Respected Mufti Saheb.
I make Dua you are well.
My aunt has never married and has no children. She has many sisters and many brothers. They are all in their early 60’s. With each one having some health issues.
I would like to know what happens to her estate after she passes away, and can she give some of her inheritance to her nephews and nieces and to their children.
In the name of Allāh, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-raḥmatullāhi wa-barakātuh.
- Your Aunt has brothers and sister’s, therefore they will inherit her estate after she passes away.
- Your aunt could make a bequest from one third of her estate for her nephews and nieces and to their children.
Allah Ta‘ala mentions in the Holy Qur’an;
يَسْتَفْتُونَكَ قُلِ اللَّهُ يُفْتِيكُمْ فِي الْكَلَالَةِ إِنِ امْرُؤٌ هَلَكَ لَيْسَ لَهُ وَلَدٌ وَلَهُ أُخْتٌ فَلَهَا نِصْفُ مَا تَرَكَ وَهُوَ يَرِثُهَا إِنْ لَمْ يَكُنْ
لَهَا وَلَدٌ فَإِنْ كَانَتَا اثْنَتَيْنِ فَلَهُمَا الثُّلُثَانِ مِمَّا تَرَكَ وَإِنْ كَانُوا إِخْوَةً رِجَالًا وَنِسَاءً فَلِلذَّكَرِ مِثْلُ حَظِّ الْأُنْثَيَيْنِ يُبَيِّنُ اللَّهُ لَكُمْ أَنْ تَضِلُّوا وَاللَّهُ بِكُلِّ شَيْءٍ عَلِيمٌ
They ask you for a legal verdict. Say: “Allah directs (thus) about Al-Kalalah (those who leave neither descendants nor ascendants as heirs). If it is a man that dies, leaving a sister, but no child, she shall have half the inheritance. If (such a deceased was) a woman, who left no child, her brother takes her inheritance. If there are two sisters, they shall have two-thirds of the inheritance; if there are brothers and sisters, the male will have twice the share of the female. (Thus) does Allah makes clear to you (His Law) lest you go astray. And Allah is the All-Knower of everything.
And Allah Ta‘ala knows best
Mufti Luqman Hansrot
 وأما للإخوات لأب وأم لأحوال خمس…ومع الأخ لأب وأم للذكر مثل حظ الأنثيين يصرن عصبة به لاستوائهم في القرابة إلى الميت.
(شرح السراجية في علم المموارث ,الجرجاني, ص 62)
ثم تنفذ وصياه من ثلث ما بقى بعد الدين .
(سراجي ص 3)
 (Surah Nisaa, verse 176)