What is the distribution of inheritance for a man who died leaving no 'asabah (agnate heirs) or ashāb al-furūd (sharers), and left a paternal niece, a maternal nephew and niece, and a maternal niece and nephew, and bequeathed all his money to his nephew?

A bequest to a maternal nephew is permissible because all of the deceased’s surviving relatives, who are considered ذوو الأرحام (distant kin), inherit in this case—according to the most prevalent opinion among scholars—through the method of tanzil (descent). This means that each heir takes the place of the heir through whom they are related, and then the share of each is divided among their branches, with the male receiving the share of two females, except for the branches of the maternal brother and maternal sister, where the male receives the share of one female. Accordingly, the result of the issue after رد (redistribution of surplus) is ten shares: the paternal niece receives six shares, and each of the maternal nephews and the maternal sister receives one share. A bequest is not considered valid unless approved by the heirs, based on the Prophet’s (peace be upon him) saying: "There is no bequest for an heir." Scholars have also unanimously agreed that a bequest of more than one-third is not permissible.