Ibn Abbas said, "Wealth used to go to the children, and bequests were made to the parents. Then Allah abrogated from that what He willed. He assigned to the male the share of two females, and gave each of the parents a sixth or a third. He assigned to the wife an eighth or a fourth, and to the husband a half or a fourth."
كان المال للولد، وكانت الوصية للوالدين، فنسخ الله من ذلك ما أحب، فجعل للذكر مثل حظ الأنثيين، وجعل للأبوين لكل واحد منهما السدس والثلث، وجعل للمرأة الثمن والربع، وللزوج الشطر والربع.
Bukhari related it in the Tafsir (4578) from Muhammad bin Yusuf, from Waraqa, from Ibn Abu Najeeh, from Ataa, from Ibn Abbas, who mentioned it.These verses, along with the verse at the end of Surah Nisa, are among the verses on inheritance. They contain most of the rulings on inheritance shares, except for the grandmother's inheritance of a sixth, as established in the sunnah along with scholarly consensus on that.Regarding His saying, "And if a man leaves no descendants or ascendants" [Nisa 4:12], kalalah is derived from ikleel, which is that which encircles the head on all its sides. What is meant here is one who is inherited by his collateral relatives, not his ascendants such as father or grandfather or higher, whether male or female, nor his descendants such as child or grandchild or lower, whether male or female.It is related that Abu Bakr was asked about kalalah, and he said, "I will give my own opinion on it. If it is correct, then it is from Allah, and if it is wrong, then it is from Satan, and Allah and His Messenger are free of it. Kalalah is one who has no child and no parent." When Umar bin Khattab took charge, he said, "I would be too ashamed before Allah Almighty to contradict Abu Bakr in an opinion he held."Ibn Jareer Tabari related this in his Tafsir (6/475) through the route of Aasim Ahwal, from Shaybi, who said, Abu Bakr said, and he mentioned it. But Shaybi never met Abu Bakr.However, Ibn Abu Hatim related it in his Tafsir (3/883), and Hakim (2/303–304), both from the hadith of Sufyan bin Uyayna, from Sulayman Ahwal, from Tawus, who said, I heard Abdullah bin Abbas say, "I was the last of the people to have contact with Umar bin Khattab, and I heard him say, 'The correct view is what I said.' I said, 'And what did you say?' He said, 'Kalalah is one who has no child and no parent.'" Hakim said, "Sahih according to the criterion of the two Shaykhs."This is the view held by a number of the companions, and it is the view of the seven jurists, the four imams, and the majority of the early and later scholars.Regarding His saying, "after any bequest he has made or debt" [Nisa 4:12], the scholars, early and later, have agreed that debt takes precedence over bequest. Even though the bequest was mentioned first in the verse, it in fact comes after the debt, because Allah Almighty did not intend by this a sequential order, but rather intended that both matters must be settled before the inheritance is divided among the heirs. The bequest can only be a third or less, unlike debt, which may consume the entirety of a person's wealth.A daif hadith has been related on this from the Prophet ﷺ, namely what Ali bin Abu Talib related, who said, "Muhammad ﷺ ruled that debt comes before bequest, though you recite bequest before debt." It was related by Tirmidhi (2095), Ibn Majah (2839), and Ahmad (595), all from the hadith of Abu Ishaq, from Harith, from Ali, who mentioned it.Tirmidhi said, "We know this hadith only from the hadith of Abu Ishaq, from Harith, from Ali, and some scholars have criticized Harith, but the practice among the scholars is upon this hadith."I say, it is as he said, for Harith is Ibn Abdullah Awar Hamdani, who is daif by agreement of the scholars. Ibn Adi said, "Most of what he relates is not preserved." Ibn Hibban said, "Harith was extreme in his Shiism and unreliable in hadith."The bequest must be made with fairness, not in a way that harms the heirs, for that is considered an injustice. It has been related from Ibn Abbas, as a mawquf report, "Causing harm through a bequest is among the major sins." It has also been related as marfu, but that is not sound.