The Prophet ﷺ said, "Give the Fara'id (the shares of the inheritance that are prescribed in the Qur'an) to those who are entitled to receive it. Then whatever remains, should be given to the closest male relative of the deceased."  

عَنِ النَّبِيِّ ﷺ قَالَ أَلْحِقُوا الْفَرَائِضَ بِأَهْلِهَا فَمَا بَقِيَ فَهْوَ لأَوْلَى رَجُلٍ ذَكَرٍ  

Once I fell ill. The Prophet ﷺ and Abu Bakr came walking to pay me a visit and found me unconscious. The Prophet ﷺ performed ablution and then poured the remaining water on me, and I came to my senses to see the Prophet. I said, "O Messenger of Allah ﷺ! What shall I do with my property? How shall I dispose of (distribute) my property?" He did not reply till the Verse of inheritance was revealed.  

سَمِعَ جَابِرَ بْنَ عَبْدِ اللَّهِ ؓ يَقُولُ مَرِضْتُ مَرَضًا فَأَتَانِي النَّبِيُّ ﷺ يَعُودُنِي وَأَبُو بَكْرٍ وَهُمَا مَاشِيَانِ فَوَجَدَانِي أُغْمِيَ عَلَىَّ فَتَوَضَّأَ النَّبِيُّ ﷺ ثُمَّ صَبَّ وَضُوءَهُ عَلَىَّ فَأَفَقْتُ فَإِذَا النَّبِيُّ ﷺ فَقُلْتُ يَا رَسُولَ اللَّهِ كَيْفَ أَصْنَعُ فِي مَالِي كَيْفَ أَقْضِي فِي مَالِي فَلَمْ يُجِبْنِي بِشَىْءٍ حَتَّى نَزَلَتْ آيَةُ الْمِيرَاثِ  

The last Sura that was revealed was Bara'a, and the last Verse that was revealed was: "They ask you for a legal verdict, Say: Allah's directs (thus) about those who leave no descendants or ascendants as heirs." (4.176)  

آخِرُ سُورَةٍ نَزَلَتْ بَرَاءَةَ وَآخِرُ آيَةٍ نَزَلَتْ {يَسْتَفْتُونَكَ }  

Whenever a dead man in debt was brought to Messenger of Allah ﷺ he would ask, "Has he left anything to repay his debt?" If he was informed that he had left something to repay his debts, he would offer his funeral prayer, otherwise he would tell the Muslims to offer their friend's funeral prayer. When Allah made the Prophet ﷺ wealthy through conquests, he said, "I am more rightful than other believers to be the guardian of the believers, so if a Muslim dies while in debt, I am responsible for the repayment of his debt, and whoever leaves wealth (after his death) it will belong to his heirs. "  

أَنَّ رَسُولَ اللَّهِ ﷺ كَانَ يُؤْتَى بِالرَّجُلِ الْمُتَوَفَّى عَلَيْهِ الدَّيْنُ فَيَسْأَلُ هَلْ تَرَكَ لِدَيْنِهِ فَضْلاً فَإِنْ حُدِّثَ أَنَّهُ تَرَكَ لِدَيْنِهِ وَفَاءً صَلَّى وَإِلاَّ قَالَ لِلْمُسْلِمِينَ صَلُّوا عَلَى صَاحِبِكُمْ فَلَمَّا فَتَحَ اللَّهُ عَلَيْهِ الْفُتُوحَ قَالَ أَنَا أَوْلَى بِالْمُؤْمِنِينَ مِنْ أَنْفُسِهِمْ فَمَنْ تُوُفِّيَ مِنَ الْمُؤْمِنِينَ فَتَرَكَ دَيْنًا فَعَلَىَّ قَضَاؤُهُ وَمَنْ تَرَكَ مَالاً فَلِوَرَثَتِهِ