“To divide the inheritance as it is prescribed by Bahá’u’lláh
we have to divide it into 2,520 shares. But we can also divide
it into 42 shares. Then every one of the beneficiaries will take
so many of these shares. These numbers form like a highest
denominator for the different fractions which represent the
shares of the different individuals that will benefit in case of
intestacy. In case of the non-existence of one class of inheritors
the Aqdas mentions how it should be divided. As a general
rule a part goes to the House of Justice, a part to the
children.”