Glorified art Thou, O my compassionate Lord! I entreat Thee by the tumult of the ocean of Thy holy utterance, and by the manifold tokens of Thy supreme sovereignty, and the compelling evidences of Thy Divinity, and the hidden mysteries that lie concealed within Thy knowledge, to give me Thy grace to serve Thee and Thy chosen ones, and enable me to dutifully offer Thy Ḥuqúq which Thou hast ordained in Thy Book.

I am the one, O my Lord, who hath set his affections on Thy realm of glory, and hath clung tenaciously to the hem of Thy generosity. O Thou Who art the Lord of all being and the Ruler of the kingdom of names, I beseech Thee not to deny me the things Thou dost possess, nor to withhold from me that which Thou hast ordained for Thy chosen ones.

I implore Thee, O Lord of all names and Creator of the heavens, to assist me to be steadfast in Thy Cause, through Thy strengthening grace, in such wise that the vanities of the world may not suffer me to be shut out as by a veil, nor to be hindered by the violent commotions of the wicked-doers who have risen up to lead Thy people astray in Thy days. Destine for me then, O my heart’s Desire, the good of this world and the world to come. Verily Thou art powerful to do as Thou willest. No God is there but Thee, the Ever-Forgiving, the Most Generous.

Extracts from the Writings Of ‘Abdu’l-Bahá

— 22 —

O friends of ‘Abdu’l-Bahá! The Lord, as a sign of His infinite bounties, hath graciously favored His servants by providing for a fixed money offering (Ḥuqúq), to be dutifully presented unto Him, though He, the True One and His servants have been at all times independent of all created things, and God verily is the All-Possessing, exalted above the need of any gift from His creatures. This fixed money offering, however, causeth the people to become firm and steadfast and draweth Divine increase upon them.

(Will and Testament of ‘Abdu’l-Bahá (Wilmette: Bahá’í Publishing Trust, 1944, 1997 printing), p. 15)

— 23 —

As preordained by the Fountain-head of Creation, the temple of the world hath been fashioned after the image and likeness of the human body. In fact each mirroreth forth the image of the other, wert thou but to observe with discerning eyes. By this is meant that even as the human body in this world, which is outwardly composed of different limbs and organs, is in reality a closely integrated, coherent entity, similarly the structure of the physical world is like unto a single being whose limbs and members are inseparably linked together.

Were one to observe with an eye that discovereth the realities of all things, it would become clear that the greatest relationship that bindeth the world of being together lieth in the range of created things themselves, and that co-operation, mutual aid and reciprocity are essential characteristics in the unified body of the world of being, inasmuch as all created things are closely related together and each is influenced by the other or deriveth benefit therefrom, either directly or indirectly.

Consider for instance how one group of created things constituteth the vegetable kingdom, and another the animal kingdom. Each of these two maketh use of certain elements in the air on which its own life dependeth, while each increaseth the quantity of such elements as are essential for the life of the other. In other words, the growth and development of the vegetable world is impossible without the existence of the animal kingdom, and the maintenance of animal life is inconceivable without the co-operation of the vegetable kingdom. Of like kind are the relationships that exist among all created things. Hence it was stated that co-operation and reciprocity are essential properties which are inherent in the unified system of the world of existence, and without which the entire creation would be reduced to nothingness.

In surveying the vast range of creation thou shalt perceive that the higher a kingdom of created things is on the arc of ascent, the more conspicuous are the signs and evidences of the truth that co-operation and reciprocity at the level of a higher order are greater than those that exist at the level of a lower order. For example, the evident signs of this fundamental reality are more discernible in the vegetable kingdom than in the mineral, and still more manifest in the animal world than in the vegetable.

And thus when contemplating the human world thou beholdest this wondrous phenomenon shining resplendent from all sides with the utmost perfection, inasmuch as in this station acts of co-operation, mutual assistance and reciprocity are not confined to the body and to things that pertain to the material world, but for all conditions, whether physical or spiritual, such as those related to minds, thoughts, opinions, manners, customs, attitudes, understandings, feelings or other human susceptibilities. In all these thou shouldst find these binding relationships securely established. The more this interrelationship is strengthened and expanded, the more will human society advance in progress and prosperity. Indeed without these vital ties it would be wholly impossible for the world of humanity to attain true felicity and success.

