of the children reverts to
the House of Justice (Q and A 7, 41).

6. Should one leave offspring, but either part or all of the other
categories of heirs be non-existent, two thirds of their shares revert to
the offspring and one third to the House of Justice (Q and A 7).

7. Should none of the specified categories exist, two thirds of the estate
revert to the nephews and nieces of the deceased. If these do not exist,
the same shares revert to the aunts and uncles; lacking these, to their
sons and daughters. In any case the remaining third reverts to the House
of Justice.

8. Should one leave none of the aforementioned heirs, the entire estate
reverts to the House of Justice.

9. Baha'u'llah states that non-Baha'is have no right to inherit from their
Baha'i parents or relatives (Q and A 34). Shoghi Effendi in a letter
written on his behalf indicates that this restriction applies "only to
such cases when a Baha'i dies without leaving a will and when, therefore,
his property will have to be divided in accordance with the rules set
forth in the Aqdas. Otherwise, a Baha'i is free to bequeath his property
to any person, irrespective of religion, provided however he leaves a
will, specifying his wishes." It is always possible, therefore, for a
Baha'i to provide for his or her non-Baha'i partner, children or relatives
by leaving a will.

Additional details of the laws of inheritance are summarized in the
Synopsis and Codification, section IV.C.3.a.-o.

39. to the brothers, five parts ... to the sisters, four parts #20

Questions 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 #20

In a Tablet, 'Abdu'l-Baha compares teachers who are involved with the
spiritual education of the child to the "spiri