Extracts from the Writings of Bahá’u’lláh
They that have kept their promises, fulfilled their obligations, redeemed their pledges and vows, rendered the Trust of God and His Right unto Him—these are numbered among the inmates of the all-highest Paradise. Thus from His mighty Prison doth the Wronged One announce unto them this glad-tiding. Blessed are the servants and maidservants that have performed their deeds and blessed is the man that hath cleaved tenaciously unto praiseworthy acts and fulfilled that which is enjoined upon him in the Book of God, the Lord of the worlds.
The payment of the Right of God is conditional upon one’s financial ability. If a person is unable to meet his obligation, God will verily excuse him. He is the All-Forgiving, the All-Generous.
Question: Concerning the basic sum on which Ḥuqúqu’lláh is payable.
Answer: The basic sum on which Ḥuqúqu’lláh is payable is nineteen mithqáls of gold. In other words, when money to the value of this sum hath been acquired, a payment of Ḥuqúq falleth due. Likewise Ḥuqúq is payable when the value, not the number, of other forms of property reacheth the prescribed amount. Ḥuqúqu’lláh is payable no more than once. A person, for instance, who acquireth a thousand mithqáls of gold, and payeth the Ḥuqúq, is not liable to make a further such payment on this sum, but only on what accrueth to it through commerce, business and the like. When this increase, namely the profit realized, reacheth the prescribed sum, one must carry out what God hath decreed. Only when the principal changeth hands is it once more subject to payment of Ḥuqúq, as it was the first time. The Primal Point hath directed that Ḥuqúqu’lláh must be paid on the value of whatsoever one possesseth; yet, in this Most Mighty Dispensation, We have exempted the household furnishings, that is such furnishings as are needed, and the residence itself.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 8) [34]
Question: Which is to take precedence: the Ḥuqúqu’lláh, the debts of the deceased or the cost of the funeral and burial?
Answer: The funeral and burial take precedence, then settlement of debts, then payment of Ḥuqúqu’lláh. Should the property of the deceased prove insufficient to cover his debts, the remainder of his estate should be distributed among these debts in proportion to their size.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 9) [35]
Question: The ordinance of Ḥuqúqu’lláh is revealed in the Kitáb-i-Aqdas. Is the residence, with the accompanying fixtures and necessary furnishings, included in the property on which Ḥuqúq is payable, or is it otherwise?
Answer: In the laws revealed in Persian We have ordained that in this Most Mighty Dispensation the residence and the household furnishings are exempt—that is, such furnishings as are necessary.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 42) [36]
Question: If a person hath, for example, a hundred túmáns, payeth the Ḥuqúq on this sum, loseth half the sum in unsuccessful transactions and then, through trading, the amount in hand is raised again to the sum on which Ḥuqúq is due—must such a person pay Ḥuqúq or not?
Answer: In such an event the Ḥuqúq is not payable.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 44) [37]
Question: If, after payment of Ḥuqúq, this same sum of one hundred túmáns is lost in its entirety, but subsequently regained through trade and business dealings, must Ḥuqúq be paid a second time or not?
Answer: In this event as well, payment of Ḥuqúq is not required.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 45) [38]
Question: May a person, in drawing up his will, assign some portion of his property—beyond that which is devoted to payment of Ḥuqúqu’lláh and the settlement of debts—to works of charity, or is he entitled to do no more than allocate a certain sum to cover funeral and burial expenses, so that the rest of his estate will be distributed in the manner fixed by God among the designated categories of heirs?
Answer: A person hath full jurisdiction over his property. If he is able to discharge the Ḥuqúqu’lláh, and is free of debt, then all that is recorded in his will, and any declaration or avowal it containeth, shall be acceptable. God, verily, hath permitted him to deal with that which He hath bestowed upon him in whatever manner he may desire.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 69) [39]
Question: If the deceased hath not settled his obligation to Ḥuqúqu’lláh, nor paid his other debts, are these to be discharged by proportionate deductions from the residence, personal clothing and the rest of the estate, or are the residence and personal clothing set aside for the male offspring, and consequently the debts must be settled from the rest of the estate? And if the rest of the estate is insufficient for this purpose, how should the debts be settled?
Answer: Outstanding debts and payments of Ḥuqúq should be settled from the remainder of the estate, but if this is insufficient for the purpose, the shortfall should be met from his residence and personal clothing.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 80) [40]
Question: When one’s wealth exceeds nineteen, is it necessary for it to increase by a further nineteen before Ḥuqúq is due again, or would it be due on any increase?
