What is the share of each heir from the deceased's estate, if he left behind a wife, three full-brother's sons, and a bequest of a plot of land to a needy person?

The daughters of a brother do not inherit from their deceased paternal uncle, because they are not heirs in the first place.

The deceased's bequest that the land be given to the poor person after his death is valid under two conditions: that the poor person is not an heir, and that the value of the land does not exceed one-third of the estate.

If the legatee is an heir, he receives nothing unless the other heirs consent. If the value of the land exceeds one-third, the poor person receives one-third, and the remainder goes to the heirs.

If the deceased passed away leaving a wife and three full nephews, and no other heirs, then his wife receives one-fourth due to the absence of direct descendants, as Allah Almighty says: "And for them is the fourth of what you leave if you do not have a child." The remainder goes to the full nephews by virtue of ta'sib (residuary heirship), to be divided equally among them, based on the Prophet's (peace be upon him) saying: "Give the prescribed shares to those who are entitled to them, and whatever remains is for the closest male relative." The inheritance is divided into four shares: one share for the wife, and three shares for the full nephews.