23 If the deceased should leave none of the specified heirs, but have among his relatives nephews and nieces, whether on his brother’s or his sister’s side, two thirds of the inheritance shall pass to them; or, lacking these, to his uncles and aunts on both his father’s and his mother’s side, and after them to their sons and daughters. The remaining third of the inheritance shall, in any case, revert to the Seat of Justice. Thus hath it been laid down in the Book by Him Who ruleth over all men. 24 Should the deceased be survived by none of those whose names have been recorded by the Pen of the Most High, his estate shall, in its entirety, revert to the aforementioned Seat that it may be expended on that which is prescribed by God. He, verily, is the Ordainer, the Omnipotent. 25 We have assigned the residence and personal clothing of the deceased to the male, not female, offspring, nor to the other heirs. He, verily, is the Munificent, the All-Bountiful. 26 Should the son of the deceased have passed away in the days of his father and have left children, they will inherit their father’s share, as prescribed in the Book of God. Divide ye their share amongst them with perfect justice. Thus have the billows of the Ocean of Utterance surged, casting forth the pearls of the laws decreed by the Lord of all mankind. 27 If the deceased should leave children who are under age, their share of the inheritance must be entrusted to a reliable individual, or to a company, that it may be invested on their behalf in trade and business until they come of age. The trustee should be assigned a due share of the profit that hath accrued to it from being thus employed. 28 Division of the estate should take place only after the Ḥuqúqu’lláh hath been paid, any debts have been settled, the expenses of the funeral and burial defrayed, and such provision made that the deceased may be carried to his resting-place with dignity and honour. Thus hath it been ordained by Him Who is Lord of the beginning and the end. 29 Say: This is that hidden knowledge which shall never change, since its beginning is with nine, the symbol that betokeneth the concealed and manifest, the inviolable and unapproachably exalted Name. As for what We have appropriated to the children, this is a bounty conferred on them by God, that they may render thanks unto their Lord, the Compassionate, the Merciful. These, verily, are the Laws of God; transgress them not at the prompting of your base and selfish desires. Observe ye the injunctions laid upon you by Him Who is the Dawning-place of Utterance. The sincere among His servants will regard the precepts set forth by God as the Water of Life to the followers of every faith, and the Lamp of wisdom and loving providence to all the denizens of earth and heaven.