Answer: Any amount added to nineteen is exempt from Ḥuqúq until it reacheth a further nineteen.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 90) [41]
Question: Regarding the appointments of a place of business, which are needed for carrying on one’s work or profession: are they subject to the payment of Ḥuqúqu’lláh, or are they covered by the same ruling as the household furnishings?
Answer: They are covered by the same ruling as the household furnishings.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 95) [42]
The minimum amount subject to Ḥuqúqu’lláh is reached when one’s possessions are worth the number of Váḥid;4 that is, whenever one owneth nineteen mithqáls of gold, or acquireth possessions attaining this value, after having deducted therefrom the yearly expenses, the Ḥuqúq becometh applicable and its payment is obligatory.
Extracts from the Writings of ‘Abdu’l-Bahá
Thou hast enquired about the Ḥuqúq. From one’s annual income, all expenses during the year are deductible, and on what is left 19% is payable to the Ḥuqúq. Thus, a person hath earned £1,000 income out of his business. After deducting his annual expenses of, say, £600, he would have a surplus of £400 on which Ḥuqúq is payable at the rate of 19%. This would amount to £76 to be offered for charitable purposes to the Ḥuqúq.
The Ḥuqúq is not levied on one’s entire possessions each year. A person’s wealth may be worth £100,000. How can he be expected to pay Ḥuqúq on this property every year? For instance, whatever income thou hast earned in a particular year, you should deduct from it your expenses during that year. The Ḥuqúq will then be payable on the remainder. Possessions on which Ḥuqúq was paid the previous year will be exempt from further payment.
As to the Ḥuqúq, it is payable on whatever is left over after deducting one’s yearly expenses. However, any money or possession which is necessary in producing income for one’s subsistence, and on which Ḥuqúq hath once been paid, is exempt from Ḥuqúq. This exemption also applieth to a property on which Ḥuqúq hath already been paid, and the income of which doth not exceed one’s needs.... Disposition of the Ḥuqúq, wholly or partly, is permissible, but this should be done by permission of the authority in the Cause to whom all must turn.
Ḥuqúq is applied on everything one possesseth. However, if a person hath paid the Ḥuqúq on a certain property, and the income from that property is equal to his needs, no Ḥuqúq is payable by that person.
Ḥuqúq is not payable on agricultural tools and equipment, and on animals used in ploughing the land, to the extent that these are necessary.
Extracts from the Utterances of ‘Abdu’l-Bahá
Question: As to the matter of Ḥuqúq, does it mean 1/19th of one’s net income or one’s gross income? For example, in America, there is a tax on the gross income, after certain exemptions are made. How is the Ḥuqúq to be worked out?
Answer: The substance of ‘Abdu’l-Bahá’s explanation was: After one has paid all his necessary expenses 19% of what is left is then taken by him and given as Ḥuqúq. For example, if a person has 100 piastres left after all his expenses have been paid, then 19 piastres are taken as Ḥuqúq for the Cause of God. This is done at the end of the year after he has ascertained what his expenses are. For every hundred piastres, 19 are taken for Ḥuqúq.
He pays this once, then there is no more Ḥuqúq to be paid on that sum. It is finished. Next year he will pay on the amount he has left over in his possession after his expenses have been deducted, and after the amount he paid Ḥuqúq on the previous year is also deducted.
For example, at the end of the first year a man has 1000 piastres left after all his expenses are paid, then 190 piastres are taken as Ḥuqúq: at the end of the next year after all expenses are determined, he may have 2000 piastres left. As he has already paid Ḥuqúq on 1000 piastres the previous year this sum is deducted from the 2000 and he pays Ḥuqúq on 1000 piastres (or 190 piastres). The third year the net amount of what he owns may be 2500 piastres, he deducts 2000 piastres from this amount and pays 19% on 500 piastres or 95 piastres. If at the end of the 4th year he has 2500 piastres, no Ḥuqúq is taken.
Question: In the deduction of our necessary expenses, are contributions to the Mashriqu’l-Adhkár, teaching and other activities of the Cause considered a part of Ḥuqúq or should they be taken separately?
Answer: ‘Abdu’l-Bahá replied that Ḥuqúq was separate and independent of these and came first. After that had been determined then the other affairs could be looked after. He smiled and said when Ḥuqúq is given ‘Abdu’l-Bahá will ascertain how much of it is for the Mashriqu’l-Adhkár, how much for teaching and how much for the needy, etc.
