Musannaf Ibn Abi Shaybah

Mu'tamir narrates from his father, who narrates from Hasan regarding the man who makes a bequest for distant relatives and leaves out the close relatives. He said that the bequeathed wealth should be divided into three parts: two-thirds for the close relatives and one-third for the distant relatives. And Muhammad bin Ka'b used to say that this is wealth given by Allah; He may spend it wherever He wills.