is to be equally divided amongst her daughters. Her unworn clothing, jewels and property must be divided among her heirs, as well as her used clothing if she leaves no daughter (Q&A 37).
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.
q78.
 
Question: Concerning clothes and jewellery which a husband may have purchased for his wife: are these to be distributed, after his death, amongst his heirs, or are they specially for the wife?
Answer: Aside from used clothing, whatever there may be, jewellery or otherwise, belongeth to the husband, except what is proven to have been gifts to the wife.