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The system of inheritance which provides for distribution of the deceased's estate among seven categories of heirs (children, spouse, father, mother, brothers, sisters, and teachers) is based on the provisions set out by the Bab in the Bayan. The major features of the Baha'i laws of inheritance in the case of intestacy are: (183:1) 1. If the deceased is a father and his estate includes a personal residence, such residence passes to the eldest son (Q and A 34). (183:2) 2. If the deceased has no male descendants, two thirds of the residence pass to his female descendants and the remaining third passes to the House of Justice (Q and A 41, 72). See note 42 concerning the levels of the institution of the House of Justice to which this law applies. (See also note 44.) (183:3) 3. The remainder of the estate is divided among the seven categories of heirs. For details of the number of shares to be received by each group, see Questions and Answers, number 5, and Synopsis and Codification, section IV.C.3.a. (183:4) 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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