Garudapurana 2.34.124

2.34.124

patiputravihīnānāṃ gotrī nāsti na devaraḥ /
ekoddiṣṭena dātavyaṃ pareṇa saha bhrātṛbhiḥ //

For women destitute of husband and son, who have neither a gotra kinsman nor a husband's brother, / it should be given as a single-ancestor rite by the brothers together with another.