Al-Hasan bin Muhammad (may Allah have mercy on him) said: I asked Ibn Abbas (may Allah be pleased with them both) about kalalah, and he said: "One who has neither children nor parents." I said: Allah says: "If a man dies having no child but has a sister" [Surah al-Nisa: 176]. He became angry, rebuked me, and then said: "One who has neither children nor parents."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الفرائض / 12277