The Kitáb-i-Aqdas
Notes
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.
8.Should one leave none of the aforementioned heirs, the entire estate reverts to the House of Justice.
9.Bahá’u’lláh states that non-Bahá’ís have no right to inherit from their Bahá’í parents or relatives (Q and A 34). Shoghi Effendi in a letter written on his behalf indicates that this restriction applies “only to such cases when a Bahá’í dies without leaving a will and when, therefore, his property will have to be divided in accordance with the rules set forth in the Aqdas. Otherwise, a Bahá’í is free to bequeath his property to any person, irrespective of religion, provided however he leaves a will, specifying his wishes.” It is always possible, therefore, for a Bahá’í to provide for his or her non-Bahá’í partner, children or relatives by leaving a will.
Additional details of the laws of inheritance are summarized in the Synopsis and Codification, section IV.C.3.a.-o.
39.to the brothers, five parts ... to the sisters, four parts ¶20
Questions and Answers amplifies the provisions of the law as it relates to the shares of the inheritance allocated to the brothers and sisters of the deceased. If the brother or sister is from the same father as the deceased, he or she will inherit his or her full allotted share. If, however, the brother or sister is from another father he or she will inherit only two thirds of the allotted share, the remaining one third reverting to the House of Justice (Q and A 6). Further, in the case where the deceased has full brothers or full sisters
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