Allah said at the end of Surah Al Nisaa'..
وقال تعالى...
" يَسْتَفْتُونَكَ قُلِ اللّهُ يُفْتِيكُمْ فِي الْكَلاَلَةِ إِنِ امْرُؤٌ هَلَكَ لَيْسَ لَهُ وَلَدٌ وَلَهُ أُخْتٌ فَلَهَا نِصْفُ مَا تَرَكَ وَهُوَ يَرِثُهَا إِن لَّمْ يَكُن لَّهَا وَلَدٌ فَإِن كَانَتَا اثْنَتَيْنِ فَلَهُمَا الثُّلُثَانِ مِمَّا تَرَكَ وَإِن كَانُواْ إِخْوَةً رِّجَالاً وَنِسَاء فَلِلذَّكَرِ مِثْلُ حَظِّ الأُنثَيَيْنِ يُبَيِّنُ اللّهُ لَكُمْ أَن تَضِلُّواْ وَاللّهُ بِكُلِّ شَيْءٍ عَلِيمٌ ".
"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."
This verse showed the Inheritance of parental brothers and sisters.
Second.. Sunnah..
عن ابن عباس رضي الله عنهما عنِ النبي صلى الله عليه وسلم قال"أَلْحِقُوا الفرائضَ بأهلِها ، فما بقيَ فهو لأَوْلَى رجلٍ ذكرٍ".
Ibn Abbas (Allah be pleased with them) reported that the prophet, peace be upon him, said: "Give the shares to those who are entitled to them, and what remains over goes to the nearest male heir."..Sahih Al Bukhari .
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Abu Moussa was asked about the daughter, granddaughter, and sister, he said: the daughter takes the half, the sister takes the half,
Then he said go to Ibn Mas’ud, so Ibn Mas’ud said I will say as the prophet said: the daughter takes the half, the granddaughter takes one-sixth, to complete two thirds, then the rest is to be taken by the sister, then they told that to Abu Moussa, he said don't ask me, as you have the right thing...Sahih Al Bukhari.
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A man threw an arrow and killed someone, the deceased had no heir but an uncle, they asked Abu Obaida Ibn Al Jarrah who asked Omar Ibn Al Khattab, and Omar said that the prophet said that "Allah and his prophet are guardians to those who have no guardians, and the uncle is an heir to the one who has no heirs.. Sahih - Al Dorar Al Saniah.