(Interview with ‘Abdu’l-Bahá, 26 November 1919, note in the handwriting of Shoghi Effendi circa 1920. Questions posed in a letter from George O. Latimer, undated) [49]
Extracts from Letters Written by and on Behalf of Shoghi Effendi
Regarding the Ḥuqúqu’lláh ... this is applied to one’s merchandise, property and income. After deducting the necessary expenses, whatever is left as profit, and is an addition to one’s capital, such a sum is subject to Ḥuqúq. When one has paid Ḥuqúq once on a particular sum, that sum is no longer subject to Ḥuqúq, unless it should pass from one person to another. One’s residence and the household furnishings are exempt from Ḥuqúq. Ḥuqúqu’lláh is paid to the Centre of the Cause.
(April/May 1927, written on behalf of Shoghi Effendi to an individual believer, translated from the Persian) [50]
You will find references to the Ḥuqúq in the book of Aqdas…. All matters not specifically provided by Bahá’u’lláh are to be referred to the Universal House of Justice.
(Postscript in the handwriting of Shoghi Effendi, appended to a letter dated 16 December 1927 written on his behalf to an individual believer) [51]
One mithqál consists of nineteen nakhuds. The weight of twenty-four nakhuds equals four and three-fifths grammes. Calculations may be made on this basis.
(17 November 1937, written on behalf of Shoghi Effendi to an individual believer, translated from the Persian) [52]
Concerning your question whether the heirs to whom the principal residence, furniture and clothing of the deceased are transferred by way of inheritance will be exempt from the payment of Ḥuqúq or not, he said: Since the residence, furniture and the tools of trade have, in accordance with the explicit Text, been granted exemption from the Ḥuqúq, therefore when the transfer of ownership takes place such possessions continue to be exempt.
(29 September 1942, written on behalf of Shoghi Effendi to the National Spiritual Assembly of Iran, translated from the Persian) [53]
Extracts from Letters Written by and on Behalf of the Universal House of Justice
Some of the dear friends who observe their Ḥuqúqu’lláh obligations have written asking about the relationship that exists between contribution to the Funds and the payment of Ḥuqúqu’lláh. That is, if a person who intends to meet his Ḥuqúqu’lláh obligations offers contributions to other Funds and projects instead, would he be exempted from the payment of Ḥuqúqu’lláh or not?
The Holy Texts relevant to this matter are clear but, since this question has been repeatedly asked by the friends, it was decided to elucidate it for their information.
Payment of Ḥuqúqu’lláh is a spiritual obligation binding on the people of Bahá. The injunction is laid down in the Most Holy Book, and clear and conclusive explanations are embodied in various Tablets.
Every devoted believer who is able to meet the specified conditions, must pay the Ḥuqúqu’lláh, without any exception. Indeed according to the explicit Text of the Most Holy Book, failure to comply with this injunction is regarded as a betrayal of trust, and the divine call: “Whoso dealeth dishonestly5 with God will in justice be exposed”, is a clear reference to such people.
The Centre of the Covenant has affirmed the obligation of Ḥuqúq in these words: “The Lord as a sign of His infinite bounties hath graciously favoured His servants by providing for a fixed money offering,6 to be dutifully presented unto Him, though He, the True One and His servants have been at all times independent of all created things.”
This weighty ordinance, as testified by the Pen of Glory is invested with incalculable benefit and wisdom. It purifies one’s possessions, averts loss and disaster, conduces to prosperity and honour and imparts divine increase and blessing. It is a sacrifice offered for and related to God, and an act of servitude leading to the promotion of His Cause. As affirmed by the Centre of the Covenant, Ḥuqúq offerings constitute a test for the believers and enable the friends to become firm and steadfast in faith and certitude.
In brief, payment of Ḥuqúqu’lláh is one of the binding spiritual responsibilities of the followers of Bahá’u’lláh and the proceeds thereof revert to the Authority in the Cause to whom all must turn. Moreover, the Ancient Beauty—magnified be His praise—has affirmed that after the establishment of the Universal House of Justice necessary rulings would be enacted in this connection in conformity with that which God has purposed, and that no one, except the Authority to which all must turn, has the right to dispose of this Fund. In other words, whatever portion of one’s wealth is due to the Ḥuqúqu’lláh belongs to the World Centre of the Cause of God, not to the individuals concerned.
