Two or more paternal sisters receive two-thirds of the estate, for the scholars unanimously agree that they fall under the general import of the kālālah verse: “If a man dies leaving no child but has a sister, she shall have half of what he left, and he will inherit from her if she has no child. But if there are two of them, they shall share two-thirds of what he left.” They do not, however, take this two-thirds share unless five conditions are satisfied—namely, the four conditions already mentioned for full sisters, plus a fifth.
The fifth condition is the absence of full brothers or full sisters. If any full siblings are present—whether one or many, male or female—the paternal sisters are not entitled to two-thirds; they are barred by a full brother and by two full sisters, unless they are accompanied by a relative who converts them into residuaries. When the sole full sibling is a single full sister, the paternal sister or sisters receive one-sixth to complete the two-thirds.
If the heirs include one daughter and one or more granddaughters (daughters of the son), the daughter takes one-half and the granddaughter or granddaughters take one-sixth, completing the two-thirds. This was the legal verdict of Ibn Masʿūd (may Allah be pleased with him), who said, “It is the judgment of the Messenger of Allah ﷺ in this matter,” as recorded by al-Bukhārī. The reason is that more than one female descendant is present, and together they are entitled to two-thirds by the Almighty’s words: “But if there are more than two females, they shall share two-thirds of what he left.”
The direct daughter is singled out for the one-half because she is the closer heir; the remaining one-sixth therefore goes to the granddaughter or granddaughters to complete the two-thirds, but only after two conditions are met:
Condition 1: the absence of a male agnate of equal degree who would make her a residuary, namely a son’s son on the same generational level, whether he is her brother or her cousin.