Bahá’u’lláh states that a person should be free to dispose of
his possessions during his lifetime in any way he chooses, and
it is incumbent on everyone to write a will stating how his
property is to be disposed of after his death. When a person
dies without leaving a will, the value of the property should be
estimated and divided in certain state proportions among
seven classes of inheritors, namely, children, wife or husband,
father, mother, brothers, sisters and teachers, the share of
each diminishing from the first to the last. In the absence of
one or more of these classes, the share which would belong to
them goes to the public treasury, to be expended on the poor,
the fatherless and the widows, or on useful public works. If
the deceased has no heirs, then all his property goes to the public
treasury.