The Kitab-i-Aqdas (Laws) - Bahá'u'lláh
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Page 183 of  251

4. In case there is more than one heir in any category the share allotted to that class should be divided between them equally, be they male or female. (183:5)

5. In cases where there is no issue, the share of the children reverts to the House of Justice (Q and A 7, 41). (183:6)

6. Should one leave offspring, but either part or all of the other categories of heirs be non-existent, two thirds of their shares revert to the offspring and one third to the House of Justice (Q and A 7). (183:7)

7. Should none of the specified categories exist, two thirds of the estate revert to the nephews and nieces of the deceased. If these do not exist, the same shares revert to the aunts and uncles; lacking these, to their sons and daughters. In any case the remaining third reverts to the House of Justice. (183:8)

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