Thus the friends should not follow their own volition and judgement in using any of the funds set aside for Ḥuqúqu’lláh for any other purpose, even for charitable contributions of the Faith.
We earnestly hope that everyone may be privileged to observe this sacred and blessed obligation which would ensure the attainment of true happiness and would serve to promote the execution of Bahá’í enterprises throughout the world.
(25 October 1970, written by the Universal House of Justice to the National Spiritual Assembly of Iran, translated from the Persian) [54]
We are deeply touched by your loving letter of 27 December 1972 expressing the wish to follow the Law of Ḥuqúqu’lláh with respect to your inheritance from your mother….
This Law of the Aqdas stipulates that nineteen percent of one’s capital is payable as Ḥuqúqu’lláh when such capital has reached an amount of at least “nineteen mithqáls in gold”.... In determining the amount a believer should pay, he should first deduct any debts and expenses he may have, and pay nineteen percent on the remainder of his capital if it is equal to at least nineteen mithqáls of gold.
…to observe this Law of the Aqdas …, you should determine the total value of your inheritance in cash and other assets less any expenses or debts you may have, and consider the circumstances under which you may be able to pay Ḥuqúqu’lláh on the net value of your inheritance. The time and conditions of payment are left to each individual.
For example, if one’s assets include property or shares in addition to cash, he may find it disadvantageous or inconvenient to pay nineteen percent of the value of the non-cash assets until they are disposed of, at which time he would prefer to fulfill this spiritual obligation. Any expenses that may be involved in disposing of one’s assets should be deducted before calculating the net value on which Ḥuqúqu’lláh is payable.
(21 January 1973, written by the Universal House of Justice to an individual believer) [55]
The devoted believer who is privileged to pay “the right of God”, far from seeking excuses for evading this spiritual obligation, will do his utmost to meet it. On the other hand, inasmuch as obedience to this Law is a matter of conscience, and payment of Ḥuqúqu’lláh is a voluntary act, it would not be seemly to go beyond informing the … friends of their spiritual obligation, and leaving to them to decide what they wish to do about it.
The same principle applies to those friends who spend lavishly on their families, who purchase or build residences and furnish them far in excess of their needs, and rationalize these expenditures in their desire to avoid payment of Ḥuqúqu’lláh.
(26 February 1973, written by the Universal House of Justice to an individual believer) [56]
...many details in the computation of Ḥuqúqu’lláh have been left by Bahá’u’lláh to the judgement and conscience of the individual believer. For example, He exempts such household equipment and furnishings as are needful, but He leaves it to the individual to decide which items are necessary and which are not. Contributions to the funds of the Faith cannot be considered as part of one’s payment of Ḥuqúqu’lláh; moreover, if one owes Ḥuqúqu’lláh and cannot afford both to pay it and to make contributions to the Fund, the payment of Ḥuqúqu’lláh should take priority over making contributions. But as to whether contributions to the Fund may be treated as expenses in calculating the amount of one’s assets on which Ḥuqúqu’lláh is payable, this is left to the judgement of each individual in the light of his own circumstances.
(16 September 1979, written on behalf of the Universal House of Justice to an individual believer) [57]
It is clear from the Writings that a person is exempt from paying Ḥuqúqu’lláh on his residence and such household and professional equipment as are needful. It is left to the discretion of the individual to decide which items are necessary and which are not. It is obvious that the friends should not spend lavishly on residences and furnishings and rationalize these expenditures in their desire to avoid payment of Ḥuqúqu’lláh. No specific text has been found exempting capital used to earn income. The Universal House of Justice leaves such matters to the consciences of individual believers.
(9 April 1980, written on behalf of the Universal House of Justice to an individual believer) [58]
Your second question asks whether, where there is perfect understanding between husband and wife and she is empowered to manage her husband’s property as well as her own, she could pay the amount of Ḥuqúqu’lláh applicable to all their possessions or, since the husband owns a portion of the property, she should pay only the amount of Ḥuqúqu’lláh on her own share of the property.
In answering this question one should remember that the Ḥuqúqu’lláh is payable on possessions that are indisputably recognised as being one’s own and not on property that one merely controls or uses. However, in cases similar to the one you have mentioned above, it is incumbent on husband and wife to take counsel together and to define precisely the limits of their personal belongings, then they should either jointly or individually render to the Ḥuqúq the amount they consider to be their binding obligation.
