يَسْتَفْتُونَكَ قُلِ اللَّهُ يُفْتِيكُمْ فِي الْكَلَالَةِ ۚ إِنِ امْرُؤٌ هَلَكَ لَيْسَ لَهُ وَلَدٌ وَلَهُ أُخْتٌ فَلَهَا نِصْفُ مَا تَرَكَ ۚ وَهُوَ يَرِثُهَا إِن لَّمْ يَكُن لَّهَا وَلَدٌ ۚ فَإِن كَانَتَا اثْنَتَيْنِ فَلَهُمَا الثُّلُثَانِ مِمَّا تَرَكَ ۚ وَإِن كَانُوا إِخْوَةً رِّجَالًا وَنِسَاءً فَلِلذَّكَرِ مِثْلُ حَظِّ الْأُنثَيَيْنِ ۗ يُبَيِّنُ اللَّهُ لَكُمْ أَن تَضِلُّوا ۗ وَاللَّهُ بِكُلِّ شَيْءٍ عَلِيمٌ (176)
(4:176) People *219 ask you to pronounce a ruling concerning inheritance from those who have left behind no lineal heirs (kalalah). *220 Say: 'Allah pronounces for you the ruling: should a man die childless but have a sister, *221 she shall have one half of what he has left behind; and should the sister die childless, his brother shall inherit her. *222 And if the heirs are two sisters, they shall have two-thirds of what he has left behind. *223 And if the heirs are sisters and brothers, then the male shall have the share of two females. Allah makes (His commandments) clear to you lest you go astray. Allah has full knowledge of everything.
*219). This verse was revealed long after the revelation of the rest of this surah. According to certain traditions, this verse was the very last Qur'anic verse to be revealed. (For these traditions, see Ibn Kathir's comments on this verse - Ed.) Even if this is disputed, it shows at least that this verse was revealed in 9 A.H., whereas the Muslims had been reciting the present surah, al-Nisa, for quite some time before that. It was for this reason that this verse was not included among the verses relating to inheritance mentioned at the beginning of the surah, but was attached to it at the end as an appendix.
*220). There is disagreement about the meaning of the word kalalah. According to some scholars, it means one who dies leaving neither issue nor father nor grandfather. According to others, it refers to those who die without issue (regardless of whether succeeded by either father or grand father). On this question 'Umar remained undecided up to the last. But the majority of jurists accept the opinion of Abu Bakr that the former meaning is correct. The Qur'an also seems to support this, for here the sister of the kalalah has been apportioned half of the inheritance whereas, had his father been alive, the sister would not have inherited from him at all. (For relevant traditions on the subject see the commentary on this verse by Ibn Kathir. For legal discussion on the question see the commentaries of Jassas and Qurtubi - Ed.)
*221). The apportioned shares in inheritance mentioned here are those of brothers and sisters, whether related through both parents or through a common father only. Abu Bakr gave this interpretation in one of his pronouncements and none of the Companions expressed any dissent. This view is, therefore, considered to be supported by consensus (ijma').
*222). This means that if there is no other legal heir the brother will receive the entire inheritance. In the presence of other heirs (such as husband), the brother will receive all the residual inheritance after the other heirs have received their apportioned shares.
*223). The same also applies to more than two sisters.