´It was narrated from Ma’dan bin Abu Talhah Al-Ya’muri that ‘Umar bin Khattab stood up to deliver a sermon one Friday, or he addressed them one Friday. He praised and glorified Allah, and said:` “By Allah, I am not leaving behind any problem more difficult than the one who leaves behind an heir. I asked the Messenger of Allah (ﷺ), and he never spoke so harshly to me about anything as he spoke to me about this. He jabbed his finger into my side or my chest and said: ‘O ‘Umar, sufficient for you is the Verse that was revealed in summer, at the end of Surat An-Nisa’.”
Hadith Referenceسنن ابن ماجه / كتاب الفرائض / 2726
➊ By "kalalah" is meant a deceased person who has neither parents nor children. His inheritance will be distributed among his brothers and sisters.
➋ The verse revealed in the summer refers to verse 176 of Surah An-Nisa. In it, the issue is explained that if the deceased kalalah is a man and has one full (sharing both mother and father) sister, or one consanguine (sharing the same father) sister, then she will receive half of her brother’s estate. However, if the deceased kalalah is a woman and she has one brother, then he will receive the entire estate.
➌ In the same verse, it is stated that if the kalalah has two full or consanguine sisters, then they will be given two-thirds of the estate.
➍ If the heirs of the deceased kalalah include full or consanguine brothers as well as sisters, then the estate will be distributed among them such that each brother receives twice the share of each sister.
➎ The ruling for uterine (sharing the same mother) brothers or sisters is that if the deceased has only one uterine brother or sister, then he or she will be given one-sixth of the estate. And if there are two brothers, or two sisters, or one brother and one sister, or more than two brothers and sisters, then one-third of the estate will be distributed equally among all of them. In this case, the brother’s share will not be double that of the sister. (An-Nisa, verse: 12)
Source: Commentary on Sunan Ibn Mājah by Mawlānā ‘Atā’ullāh Sājid, Page: 2726