(10 January 1982, written on behalf of the Universal House of Justice to an individual believer, translated from the Persian) [59]
As to the question raised by Mr. ..., kindly inform him that in a letter to an individual believer the beloved Guardian explained that Ḥuqúqu’lláh is payable only once on a given property, whether personal or real, but should this property pass from one person to another, such as through inheritance, it becomes again subject to the payment of Ḥuqúqu’lláh. This in effect means that heirs receiving a share of their inheritance from an estate must pay Ḥuqúqu’lláh, if the share they are receiving increases their wealth to a level calling for the discharge of this sacred obligation.
(1 June 1983, written on behalf of the Universal House of Justice to a National Spiritual Assembly) [60]
As regards your question concerning the principal residence and subsidiary rulings relevant to it, we wish to let you know that in these days it is not deemed advisable to enact detailed rulings for Ḥuqúqu’lláh. Thus the friends are left free, and whenever no definite rulings exist they may fulfil in each case that which they understand from the texts, and may honour their Ḥuqúqu’lláh obligations according to their own judgement and the promptings of their own conscience.
(4 March 1984, written by the Universal House of Justice to an individual believer, translated from the Persian) [61]
…if a believer has calculated his liability to Ḥuqúqu’lláh and knows that he owes some, he should pay this in preference to making any other contributions.
However, during the course of the year a believer may well be making contributions to various funds, or giving money to charity, just as he is spending his money on a wide range of activities associated with his daily life. The … Universal House of Justice leaves it to his judgement to follow either of the following courses:
To treat such contributions as expenses. They would then reduce the balance of savings he would have left at the end of the year on which Ḥuqúqu’lláh is payable.
To consider that he should make such contributions only out of money on which Ḥuqúqu’lláh has been paid.
This ruling also leaves it open to the individual to treat some contributions in one way and some in the other. The House of Justice leaves all such details to the judgement and conscience of the individual believer.
(3 February 1987, written on behalf of the Universal House of Justice to an individual believer) [62]
If, as you say, you are not in a position ever to accumulate assessable property equivalent in value to 19 mithqáls in gold, then, as the texts explain, you have no obligation to pay Ḥuqúqu’lláh. However, this does not mean that you may not contribute to this Fund if you wish to do so out of your love for Bahá’u’lláh and the generosity of your heart.
(23 June 1987, written on behalf of the Universal House of Justice to an individual believer) [63]
One believer cannot discharge the obligation of another to pay Ḥuqúqu’lláh.
It is not permissible for a believer to earmark for any purpose a payment he makes to Ḥuqúqu’lláh, nor may he make such payment in honour of anyone.
(22 March 1989, memorandum from the Universal House of Justice to a department at the Bahá’í World Centre) [64]
Essentially, the Ḥuqúqu’lláh should be paid by a believer during the course of his life whenever his surplus property reaches the assessable level. A certain leeway is provided in the law, inasmuch as reference is made to the annual expenses which should be deducted before the liability to Ḥuqúqu’lláh is calculated. Ideally, when a Bahá’í dies, the only payment to Ḥuqúqu’lláh which should need to be provided for in his Will is such additional liability as may be found to exist when his affairs are reckoned up as at the date of his death.
The House of Justice hopes that as the believers acquaint themselves with the law of Ḥuqúqu’lláh and start to pay it, they will also learn not only how to calculate it during the course of their lives but will thereby be enabled to understand how to provide for the payment of the balance remaining at their deaths.
(1 October 1989, written on behalf of the Universal House of Justice to a Board of Trustees of Ḥuqúqu’lláh) [65]
The House of Justice does not envisage issuing any specific method of calculation for the use of the friends. They should be left free to work out their own methods on the basis of the texts and examples already before them.
(1 July 1991, written on behalf of the Universal House of Justice to the Office of the Treasurer of a National Spiritual Assembly) [66]
The Universal House of Justice has received your letter of 28 December 1991 in which you pose a question related to calculating the property on which you are due to pay Ḥuqúqu’lláh. The information provided by you is summarized as follows.
You have in your possession a collection of items in the nature of heirlooms, some of which are probably quite valuable, and which you call “The Family Museum”. This collection yields no income, and never has, apart from a few occasions on which you have put it on display to raise money for charity. You wish to know whether you should now have this collection valued so that you can include it in your property for the purposes of computing your Ḥuqúqu’lláh.
The House of Justice has asked us to say that it is not necessary to bring such a possession into account immediately. If it is sold, in whole or in part, then the proceeds become assessable to Ḥuqúqu’lláh.