Now consider, if among the people who are merely the manifestations of the world of being this significant matter is of such importance, how much greater must be the spirit of co-operation and mutual assistance among those who are the essences of the world of creation, who have sought the sheltering shadow of the heavenly Tree, and are favoured by the manifestations of divine grace; and how the evidences of this spirit should, through their earnest endeavour, their fellowship and concord, become manifest in every sphere of their inner and outer lives, in the realm of the spirit and divine mysteries and in all things related to this world and the next. Thus there can be no doubt that they must be willing even to offer up their lives for each other.

This is the basic principle on which the institution of Ḥuqúqu’lláh is established, inasmuch as its proceeds are dedicated to the furtherance of these ends. Otherwise the one true God hath ever been and will always be independent of all else beside Him. Even as He hath enabled all created things to partake of His boundless grace and loving-kindness, likewise is He able to bestow riches upon His loved ones out of the treasuries of His power. However, the wisdom of this command is that the act of giving is well-pleasing in the sight of God. Consider how well-pleasing must this mighty act be in His estimation that He hath ascribed it unto His Own Self. Rejoice ye then, O people of generosity!

We earnestly hope that in this Most Great Cycle the wondrous attributes of the All-Merciful may, through the infinite bounty and blessings of the King of Glory, find expression in the lives of the servants of God in such wise that the sweet savours thereof will shed fragrance upon all regions.

This matter needeth further details, but We have treated it in brief.

— 24 —

O my heavenly friends! It is certain and evident that the Incomparable One is always praised for His absolute wealth, distinguished for His all-embracing mercy, characterized by His eternal grace, and known for His gifts to the world of existence. Nonetheless, in accordance with His inscrutable wisdom and in order to apply a unique test to distinguish the friend from the stranger, He hath enjoined the Ḥuqúq upon His servants and made it obligatory.

Those who have observed this weighty ordinance have received heavenly blessings and in both worlds their faces have shone radiantly and their nostrils have been perfumed by the sweet savours of God’s tender mercy. One of the tokens of His consummate wisdom is that the payment of the Ḥuqúq will enable the donors to become firm and steadfast and will exert a great influence on their hearts and souls. Furthermore, the Ḥuqúq will be used for charitable purposes.

— 25 —

Render thou thanks unto God, for He hath graciously enabled thee to observe the injunction set forth in His Most Holy Book, inasmuch as thou hast arisen to fulfil the obligation of Ḥuqúq, and God hath accepted thy goodly deed.

Know thou, moreover, that those who faithfully serve the All-Merciful will be enriched by Him out of His heavenly treasury, and that the Ḥuqúq offering is but a test applied by Him unto His servants and maidservants. Thus every true and sincere believer will offer Ḥuqúq to be expended for the relief of the poor, the disabled, the needy, and the orphans, and for other vital needs of the Cause of God, even as Christ did establish a Fund for benevolent purposes.

Extract from a Letter Written on Behalf of Shoghi Effendi

— 26 —

Great is the recompense that God has ordained for the true and devoted souls, the pure and detached beings who have spontaneously bequeathed a portion of their earthly possessions to the Cause of God, either during their own lifetimes or through their wills, and have had the privilege and honour of discharging their obligations to Ḥuqúqu’lláh.

Give assurance on my behalf to the donors and to the survivors of those who have ascended unto God, affirming that these efforts and donations are bound to attract divine confirmations, heavenly blessings and incalculable favours, and to promote the manifold interests of the International Bahá’í Community. Well is it with them, inasmuch as God has enabled them to fulfil that which shall elevate their stations in this world and in the world to come.

