The Kitáb-i-Aqdas - The Most Holy Book
Index term: Charity
k16.
O Pen of the Most High! Say: O people of the world! We have enjoined upon you fasting during a brief period, and at its close have designated for you Naw-Rúz as a feast. Thus hath the Day-Star of Utterance shone forth above the horizon of the Book as decreed by Him Who is the Lord of the beginning and the end. Let the days in excess of the months be placed before the month of fasting. We have ordained that these, amid all nights and days, shall be the manifestations of the letter Há, and thus they have not been bounded by the limits of the year and its months. It behoveth the people of Bahá, throughout these days, to provide good cheer for themselves, their kindred and, beyond them, the poor and needy, and with joy and exultation to hail and glorify their Lord, to sing His praise and magnify His Name; and when they end -- these days of giving that precede the season of restraint -- let them enter upon the Fast. Thus hath it been ordained by Him Who is the Lord of all mankind. The traveller, the ailing, those who are with child or giving suck, are not bound by the Fast; they have been exempted by God as a token of His grace. He, verily, is the Almighty, the Most Generous.
k42.
Endowments dedicated to charity revert to God, the Revealer of Signs. None hath the right to dispose of them without leave from Him Who is the Dawning-place of Revelation. After Him, this authority shall pass to the Aghsán, and after them to the House of Justice -- should it be established in the world by then -- that they may use these endowments for the benefit of the Places which have been exalted in this Cause, and for whatsoever hath been enjoined upon them by Him Who is the God of might and power. Otherwise, the endowments shall revert to the people of Bahá who speak not except by His leave and judge not save in accordance with what God hath decreed in this Tablet -- lo, they are the champions of victory betwixt heaven and earth -- that they may use them in the manner that hath been laid down in the Book by God, the Mighty, the Bountiful.
n29.
these days of giving that precede the season of restraint
Bahá'u'lláh enjoined upon His followers to devote these days to feasting, rejoicing and charity. In a letter written on Shoghi Effendi's behalf it is explained that "the intercalary days are specially set aside for hospitality, the giving of gifts, etc.".
q69.
 
Question: May a person, in drawing up his will, assign some portion of his property -- beyond that which is devoted to payment of Huqúqu'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 Huqúqu'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.