The Kitáb-i-Aqdas - The Most Holy Book
Index term: Fund, Bahá’í­
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.
n161.
payment of Zakát
Zakát is referred to in the Qur’án as a regular charity binding upon Muslims. In due course the concept evolved into a form of alms-tax which imposed the obligation to give a fixed portion of certain categories of income, beyond specified limits, for the relief of the poor, for various charitable purposes, and to aid the Faith of God. The limit of exemption varied for different commodities, as did the percentage payable on the portion assessable.
Bahá’u’lláh states that the Bahá’í­ law of Zakát follows "what hath been revealed in the Qur’án" (Q&A 107). Since such issues as the limits for exemption, the categories of income concerned, the frequency of payments, and the scale of rates for the various categories of Zakát are not mentioned in the Qur’án, these matters will have to be set forth in the future by the Universal House of Justice. Shoghi Effendi has indicated that pending such legislation the believers should, according to their means and possibilities, make regular contributions to the Bahá’í­ <span class="highlight">Fund.
n169.
Gambling
The activities that are included in this prohibition have not been outlined in the Writings of Bahá’u’lláh. As both ‘Abdu’l-Bahá and Shoghi Effendi have indicated, it is left to the Universal House of Justice to specify the details of this prohibition. In response to questions about whether lotteries, betting on such things as horse races and football games, bingo, and the like, are included under the prohibition of gambling, the Universal House of Justice has indicated that this is a matter that will be considered in detail in the future. In the meantime, the Assemblies and individuals are counselled not to make an issue of these matters and to leave it to the conscience of the individual believers.
The House of Justice has ruled that it is not appropriate for funds for the Faith to be raised through lotteries, raffles, and games of chance.