Tafsir Ibn Kathir -> Surah Al-Anfal -> Inheritance is for Designated Degrees of Relatives

Allah said,

﴿وَأُوْلُواْ الأَرْحَامِ بَعْضُهُمْ أَوْلَى بِبَعْضٍ فِي كِتَـبِ اللَّهِ﴾

(But kindred by blood are nearer to one another (regarding inheritance) in the decree ordained by Allah), meaning, in Allah's decision. This Ayah encompasses all relatives, not only the degrees of relative who do not have a fixed, designated share in the inheritance, as some people claim and use this Ayah to argue. According to Ibn `Abbas, Mujahid, `Ikrimah, Al-Hasan, Qatadah and several others, this Ayah abrogated inheriting from those with whom one had ties of treaties or brotherhood, as was the case in the beginning of Islam. So it applies to all relatives, and as for those who do not inherit, then this is supported by the Hadith,

«إِنَّ اللهَ قَدْ أَعْطَى كُلَّ ذِي حَقَ حَقَّهُ فَلَا وَصِيَّةٍ لِوَارِث»

(Indeed Allah had alloted every right to the one who deserves it, so there may be no will for an heir.)

Therefore, this Ayah also includes those who have a fixed share of inheritance. Allah knows best.

This is the end of the Tafsir of Surat Al-Anfal, all praise and thanks are for Allah, in Him we trust, and He is sufficient for us, what an excellent supporter He is.