It is narrated from Masruq (may Allah have mercy on him): Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) said: The maternal aunt is in the rank of the mother, and the paternal aunt is in the rank of the father, and the niece is in the rank of the brother, and every relative by womb (kin) is in the rank of the one who is the closest relative to the deceased, as long as there is no closer heir.
Hadith Referenceسنن دارمي / من كتاب الفرائض / 3014
Hadith Gradingتحقیق (حسین سلیم أسد الدارانی):إسناده ضعيف لضعف محمد بن سالم، [مكتبه الشامله نمبر: 3024]
Hadith Takhrijمحمد بن سالم کی وجہ سے اس اثر کی سند ضعیف ہے۔ دیکھئے: [ابن أبى شيبه 11165] ، [عبدالرزاق 19115] ، [ابن منصور 155]
Brief Explanation
(Commentary on Ahadith 3009 to 3014) From all these narrations, it is established that the children of the maternal aunt (khala), paternal aunt (phuphi), maternal uncle (mamu), paternal uncle (chacha), brother, and sister will inherit the wealth of the deceased in the absence of the primary heirs. After the wealth is collected into the public treasury (bayt al-mal), it will be distributed among the distant kindred (dhawu al-arham) in the same manner as among the possessors of fixed shares (dhawu al-furud). And Allah knows best, and His knowledge is most complete.