When a person dies intestate without any heir, his property vests in:

When a person dies intestate leaving no heir qualified to succeed, the property devolves on the Government by escheat (for Hindus, section 29 of the Hindu Succession Act), and Article 296 of the Constitution vests such property in the State or the Union. So it vests in "the State (Government) by escheat"; performing the last rites, caring for the deceased or being a relative who is not an heir gives no right to succeed.