The Kitáb-i-Aqdas - The Most Holy Book
Index term: Huqúqu'lláh, payment of, under Inheritance
k28.
Division of the estate should take place only after the Huqúqu'lláh hath been paid, any debts have been settled, the expenses of the funeral and burial defrayed, and such provision made that the deceased may be carried to his resting-place with dignity and honour. Thus hath it been ordained by Him Who is Lord of the beginning and the end.
n47.
Division of the estate should take place only after the Huqúqu'lláh hath been paid, any debts have been settled, the expenses of the funeral and burial defrayed
Bahá'u'lláh specifies that the order of precedence for payment of these expenses is first the funeral and burial expenses, then the debts of the deceased, then the Huqúqu'lláh (see note 125) (Q&A 9). He also specifies that when applying the estate to these, payment must first be made out of the residue of the estate and then, if this is insufficient, out of the residence and personal clothing of the deceased (Q&A 80).
q9.
 
Question: Which is to take precedence: the Huqúqu'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 Huqúqu'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.
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.
q80.
 
Question: If the deceased hath not settled his obligation to Huqúqu'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 Huqúq 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.