38. We have divided inheritance into seven categories # 20The Baha'i laws of inheritance apply only in case of intestacy, that is, when the individual dies without leaving a will. In the Kitab-i-Aqdas (# 109), Baha'u'llah 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 Baha'i or non-Baha'i, who should inherit (Q and A 69). In this connection, a letter written on behalf of Shoghi Effendi explains that:
...even though a Baha'i 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 Baha'u'llah 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 Baha'u'llah elaborates the Baha'i law of inheritance. In reading this passage one should bear in mind that the law is formulated with the presumption that the deceased is a man; its provisions apply, mutatis mutandis, when the deceased is a woman.
The system of inheritance which provides for distribution of the deceased's estate among seven categories of heirs (children, spouse, father, mother, brothers, sisters, and teachers) is based on the provisions set out by the Bab in the Bayan. The major features of the Baha'i laws of inheritance in the case of intestacy are:
39. to the brothers, five parts ... to the sisters, four parts # 20Questions 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 among his heirs, half-brothers and half-sisters from the mother's side do not inherit (Q and A 53). The half-brothers and half-sisters will, of course, be due to receive inheritance from their own father's estate.
40. the teachers # 20In a Tablet, Abdu'l-Baha compares teachers who are involved with the spiritual education of the child to the "spiritual father" who "endoweth his child with everlasting life". He explains that this is the reason that "teachers are listed among the heirs" in the "Law of God".
Baha'u'llah specifies the conditions under which the teacher inherits and the share he or she receives (Q and A 33).
2. Baha'u'llah here quotes the law of inheritance given by the Bab. Instead of using numerals he uses the letters of the Arabic alphabet and words from which the numerical value can be derived. The arrangement was for the property of the deceased to be divided into nine unequal parts. Two parts were used for funeral expenses and the balance divided as follows among the heirs: -
(1) To Children 9/42 or 540/2520
(2) To Husbands or Wives 8/42 or 480/2520
(3) To Fathers 7/42 or 420/2520
(4) To Mothers 6/42 or 300/2520
(5) To Brothers 5/42 or 300/2520
(6) To Sisters 4/42 or 240/2520
(7) To Teachers 3/42 or 180/2520.
"He who gave good news" of the coming of Baha'u'llah was the Bab.