The Bahá’í laws of inheritance apply only in case of intestacy, that is, when the individual dies without leaving a will. In the Kitáb-i-Aqdas
(¶109),
Bahá’u’lláh instructs every believer to write a will. He elsewhere clearly states that the individual has full jurisdiction over his property and is free to determine the manner in which his or her estate is to be divided and to designate, in the will, those, whether Bahá’í or non-Bahá’í, who should inherit (Q and A
69). In this connection, a letter written on behalf of
Shoghi Effendi explains that:
...even though a Bahá’í is permitted in his will to dispose of his wealth in the way he wishes, yet he is morally and conscientiously bound to always bear in mind, while writing his will, the necessity of his upholding the principle of Bahá’u’lláh regarding the social function of wealth, and the consequent necessity of avoiding its over-accumulation and concentration in a few individuals or groups of individuals.
This verse of the Aqdas introduces a lengthy passage in which Bahá’u’lláh elaborates the Bahá’í law of inheritance.