Surah An-Nisa 4:176

يَسْتَفْتُونَكَ قُلِ ٱللَّهُ يُفْتِيكُمْ فِى ٱلْكَلَـٰلَةِ ۚ إِنِ ٱمْرُؤٌا۟ هَلَكَ لَيْسَ لَهُۥ وَلَدٌ وَلَهُۥٓ أُخْتٌ فَلَهَا نِصْفُ مَا تَرَكَ ۚ وَهُوَ يَرِثُهَآ إِن لَّمْ يَكُن لَّهَا وَلَدٌ ۚ فَإِن كَانَتَا ٱثْنَتَيْنِ فَلَهُمَا ٱلثُّلُثَانِ مِمَّا تَرَكَ ۚ وَإِن كَانُوٓا۟ إِخْوَةً رِّجَالًا وَنِسَآءً فَلِلذَّكَرِ مِثْلُ حَظِّ ٱلْأُنثَيَيْنِ ۗ يُبَيِّنُ ٱللَّهُ لَكُمْ أَن تَضِلُّوا۟ ۗ وَٱللَّهُ بِكُلِّ شَىْءٍ عَلِيمٌۢ

They request from you a [legal] ruling. Say, "Allāh gives you a ruling concerning one having neither descendants nor ascendants [as heirs]." If a man dies, leaving no child but [only] a sister, she will have half of what he left. And he inherits from her if she [dies and] has no child. But if there are two sisters [or more], they will have two thirds of what he left. If there are both brothers and sisters, the male will have the share of two females. Allāh makes clear to you [His law], lest you go astray. And Allāh is Knowing of all things.

Translation: Saheeh International

Tafsir

They will ask you for a pronouncement concerning indirect heirs. Say ‘God pronounces to you concerning indirect heirs. If a man in imru’un is in the nominative because of the verb halaka ‘perishes’ that explains it perishes dies having no children and no parent and this is the one referred to as an indirect heir …

Excerpt from Tafsir al-Jalalayn, commentary on 4:176, via Quran.com. The reader has the full commentary and 9 more tafsirs.