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

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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