The Kitáb-i-Aqdas
24Should 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.
Reversion of inheritance to House of Justice,   Q100, n42
Study Guide
When is the estate left in its entirety to the Seat of Justice?