The sister's daughter does not inherit from her maternal aunt, whether her maternal aunt has sons and daughters or does not have any sons or daughters, because the sister's daughter is not one of the heirs in principle.

The female heirs are: mother, grandmother, wife, daughter, son's daughter, the daughter of a lineal male descendant howsoever low, full sister, half-sister from father’s side, half-sister from mother’s side, and  mistress who freed a slave girl or a slave man (she inherits from them). These are the female heirs. Thus, the daughter of the sister is not included.