Does a daughter's son exclude a sister's son from inheritance if there are no other heirs?

The daughter's son and the sister's son are considered kin (dhawu al-arham) and, by scholarly consensus, do not inherit when there is an heir from among the اصحاب الفروض (sharers) or the عصبات (residuaries). However, in the absence of these, scholars differ regarding the inheritance of kin. Some, like Malik and Al-Shafi'i, prohibit their inheritance, while others, like the jurists of Iraq, allow it. Those who permit their inheritance cite the Quran, Sunnah, and analogical reasoning (qiyas) as evidence. The preponderant view is to allow kin to inherit by placing them in the position of the person through whom they are related. Thus, if a deceased person leaves behind a daughter's son and a full sister's son, the daughter's son would receive one half and the full sister's son would receive one half. However, according to the method of kinship proximity, the entire inheritance would go to the daughter's son, as he is in the line of filiation, which is closer to the deceased.