al-Moulakhas al-Fiqhi - Salih Al-Fawzan - (2/238)

“Walāʾ is a bond just like the bond of blood-kinship,” and, “Walāʾ belongs only to the one who sets the slave free.”

The female heirs are seven:

The daughter, and the granddaughter however remote, provided the line of descent runs only through males. Allah, Exalted is He, says: “Allah instructs you concerning your children: for the male, the share of two females; if there are only daughters, two or more, they shall receive two-thirds of what he leaves, but if there is only one daughter, she shall receive half” (Q 4:11).
The mother and the grandmother, for His words: “If he has no child and his parents inherit from him, then his mother shall receive one-third; but if he has brothers, then his mother shall receive one-sixth” (Q 4:11). Buraydah reports, in a narration traced back to the Prophet ﷺ and recorded by Abū Dāwūd: “The grandmother is entitled to one-sixth when there is no mother between her and the deceased.”
The sister in every form—full, consanguine, or uterine—because Allah says: “If a man or a woman dies leaving neither parents nor children, but has a brother or a sister, then each of them shall receive one-sixth” (Q 4:12); and He also says: “If a man dies childless and has a sister, she shall receive half of what he leaves … but if there are two sisters, they shall receive two-thirds of what he leaves” (Q 4:176).
The wife, as Allah says: “For them is one-quarter of what you leave…” (Q 4:12).
The female emancipator (muʿtiqa), for the Messenger of Allah ﷺ said: “Walāʾ belongs only to the one who set the slave free.”

These are, in brief, all the male and female heirs.

"الولاء لحمة كلحمة النسب"، وقوله ﷺ: "وإنما الولاء لمن أعتق". والوارثاث من النساء سبع: البنت وبنت الابن وإن نزل أبوها بمحض الذكور؛ قال تعالى: ﴿يُوصِيكُمُ اللَّهُ فِي أَوْلادِكُمْ لِلذَّكَرِ مِثْلُ حَظِّ الْأُنْثَيَيْنِ فَإِنْ كُنَّ نِسَاءً فَوْقَ اثْنَتَيْنِ فَلَهُنَّ ثُلُثَا مَا تَرَكَ وَإِنْ كَانَتْ وَاحِدَةً فَلَهَا النِّصْف﴾ . والأم والجدة؛ لقوله تعالى: ﴿فَإِنْ لَمْ يَكُنْ لَهُ وَلَدٌ وَوَرِثَهُ أَبَوَاهُ فَلِأُمِّهِ الثُّلُثُ فَإِنْ كَانَ لَهُ إِخْوَةٌ فَلِأُمِّهِ السُّدُس﴾ ، وعن بريدة مرفوعا: "للجدة السدس إذا لم يكن دونها أم"، رواه داود. والأخت مطلقا شقيقة أو لأب أو لأم؛ لقوله تعالى: ﴿وَإِنْ كَانَ رَجُلٌ يُورَثُ كَلالَةً أَوِ امْرَأَةٌ وَلَهُ أَخٌ أَوْ أُخْتٌ فَلِكُلِّ وَاحِدٍ مِنْهُمَا السُّدُسُ﴾ ، ولقوله تعالى: ﴿إِنِ امْرُؤٌ هَلَكَ لَيْسَ لَهُ وَلَدٌ وَلَهُ أُخْتٌ فَلَهَا نِصْفُ..﴾ إلى قوله: ﴿فَإِنْ كَانَتَا اثْنَتَيْنِ فَلَهُمَا الثُّلُثَانِ مِمَّا تَرَكَ﴾ . والزوجة؛ لقوله تعالى: ﴿وَلَهُنَّ الرُّبُعُ مِمَّا تَرَكْتُمْ﴾ الآية. والمعتقة؛ لقوله ﷺ: "إنما الولاء لمن أعتق". هذه جملة الوارثين من الذكور والإناث.