It is narrated from Sayyiduna Abu Hurayrah (may Allah be pleased with him) that he (peace and blessings be upon him) said: "By the One in whose hand is the soul of Muhammad (peace and blessings be upon him), of every believer on the earth I am the nearest of people to him. Whoever among you leaves debt or children, I am his guardian; and whoever leaves wealth, give it to the agnatic heirs ('asabah)."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الفرائض / 12369