وَالْكَلَالَةُ : مَنْ لَمْ يَرِثْهُ أَبٌ أَوِ ابْنٌ وَهُوَ مَصْدَرٌ مِنْ تَكَلَّلَهُ النَّسَبُ .
And "kalalah" is one who is not inherited by a father or a son, and it is a verbal noun from "takallalahu" (his lineage encompassed him).
Narrated Al-Bara: The last Sura that was revealed was Bara'a, and the last Verse that was revealed was: "They ask you for a legal verdict, Say: Allah's directs (thus) about those who leave no descendants or ascendants as heirs." (4.176)
Explanation & Benefits
Maulana Dawood Raz
Hadith Commentary:
The meaning is that this is the last verse regarding the laws of inheritance.
Jabir radi Allahu anhu says that I was ill.
The Noble Messenger sallallahu alayhi wa sallam came to me and found me unconscious.
He performed ablution (wudu) and sprinkled the water of his ablution on me, so I regained consciousness.
I said, "O Messenger of Allah! I am a kalalah (one who has neither parents nor children).
How will my inheritance be distributed?"
At that time, this verse was revealed (kalalah means one who is weak or has lost).
Here it is stated: to the one among whose heirs there is neither father nor son, for the principal heirs were those. So, in that case, full brothers and sisters are given the status of sons and daughters.
If there are no full siblings, then the same ruling applies to half-siblings.
A single sister receives half, and two sisters receive two-thirds, and if there are brothers and sisters together, the male receives a share equal to that of two females, and the female receives a single share. As for the male brothers, it is stated that they will be the heirs of the sister, meaning their share is not fixed—they are 'asabah (residuary heirs).
Source: Sahih Bukhari: Commentary by Maulana Dawood Raz, Page: 4605
Shaykh Abdul Sattar al-Hammad
Hadith Commentary:
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In one hadith, it is stated that the last verse revealed to the Messenger of Allah (sallallahu alayhi wa sallam) was the verse concerning usury (riba).
(Sahih al-Bukhari, al-Tafsir, Hadith: 4544)
Whereas from the mentioned hadith, it appears that the last verse is the verse of kalalah.
The reconciliation between these two hadiths is as follows:
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The last verse regarding inheritance is the verse of kalalah, and the last verse regarding permissibility and prohibition is the verse of riba.
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Both of these rulings were revealed in the last year of the life of the Messenger of Allah (sallallahu alayhi wa sallam).
Therefore, the term "last" has been applied to both.
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Different Companions (radi Allahu anhum ajma'in) declared them to be the last verse according to their own knowledge, as it is narrated from Ubayy ibn Ka'b (radi Allahu anhu) that he considered the last verse to be:
﴿لَقَدْ جَاءَكُمْ رَسُولٌ مِنْ أَنْفُسِكُمْ﴾
(Fath al-Bari: 8/258)
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The Shia have used this noble verse as evidence that kalalah is one who has no children, and that having a father does not contradict this. However, this inference is not correct. The word "walad" refers to both the upper lineage and the lower lineage, meaning that "walad" from the upper side negates the father, and from the lower side negates the children. Moreover, among the Arabs, the meaning of kalalah was well known, so there was no need to explicitly negate the father.
(Ma‘alim al-Sunan: 4/162)
And Allah knows best.
Source: Hidayat al-Qari: Commentary on Sahih Bukhari, Urdu, Page: 4605