a. Inheritance falls into the following
categories:
1. children 1,080 out of 2,520 shares
2. husband or wife 390 out of 2,520 shares
3. father 330 out of 2,520 shares
4. mother 270 out of 2,520 shares
5. brother 210 out of 2,520 shares
6. sister 150 out of 2,520 shares
7. teacher 90 out of 2,520 shares
b. The share of the children, as allotted by the
Bab, is doubled by Baha'u'llah, and an equal
portion correspondingly reduced from each of the
remaining beneficiaries.
c.
i. In cases where there is no issue the
share of the children reverts to the House
of Justice to be expended on orphans and
widows and for whatever will profit mankind.
ii. If the son of the deceased be dead and
leave issue, these will inherit the share of
their father. If the daughter of the
deceased be dead and leave issue, her share
will have to be divided into the seven
categories specified in the Most Holy Book.
d. Should one leave offspring but either part or
all of the other categories of inheritors be
nonexistent, two thirds of their shares reverts to
the offspring and one third to the House of
Justice.
e. Should none of the specified beneficiaries
exist, two thirds of the inheritance reverts to
the nephews and nieces of the deceased. If these
do not exist, the same share reverts to the aunts
and uncles; lacking these, to their sons and
daughters. In any case the remaining third reverts
to the House of Justice.
f. Should one leave none of the aforementioned
heirs, the entire inheritance reverts to the House
of Justice.
g. The residence and the personal clothing of the
deceased father pass to the male not to the female
offspring. If there be several residences the
principal and most important one passes to the
male offspring. The remaining residences will
together with the other possessions of the
deceased have to be divided among the heirs. If
there be no male offspring two thirds of the
principal residence and the personal clothing of
the deceased father will revert to the female
issue and one third to the House of Justice. In
the case of the deceased mother all her used
clothing is to be equally divided amongst her
daughters. Her unworn clothing, jewels and
property must be divided among her heirs, as well
as her used clothing if she leaves no daughter.
h. Should the children of the deceased be minors
their share should either be entrusted to a
reliable person or to a company for purposes of
investment, until they attain the age of maturity.
A share of the interest accrued should be assigned
to the trustee.
i. The inheritance should not be divided until
after the payment of the Huququ'llah (The Right of
God), of any debts contracted by the deceased and
of any expenses incurred for a befitting funeral
and burial.
j. If the brother of the deceased is from the same
father he will inherit his full allotted share. If
he is from another father he will inherit only two
thirds of his share, the remaining one third
reverting to the House of Justice. The same law is
applicable to the sister of the deceased.
k. In case there are full brothers or full
sisters, brothers and sisters from the mother's
side do not inherit.
l. A non-Baha'i teacher does not inherit. If there
should be more than one teacher, the share
allotted to the teacher is to be equally divided
among them.
m. Non-Baha'i heirs do not inherit.
n. Aside from the wife's used clothing and gifts
of jewellery or otherwise which have been proven
to have been given her by her husband, whatever
the husband has purchased for his wife are to be
considered as the husband's possessions to be
divided among his heirs.
o. Any person is at liberty to will his
possessions as he sees fit provided he makes
provisions for the payment of Huququ'llah and the
discharge of his debts.