Sulaiman bin Yasar narrates that Hazrat Umar (may Allah be pleased with him) said regarding a Jewish woman who had died, that her heirs would be those of her own religion.

Ibrahim states that, according to the ruling of Hazrat Ali (may Allah be pleased with him) and Hazrat Zaid (may Allah be pleased with him), a Christian cannot inherit from a Muslim, nor can a Muslim inherit from a Christian, and Abdullah bin Mas'ud (may Allah be pleased with him) used to decide that they can prevent others from inheritance but cannot themselves be made heirs.

Saeed bin Jubair narrates that Hazrat Umar (may Allah be pleased with him) said that a disbeliever cannot inherit from a Muslim, nor can a Muslim inherit from a disbeliever.

Saeed bin Jubair, through another chain of narration, reports the same statement of Hazrat Umar (may Allah be pleased with him).

Zuhri narrates that neither a Muslim would inherit from a disbeliever nor a disbeliever from a Muslim during the time of the Messenger of Allah (peace be upon him), nor during the time of Abu Bakr (may Allah be pleased with him) and Umar (may Allah be pleased with him). Then, when Muawiyah (may Allah be pleased with him) became the ruler, he allowed a Muslim to inherit from a disbeliever but did not allow a disbeliever to inherit from a Muslim. The narrator says that then the caliphs adopted this practice, until Umar bin Abdul Aziz (may Allah have mercy on him) became the ruler and he enforced the original Sunnah. Then Yazid bin Abdul Malik adopted this, and when Hisham bin Abdul Malik became the ruler, he adopted the way of the caliphs.

33585 - He said: The (caliphs) acted upon that until Umar ibn Abd al-Aziz came, who returned to the first sunnah, then Yazid ibn Abd al-Malik acted upon that, and when Hisham ibn Abd al-Malik came, he followed the sunnah of the caliphs.

Abu al-Zubair narrates that Hazrat Jabir (may Allah be pleased with him) said: A man's heirs can only be those who share his religion, except if a man is someone's slave or a woman is someone's bondwoman.

Abu Al-Aswad Al-Daili narrates that Hazrat Mu'adh (may Allah be pleased with him) was in Yemen when people brought to him the case of a Jew who, at the time of his death, had left behind a Muslim brother as his heir. Hazrat Mu'adh (may Allah be pleased with him) said: I heard the Messenger of Allah (peace and blessings be upon him) say, "Indeed, Islam increases and does not decrease." After that, he made the Muslim his heir.

Abdullah bin Ma’qil (may Allah be pleased with him) narrates that I have not seen any judgment after the judgment of the companions of the Messenger of Allah (peace be upon him) better than the judgment of Muawiyah (may Allah be pleased with him), which he gave regarding the People of the Book: that we will inherit from them, but they will not inherit from us, just as it is lawful for us to marry their women, but it is not lawful for them to marry our women.

Sufyan narrates from a man the statement of Hasan that a Jew cannot inherit from a Christian, nor can a Christian inherit from a Jew.