Musannaf Ibn Abi Shaybah

Ibn Tawus narrates that Tawus did not consider it permissible to make a bequest (wasiyyah) for anyone other than needy relatives (dhawi al-arham), and he held the opinion that if someone made a bequest for anyone other than them, the wealth should be taken from those people and given to the needy relatives. And if there are no needy among the relatives, then the wealth from the bequest should be distributed among the poor, whoever they may be, even if the testator had mentioned the names of those for whom the bequest was made.