The Kitáb-i-Aqdas - The Most Holy Book
Index term: funeral and burial expenses, 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.