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Text and translation
English translation
2740. It was narrated that Ibn 'Abbâs said: "The Messenger of Allâh ﷺ said: 'Distribute wealth among those who are entitled to shares of inheritance, according to the Book of Allâh, then whatever is left over goes to the nearest male relative.'" (Sahih)
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Commentary
Ashâbul-Furudh means those heirs whose shares have been fixed by the Noble Qur'an and the Hadith of the Prophet ﷺ.
These are twelve in number: i) Husband. ii) Father. iii) Grandfather (Father's father). iv) Uterine brother. v) Stepbrother. vi) Wife. vii) Mother. viii) Grandmother (Father's mother). ix) Daughter. x) Real sister. xi) Son's daughter (Granddaughter). xii) Uterine sister.
Among the above mentioned relationships, some change their status in some conditions. Sometimes they have the status of As-habul Furoodh and sometimes they become Asabah. For example, one daughter or more than one daughter are included in Ashabul-Furudh, if there is no son of the deceased. If he has a son, the daughters become Asabah.