(9 February 1992, written on behalf of the Universal House of Justice to an individual believer) [67]
The payment of Ḥuqúqu’lláh is a personal obligation on each Bahá’í, and it is for him to meet this obligation in accordance with his own conscience; it cannot be demanded from him by any of the institutions of the Faith. A part of this obligation is for a Bahá’í to make provision in his will for the payment of whatever remains of his debt to Ḥuqúqu’lláh at the end of his life. The Bahá’í law of intestacy, likewise, provides for the payment of such a balance of Ḥuqúqu’lláh before the distribution of the estate to the heirs.
The Law of Inheritance as revealed in the Kitáb-i-Aqdas, which is applicable when the deceased has left no will, is explicit in stating:
Division of the estate should take place only after the Ḥuqúqu’lláh hath been paid....
Likewise, in relation to the making of a Will, Bahá’u’lláh has stated:
A person hath full jurisdiction over his property. If he is able to discharge the Ḥuqúqu’lláh, and is free of debt, then all that is recorded in his will, and any declaration or avowal it containeth, shall be acceptable. God, verily, hath permitted him to deal with that which He hath bestowed upon him in whatever manner he may desire.
This makes it clear that the responsibility of a testator to pay his debts and his Ḥuqúqu’lláh have precedence over his freedom to leave his property in whatever other manner he wishes.
(30 April 1992, memorandum from the Universal House of Justice to a department at the Bahá’í World Centre) [68]
The question is whether the property on which a person is obliged to compute his Ḥuqúqu’lláh is all that he possesses at the date on which the Law becomes applicable to him, or only on such property as he amasses subsequent to that date.
Our conclusion is that the property which is assessable to Ḥuqúqu’lláh is all that a person possesses on the date that the Law becomes applicable to him. This does not mean, of course, that he must immediately pay the Ḥuqúqu’lláh that is due, since to do so might require him to dispose of many of his belongings and place him in a very difficult situation. But the principle of computation is clear, and the Ḥuqúqu’lláh due should ultimately be paid.
(4 May 1992, written on behalf of the Universal House of Justice to the Trustee of Ḥuqúqu’lláh, the Hand of the Cause of God ‘Alí-Muḥammad Varqá) [69]
You ask about the applicability of the law of Ḥuqúqu’lláh to the money that a believer spends on “travelling for the Faith, living a little more generously” and so forth. Our impression from answers given to other questions is that this is a matter for the conscience of the individual. There is, in fact, a vast range of expenditures which could, or could not, be included under the heading of normal annual expenses which are to be set against income before arriving at the sum assessable to Ḥuqúqu’lláh. In the specific case of contributions to the various funds of the Faith, the Universal House of Justice has already stated that it is for the individual to decide whether he will consider these as part of his normal expenditure or will pay them out of his savings which have been cleared.
(14 February 1993, memorandum from the Universal House of Justice to the Office of Ḥuqúqu’lláh in the Holy Land) [70]
The Office of Ḥuqúqu’lláh in the Holy Land referred to the Universal House of Justice the questions on the law of Ḥuqúqu’lláh attached to your letter of 21 April 1993, and we have been instructed to send you the following answers.
There are, indeed, differences among a person’s debts in relation to the calculation and payment of Ḥuqúqu’lláh. With regard to computation, debts are, naturally, to be offset against assets. With regard to priority of payment, one should take into account the terms of a loan. If a schedule of payments has been specified, and one will be able to meet them from anticipated income when they are due, one should, of course, pay one’s Ḥuqúqu’lláh in the meantime. If, however, one cannot meet the payment of both, the debt must take precedence.
The relative priority of the payment of Ḥuqúqu’lláh and of contributing to the funds of the Faith is made clear in section 1057 of the compilation on Ḥuqúqu’lláh. The House of Justice does not wish to go beyond this at the present time.
Freedom is left to each husband and wife to decide whether to comply with their obligations to Ḥuqúqu’lláh jointly or separately because the House of Justice does not wish to interfere with the right of each couple to decide how they wish to deal with their own finances. One couple may prefer to own their property jointly; another may prefer to keep their respective properties separate; or there may be various combinations of these arrangements.
(8 July 1993, written on behalf of the Universal House of Justice to an individual believer) [71]
Your letters of 24 and 25 May 1993 and the booklet you sent were received by the Office of Ḥuqúqu’lláh. The two questions you raised were referred to the Universal House of Justice, which has now instructed us to send you the following reply.
