How is the inheritance of a woman who died without a direct heir (kalalah) to be distributed, given that she left behind her nephews (two men and one woman)?

If the deceased woman has no relatives other than those mentioned, her estate is to be divided between her two nephews (sons of her brother), and the niece (daughter of her brother) has no share. This is based on the Prophet Muhammad's (peace be upon him) saying: "Give the prescribed shares of inheritance to those who are entitled to them, and whatever remains is for the closest male heir." This applies if the brother was a full brother to the deceased or her brother from the father's side. However, if he was her brother from the mother's side, his two sons (the nephews) would not inherit, as they are considered "Dhawi al-Arham" (relatives by blood ties who are not entitled to a prescribed share). Similarly, the niece (daughter of the brother) does not inherit and is also considered "Dhawi al-Arham." It must be emphasized that matters of inheritance are serious and complex, and a mere fatwa is not sufficient. Instead, the matter must be referred to Sharia courts for investigation and consideration of the existence of other heirs, wills, or debts that take precedence over the rights of the heirs.