Kitab-i-Aqdas/Elder23

Whoever has no children [Note 2] but has relatives, sons and daughters of a brother or sister, they are to have two-thirds. Otherwise the inheritance goes to paternal and maternal uncles and paternal and maternal aunts; after them to their sons and daughters. The third goes to the Resting-place (House) of Justice (maqarr al-'adl). This is because of a command in the Book from God, the Possessor of Persons.