The Kitab-i-Aqdas (Laws) - Bahá'u'lláh
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Page 27 of  251

24 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. (27:3)

25 We have assigned the residence and personal clothing of the deceased to the male, not female, offspring, nor to the other heirs. He, verily, is the Munificent, the All-Bountiful. (27:4)

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