The Kitáb-i-Aqdas - The Most Holy Book
Index term: Expenses
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.
k69.
If the wife accompany her husband on a journey, and differences arise between them on the way, he is required to provide her with her expenses for one whole year, and either to return her whence she came or to entrust her, together with the necessaries for her journey, to a dependable person who is to escort her home. Thy Lord, verily, ordaineth as He pleaseth, by virtue of a sovereignty that overshadoweth the peoples of the earth.
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).
n125.
Should anyone acquire one hundred mithqáls of gold, nineteen mithqáls thereof are God’s and to be rendered unto Him
This verse establishes Huqúqu'lláh, the Right of God, the offering of a fixed portion of the value of the believer’s possessions. This offering was made to Bahá’u’lláh as the Manifestation of God and then, following His Ascension, to ‘Abdu’l-Bahá as the Centre of the Covenant. In His Will and Testament, ‘Abdu’l-Bahá provided that the Huqúqu'lláh was to be offered “through the Guardian of the Cause of God”. There now being no Guardian, it is offered through the Universal House of Justice as the Head of the Faith. This fund is used for the promotion of the Faith of God and its interests as well as for various philanthropic purposes. The offering of the Huqúqu'lláh is a spiritual obligation, the fulfilment of which has been left to the conscience of each Bahá’í­. While the community is reminded of the requirements of the law of Huqúq, no believer may be approached individually to pay it.
A number of items in Questions and Answers further elaborate this law. The payment of Huqúqu'lláh is based on the calculation of the value of the individual’s possessions. If a person has possessions equal in value to at least nineteen mithqáls of gold (Q&A 8), it is a spiritual obligation to pay nineteen percent of the total amount, once only, as Huqúqu'lláh (Q&A 89). Thereafter, whenever one’s income, after all expenses have been paid, increases the value of one’s possessions by the amount of at least nineteen mithqáls of gold, one is to pay nineteen percent of this increase, and so on for each further increase (Q&A 8, 90).
Certain categories of possessions, such as one’s residence, are exempt from the payment of Huqúqu'lláh (Q&A 8, 42, 95), and specific provisions are outlined to cover cases of financial loss (Q&A 44, 45), the failure of investments to yield a profit (Q&A 102) and for the payment of Huqúq in the event of the person’s death (Q&A 9, 69, 80). (In this latter case, see note 47.)
Extensive extracts from Tablets, Questions and Answers, and other Writings concerning the spiritual significance of Huqúqu'lláh and the details of its application have been published in a compilation entitled Huqúqu'lláh.
q47.
 
Question: Supposing that a man hath wed a certain woman believing her to be a virgin and he hath paid her the dowry, but at the time of consummation it becometh evident that she is not a virgin, are the expenses and the dowry to be repaid or not? And if the marriage had been made conditional upon virginity, doth the unfulfilled condition invalidate that which was conditioned upon it?
Answer: In such a case the expenses and the dowry may be refunded. The unfulfilled condition invalidateth that which is conditioned upon it. However, to conceal and forgive the matter will, in the sight of God, merit a bounteous reward.
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.