Masruq narrates from Abdullah (may Allah be pleased with him) that the maternal aunt is like the mother, the paternal aunt is in the place of the father, the brother's daughter is in the place of the brother, and every blood relative will be in the place of the relative through whom he is connected, when there is no heir with a (closer) kinship.
(b) Masruq said that Abdullah (may Allah be pleased with him) said: Place them in the position of the father; he used to say: Make every person an heir in the position of his father.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الفرائض / 12221