حَدَّثَنَا عَبْدُ الأَعْلَى بْنُ حَمَّادٍ، - وَهُوَ النَّرْسِيُّ - حَدَّثَنَا وُهَيْبٌ، عَنِ ابْنِ طَاوُسٍ، عَنْ أَبِيهِ، عَنِ ابْنِ عَبَّاسٍ، قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ أَلْحِقُوا الْفَرَائِضَ بِأَهْلِهَا فَمَا بَقِيَ فَهُوَ لأَوْلَى رَجُلٍ ذَكَرٍ ‏"‏ ‏.‏

Ibn Abbas (Allah be pleased with them) reported Allah's Messenger (PBUH) as saying: Give the shares to those who are entitled to them, and what remains over goes to the nearest male heir. Translation Not Available

Book reference: Sahih Muslim Book 23 Hadith 3929
Web reference: Sahih Muslim Book 11 Hadith 1615 a