Funds being saved up for the purchase of a residence are not in themselves exempt from Ḥuqúqu’lláh. Thus, if the person were to die before purchasing a residence, these savings would be assessable to Ḥuqúq. However, … it is left to the individual, who is saving to buy a residence, to decide whether to pay Ḥuqúqu’lláh on the money as he saves it, and then count the exemption when the residence is actually purchased, or to postpone the inclusion of the savings in his calculation of Ḥuqúqu’lláh until after the residence is purchased, at which time, of course, the value of the residence becomes exempt.
…computations for Ḥuqúqu’lláh in practice should be made on the basis of the accumulation of savings, not just on each year separately. Only in this way can one take account of losses in one year which reduce one’s liability in the next, or compute the profit or loss on the sale of an investment which was purchased in an earlier year.
(8 October 1993, written on behalf of the Universal House of Justice to an individual believer) [72]
Your … question centers on the provision for Ḥuqúqu’lláh in Bahá’í wills. Your understanding that the obligation to pay Ḥuqúqu’lláh arises during one’s lifetime and is normally to be carried out with lifetime giving is correct, although at the same time it is true that there may be cases where a believer dies without having made provision in his or her will for payment of the unpaid portion of Ḥuqúqu’lláh, if any. The event of death does not remove from a believer the obligation to pay Ḥuqúqu’lláh. Whatever portion is due to be paid is therefore a debt due from the believer’s estate at the time of his or her death. The cost of the funeral and burial, the payment of the debts of the deceased, and the payment of whatever portion of Ḥuqúqu’lláh remains due are prior charges on the estate which must be met before arriving at the amount of the property which has to be divided in accordance with the provisions of the law of inheritance. Thus, whether or not a person makes a will or, having made a will, whether he or she makes provision in it for the payment of Ḥuqúqu’lláh, the Ḥuqúqu’lláh should be paid, like all debts, before the rest of the estate is divided.
In light of this, it is certainly advisable for a believer to make the necessary arrangements for payment of Ḥuqúqu’lláh prior to his or her death, in order to avoid complications or confusions which could arise. It should be noted that the question of a legal wording to include provision in a will for the payment of Ḥuqúqu’lláh after a believer has died is dependent upon so many factors, that it would be preferable to seek legal advice so that wording which is appropriate and in accordance with the laws governing inheritance can be used. Obviously, unless the believer leaves a clear accounting of his or her property and payment of Ḥuqúqu’lláh to date, if any, it will not be possible for anyone to calculate accurately what remains to be paid at the time of death. While the application of the principles involved in payment of Ḥuqúqu’lláh may well require subsidiary legislation by the House of Justice in the future, at the present time it falls to the executor or administrator of an estate to apply them to the extent possible, using his or her best judgment and taking into account the information available. Finally, while the payment of Ḥuqúqu’lláh is each individual’s own responsibility, a believer may be referred to the nearest Representative of the Trustee of Ḥuqúqu’lláh, who could advise him or her in the light of any specific circumstances.
(1 July 1996, written on behalf of the Universal House of Justice to an individual believer) [73]
In Bahá’í law each individual believer, whether man or woman, is responsible for paying Ḥuqúqu’lláh on the property he or she owns or acquires; this presumes the right of individual ownership of property. In the case of a married couple, however, the Universal House of Justice has indicated that they may choose to pay their Ḥuqúqu’lláh jointly, if they so wish, and there is no prohibition against joint ownership, whether by a couple or by two or more business partners. Each individual is under the obligation of making a will. In the Questions and Answers no. 78 we read that, in the case of intestacy, apart from used clothing, whatever there may be among the husband’s possessions, whether jewellery or otherwise, belongs to the husband, “except what is proven to have been gifts to the wife”. Similarly, in a letter written on behalf of the Guardian in Persian we find the following: “You have asked concerning the division of furniture and property, after the completion of the year of waiting.... The Guardian stated that whatever belonged to the wife and constituted her personal property remains hers and that no one has any right to interfere.”
It is clear, therefore, that the property of a husband and wife are regarded as separate except insofar as one makes gifts to the other or they agree to own all or part of the property jointly. In other words, it is for the husband and wife themselves to decide how their property is held. An inheritance or gift received by one spouse would remain the property of that individual unless he or she decides otherwise.
It is also possible for a husband and wife to enter into an agreement at the time of marriage, or later, concerning the apportionment of their property.
