testacy, 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:

1. If the deceased is a father and his estate includes a personal
residence, such residence passes to the eldest son (Q and A 34).

2. If the deceased has no male descendants, two thirds of the residence
pass to his female descendants and the remaining third passes to the House
of Justice (Q and A 41, 72). See note 42 concerning the levels of the
institution of the House of Justice to which this law applies. (See also
note 44.)

3. The remainder of the estate is divided among the seven categories of
heirs. For details of the number of shares to be received by each group,
see Questions and Answers, number 5, and Synopsis and Codification,
section IV.C.3.a.

4. In case there is more than one heir in any category the share allotted
to that class should be divided between them equally, be they male or
female.

5. In cases where there is no issue, the share