Do the sons and daughters of a sister inherit from the estate of their deceased aunt who has no children, husband, or living brothers/sisters?

Sons and daughters of the sister are not among the heirs; rather, they are among the uterine relatives (dhawu al-arham), so they have no share in the inheritance. Inheritance cases must be submitted to the Sharia courts for investigation to ensure that there are no wills, debts, or rights that take precedence over the rights of the heirs.