45. Should the son of the deceased have passed away in the days of his father and have left children, they will inherit their father’s share [#26]
This aspect of the law applies only in the case of the son who predeceases his father or mother. If the daughter of the deceased be dead and leave issue, her share will have to be divided according to the seven categories specified in the Most Holy Book (Q and A 54).
46. If the deceased should leave children who are under age, their share of the inheritance must be entrusted to a reliable individual [#27]
The word "amín", translated in this paragraph as "reliable individual" and "trustee", conveys in Arabic a wide range of meanings connected principally with the idea of trustworthiness, but signifying also such qualities as reliability, loyalty, faithfulness, uprightness, honesty, and so forth. Used in legal parlance "amín" denotes, among other things, a trustee, guarantor, custodian, guardian, and keeper.
47. Division of the estate should take place only after the Ḥuqúqu’lláh hath been paid, any debts have been settled, the expenses of the funeral and burial defrayed [#28]
Bahá’u’lláh specifies that the order of precedence for payment of these expenses is first the funeral and burial expenses, then the debts of the deceased, then the Ḥuqúqu’lláh (see note 125) (Q and A 9). He also specifies that when applying the estate to these, payment must first be made out of the residue of the estate and then, if this is insufficient, out of the residence and personal clothing of the deceased (Q and A 80).