Article 490 of Jaafari Personal Status Law

The children of paternal uncles, paternal aunts, maternal uncles, and maternal aunts take the place of their parents in their absence. Thus no t and inherits a child of a paternal uncle or paternal aunt with a paternal uncle paternal uncle, nor with with a paternal aunt, nor with a maternal uncle, nor with a maternal aunt; and a child of a maternal uncle or maternal aunt shall not inherit with a maternal uncle, nor with a maternal aunt, nor with a paternal uncle, nor with a paternal aunt paternal aunt. Rather, the inheritance shall belong to the paternal uncle, maternal uncle, paternal aunt, or maternal aunt.