"To divide the inheritance as it is prescribed by Baha'u'llah we have to
divide it into 2,520 shares. But we can also divide it into 42 shares.
Then every one of the beneficiaries will take so many of these shares.
These numbers form like a highest denominator for the different fractions
which represent the shares of the different individuals that will benefit
in case of intestacy. In case of the non-existence of one class of
inheritors the Aqdas mentions how it should be divided. As a general rule
a part goes to the House of Justice, a part to the children."