(23 June 1945, to an individual believer, translated from the Persian)

Extracts from Letters Written by and on Behalf of the Universal House of Justice

— 27 —

Such an exceptional confluence of imminent achievements — the publication of the Kitáb-i-Aqdas, the progress of the building projects on Mount Carmel, the conclusion of the Six Year Plan, the inception of the Holy Year — animates the expectations of the Bahá’í world, sets the stage for mightier endeavours than have already been attempted, and points us all to the opening of a new phase of history. It seems fitting, then, that the sacred law which enables each one to express his or her personal sense of devotion to God in a profoundly private act of conscience that promotes the common good, which directly connects the individual believer with the Central Institution of the Faith, and which, above all, ensures to the obedient and the sincere the ineffable grace and abundant blessings of Providence, should, at this favourable juncture, be embraced by all who profess their belief in the Supreme Manifestation of God. With humility before our sovereign Lord, we now announce that as of Riḍván 1992, the beginning of the Holy Year, the Law of Ḥuqúqu’lláh, the Right of God, will become universally applicable. All are lovingly called to observe it.

(Riḍván 1991, written by the Universal House of Justice to the Bahá’ís of the world)

— 28 —

And now, amid the eager anticipations occasioned by the two major commemorative events and by the imminent publication of the Mother Book of the Bahá’í Revelation, the Law of Ḥuqúqu’lláh takes effect as part of the constant practice of the members of our entire world community. May the promised divine bounties associated with the activation of this holy law be showered upon the beloved of the Lord in every land.

(Riḍván 1992, written by the Universal House of Justice to the Bahá’ís of the world)

— 29 —

It is the ardent hope of the Universal House of Justice that the spirit of the Holy Year and the effect of obedience to the Law of Ḥuqúqu’lláh will produce a quickening of the believers’ awareness of the sacred character of the funds of the Faith and of the essential part they play in carrying out the purpose of Bahá’u’lláh’s Revelation.

(19 June 1992, written on behalf of the Universal House of Justice to a National Spiritual Assembly)

— 30 —

The institution of Ḥuqúqu’lláh will, during the course of this Dispensation, contribute to the spiritualization of humanity through the promotion of a new attitude to the acquisition and use of material resources. It will provide the material resources necessary for great collective enterprises designed to improve all aspects of life, and will be a powerful element in the growth of a world civilization.

(12 January 2003, written by the Universal House of Justice to the Deputies and Representatives of the institution of Ḥuqúqu’lláh)

— 31 —

As to your fear over money, the acquisition of wealth is not in itself a fearsome objective, it is a practical necessity. The problem with wealth arises from inappropriate attitudes toward possessing and using it. In this regard, you may find it helpful to read the Hidden Words (Persian) numbers 80, 81 and 82. As in so many other aspects of personal life, Bahá’u’lláh’s teachings provide a means for safeguarding us from the test of wealth by ordaining the law of Ḥuqúqu’lláh, providing the opportunity to contribute to the Bahá’í Funds, and encouraging philanthropic endeavors for the well-being of all.

(7 October 2005, written on behalf of the Universal House of Justice to an individual believer)

2. Application of the Law of Ḥuqúqu’lláh

Extracts from the Writings of Bahá’u’lláh

— 32 —

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.

— 33 —

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.

— 34 —

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)

— 35 —

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)

— 36 —

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)

— 37 —

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)

— 38 —

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)

— 39 —

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)

— 40 —

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)

— 41 —

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)

— 42 —

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)

— 43 —

The minimum amount subject to Ḥuqúqu’lláh is reached when one’s possessions are worth the number of Váḥid; 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.

— 44 —

It hath been decreed by God that a property which is not lucrative, that is, yieldeth no profit, is not subject to the payment of Ḥuqúq. Verily He is the Ordainer, the Bountiful.

Extracts from the Writings Of ‘Abdu’l-Bahá

— 45 —

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.

— 46 —

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.

— 47 —

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.

— 48 —

As to the way the Ḥuqúq must be paid: Having deducted the expenses incurred during the year, any excess of income derived from one’s property, profession or business is subject to the payment of Ḥuqúq.

Extracts from the Utterances Of ‘Abdu’l-Bahá

— 49 —

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)

Extracts from Letters Written by and on Behalf of Shoghi Effendi

— 50 —

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.