Abu Bakr, Ibn Abbas, and Ibn Zubair (may Allah be pleased with them) said that the grandfather is like the father. And Ibn Abbas (may Allah be pleased with them both) recited this verse «يا بني آدم‏» "O children of Adam!" «واتبعت ملة آبائي إبراهيم وإسحاق ويعقوب‏» "And I have followed the religion of my fathers, Abraham, Isaac, and Jacob." And it is not found that anyone differed with Abu Bakr (may Allah be pleased with him) during his time, even though the number of the companions of the Messenger of Allah (peace be upon him) was very great at that time. And Ibn Abbas (may Allah be pleased with them both) said: My heirs will be my grandsons, not my brothers, and I will not be the heir of my grandsons. Different statements are narrated from Umar, Ali, Ibn Mas'ud, and Zaid (may Allah be pleased with them).

Narrated Ibn `Abbas: The Prophet said, "Give the Fara'id, (the shares prescribed in the Qur'an) to those who are entitled to receive it, and then whatever remains, should be given to the closest male relative of the deceased."