Musannaf Ibn Abi Shaybah

Hazrat Saad bin Ibrahim narrates that Hazrat Abu Musa wrote a letter to Hazrat Umar: Indeed, a man has died here and he has neither any relative nor any guardian. Hazrat Umar wrote back to him: If he has left any relative, then the relative is entitled; otherwise, his guardians. If there are none, then the treasury (Bait-ul-Mal) will be his heir and it will pay the blood money on his behalf.

Hazrat Sha'bi and Hasan Basri, regarding a person who embraced Islam and has no relatives, both said: His inheritance will go to the Muslims, and his blood money will also be obligatory upon them.

Hazrat Mansur narrates that Ibrahim said: When a man accepts Islam at the hand of another man, then it is he who will inherit from him, and it is that person who will pay the blood money on his behalf.