Narrated by Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that the Noble Prophet (peace and blessings be upon him) said: "Give the prescribed shares to those who are entitled to them, then whatever remains, it is for the nearest male relative."
Hadith Takhrij«أخرجه البخاري: 6746، ومسلم: 1615، (انظر مسند أحمد ترقيم الرسالة: 2657 ترقیم بيت الأفكار الدولية: 2657»
Brief Explanation
Benefits: … In this hadith, the order of the heirs with prescribed shares (ashab al-furud) and the residuaries (asaba) has been explained. The estate will first be distributed among the heirs with prescribed shares (ashab al-furud); whatever remains after them will be distributed among the residuaries (asaba).
The heirs with prescribed shares (ashab al-furud) are those relatives for whom the Shari‘ah has fixed specific portions. They are a total of twelve individuals, for example: daughter, sister, mother, wife, husband, father, etc.