The status of the ownership of the property then affects what becomes of it in the case of divorce or the death of one of the parties.
This is a very brief summary of the situation. Undoubtedly in the years to come the Universal House of Justice will be called upon to decide on specific issues of detail as they arise. It must also be remembered that at the present time the implementation of Bahá’í law in such matters is dependent upon the provisions of the civil law, which takes precedence.
(15 October 1998, written on behalf of the Universal House of Justice to an individual believer) [74]
As to whether Ḥuqúqu’lláh is acceptable from Bahá’ís who have been deprived of their voting rights, the House of Justice has stated:
After considering precedents set by the beloved Guardian, we have come to the conclusion that Ḥuqúqu’lláh is not acceptable from such believers…. Any believer who is under the sanction of deprivation of administrative rights and who offers to pay Ḥuqúqu’lláh should simply be told that such a payment is not acceptable. If he remits a payment, it should be returned to him.
(12 September 2000, written on behalf of the Universal House of Justice to an individual believer) [75]
The Universal House of Justice has received your email letter dated 31 January 2002, inquiring if a company, owned only by a Bahá’í, may make contributions to the Fund and pay Ḥuqúqu’lláh.
The obligation to pay Ḥuqúqu’lláh rests on individual believers, not on corporate bodies, even if they are wholly owned by Bahá’ís. On the other hand, if the owners of a company, which is entirely Bahá’í-owned, wish their company to make a donation to Ḥuqúqu’lláh, such a contribution is acceptable. It does not, of course reduce the obligation of the individual believers concerned to pay their own Ḥuqúqu’lláh.
With regard to the Bahá’í Fund, it is entirely permissible for contributions to be made to the Fund from a business which is owned solely by Bahá’ís.
(12 February 2002, written on behalf of the Universal House of Justice to a National Spiritual Assembly) [76]
Your memorandum refers to us the question of a believer who sells his or her principal residence to move into a nursing home or a similar care facility. The inquiry is whether the difference between the sale price of the residence and the sum required to pay the nursing home fees should be subject to the Right of God.
We have decided that it should be left to the discretion of the individual concerned to determine the course of action to be followed, having regard for his own assessment of his personal circumstances and intentions, as well as his own understanding of the text.
(12 July 2004, memorandum from the Universal House of Justice to the Office of Ḥuqúqu’lláh in the Holy Land) [77]
…if one’s assets include property or shares in addition to cash, the individual might sustain financial loss or may face other difficulties in paying nineteen percent of the value of the non-cash assets before they are disposed of, and he may therefore prefer to pay the Ḥuqúqu’lláh once they are dispensed with. Any expenses that may be involved in disposing of one’s assets should be deducted before calculating the net value on which Ḥuqúqu’lláh is payable.
We also remind you that Ḥuqúqu’lláh is payable on all that a person possesses on the date that the Law becomes applicable to him. This does not mean, of course, that the Ḥuqúqu’lláh payment that is due must be made immediately, since to do so might require an individual to dispose of many of his belongings and could place him in a difficult situation. The principle of the computation, however, is clear, and the Ḥuqúqu’lláh due should ultimately be paid.
(10 May 2006, written on behalf of the Universal House of Justice to an individual believer, translated from the Persian) [78]
The basic principle is that when a believer passes away, his principal residence, as well as items such as necessary furnishings and tools of trade, remains exempt when computing how much, if any, Ḥuqúqu’lláh remains to be paid on his estate.
Subject to the terms of the will, a beneficiary may well receive some or all of these items. Whether or not he is required to pay Ḥuqúqu’lláh on these newly acquired assets will depend on the purpose for which he uses them. If they are used for purposes subject to exemption, such as his principal residence, necessary furnishings, or tools of trade, he would be exempt from paying Ḥuqúqu’lláh on them. However, if he uses them for other purposes, such as converting them to cash, the exemption would not apply.
(21 May 2006, written on behalf of the Universal House of Justice to an individual believer) [79]
When funds are offered by a believer in honour of another Bahá’í, the donor should be informed that it cannot be accepted as a Ḥuqúqu’lláh payment on behalf of the other believer. The donor can then be given the option of his providing these funds as a Ḥuqúqu’lláh payment on his own behalf or as a contribution to the Bahá’í International Fund in honour of the other individual or of having the funds returned to him.
(12 June 2006, memorandum from the Universal House of Justice to the Office of Ḥuqúqu’lláh in the Holy Land) [80]