The Kitáb-i-Aqdas
23If the deceased leave none of the specified heirs, but have among his relatives nephews and nieces, whether on his brother's or his sister's side, two thirds of the inheritance shall pass to them; or lacking these, to his uncles and aunts on both his father's and his mother's side, and after them to their sons and daughters. The remaining third of the inheritance shall, in any case, revert to the Seat of Justice. Thus hath it been laid down in the Book by Him Who ruleth over all men.
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Cross-References
Inheritance
aunts, cousins, nieces, nephews, uncles,   n38
daughters,   Q37, Q54, n38, n44, n45
Study Guide
When shall “The remaining third of the inheritance … revert to the Seat of Justice.”?