[The numbers in parentheses refer to the paragraphs of the compilation on Huqúqu’lláh issued by the House of Justice.]
I. Preamble
Huqúqu’lláh (The Right of God) is a great law (7) and a sacred institution (72). Laid down in the Most Holy Book (Kitáb-i-Aqdas), it is one of the key instruments for constructing the foundation and supporting the structure of the World Order of Bahá’u’lláh. It has far-reaching ramifications that extend from promoting the welfare of the individual, to buttressing the authority and extending the activity of the Head of the Faith. In providing a regular and systematic source of revenue for the Central Institution of the Cause, Bahá’u’lláh has assured the means for the independence and decisive functioning of the World Center of His Faith.
By identifying this law as "The Right of God" Bahá’u’lláh has reemphasized the nature of the relationship between human beings and their Creator as a Covenant based on mutual assurances and obligations; and, by designating the Central Authority in the Cause, to which all must turn, as the recipient of this Right, He has created a direct and vital link between every individual believer and the Head of his Faith that is unique in the structure of His World Order. This law enables the friends to recognize the elevation of their economic activity to the level of divine acceptability, it is a means for the purification of their wealth and a magnet attracting divine blessings. The computation and the payment of Huqúqu’lláh, within the general guidelines set forth, are exclusively a matter of conscience between the individual and God (8, 104); demanding or soliciting the Huqúqu’lláh is prohibited (8, 9, 38, 71, 96, 104), only appeals, reminders and exhortations of a general nature, under the auspices of the institutions of the Faith, are permissible (38, 70, 99, 104, 107). That the observance and enforcement of this law, so crucial to the material well-being of the emerging Bahá’í commonwealth, should thus have been left entirely to the faith and conscience of the individual, gives substance to and sheds light on what the beloved Master calls the spiritual solution to economic problems. Indeed, the implications of the law of Huqúqu’lláh for the realization of a number of the principles of the Faith, such as the elimination of extremes of wealth and poverty, and a more equitable distribution of resources, will increasingly become manifest as the friends assume in ever greater measure the responsibility for observing it.
The fundamentals of the law of Huqúqu’lláh are promulgated in the Kitáb-i-Aqdas. Further elaborations of its features are to be found in other Writings of Bahá’u’lláh, in Tablets from ‘Abdu’l-Bahá and in letters from Shoghi Effendi and the Universal House of Justice, mostly in response to questions raised by the friends. All these major references have been compiled by the Research Department of the Universal House of Justice and separately published. A study of that compilation makes it clear that the application of the law has been progressive, and will continue to be so, as its ramifications and subsidiary rulings are elucidated.
The following is a preliminary attempt at codifying the information in the Writings on the subject of Huqúqu'lláh. It should be emphasized, however, that the friends should not attempt to read into it an element of rigidity or total comprehensiveness. The questions put to Bahá'u'lláh, the Master and Shoghi Effendi were from friends residing in places and times with infinitely simpler economic systems and relationships than those which obtain today. What can be learned from them are clear guiding principles whose application to changing and more complex conditions must be considered. The subject will undoubtedly occupy the Universal House of Justice in evolving legislation, as necessary, for a long time to come. As the Fourth Epoch of the Formative Age of our Faith unfolds before the eyes of an increasingly watchful humanity, the universal assumption of the obligation of Huqúqu’lláh by the friends will be a clear sign of attaining to a new level of spiritual maturity by the community of the Greatest Name throughout the world.
II. A Bounty Granted by God
God, while being wholly independent of all created things, has in His bounty given us this law (7, 10, 63), for the progress and promotion of the Cause depend on material means (1). Obedience to this law enables the believer to be firm and steadfast in the Covenant (63), provides a reward in every world of the worlds of God (7), and is a unique test of true faith (62).
The Huqúqu’lláh is to be offered joyfully and without hesitation (2, 9, 21.9 32). When the Huqúqu’lláh is offered in this spirit it will impart prosperity and protection to the friends, purify their worldly possessions (20, 31, 42, 46, 48, 100), and enable them and their offspring to benefit from the fruits of their endeavors (48).
III. Determining the Huqúqu’lláh
Everything that a believer possesses, with the exception of certain specific items, is subject once and only once to the payment of Huqúqu’lláh.
A. Exempt from assessment to Huqúqu’lláh are:
1. The residence and its needful furnishings (11).
2. The needful business and agricultural equipment which produce income for one’s subsistence (12, 67, 68).
B. Payment falls due:
1. Huqúqu’lláh is payable as soon as a person’s assessable possessions reach or exceed the value of 19 mithqáls of gold (18, 19, 30). [19 mithqáls equals approximately 2.2 troy ounces, or approximately 69.2 grams (87, 105, 110). At the present time—March 1987 — this is equivalent to some US$914.]
a. The amount to be paid is 19% of the value of the assessable property (10, 14).
b. The payment is due on whole units of 19 mithqáls of gold (15).
2. Huqúqu’lláh is payable on further units of 19 mithqáls of gold when subsequently acquired possessions, after the deduction of the annual expenses, raise the value of the assessable property sufficiently. Among the expenses to be deducted are:
a. The general expenses of living (65, 66, 69, 78).
b. Losses and expenses incurred on the sale of possessions (103).
c. Sums which are paid to the State, such as taxes and duties (78).
3. When a person receives a gift or bequest it is to be added to his possessions and augments the total value in the same way as does an excess of annual income over expenditure (111).
4. If a property increases in value, Huqúqu’lláh is not payable on that increase until it is realized, e.g. on the sale of the property.
5. If possessions decrease, such as through the expenses of a year exceeding the income received, Huqúqu’lláh falls due again only after the loss has been made good and the total value of one’s assessable possessions is augmented (15-19, 30, 65-68, 78, 108, ill).
6. The payment of debts takes precedence over the payment of Huqúqu/’lláh (22).
7. The payment of Huqúqu’lláh is dependent on the person’s financial ability to meet his obligations (24).
8. On the death of a believer, the completion of his payment of Huqúqu’lláh is accomplished in the following manner:
a. The first charge on the estate is the expense of burial (22).
b. Secondly, the debts of the deceased must be paid (13).
c. The Huqúqu’lláh still due on the property should then be paid. In establishing the value of the property on which Huqúq has not already been paid, the following are among the deductions to be made:
• expenses of burial (22),
• debts of the deceased (13),
• loss of value of the assets when realized (103) and
• expenses incurred in realizing the assets (103).
C. Further notes on determining Huqúqu’lláh:
1. It is left to the discretion of the individual believer to decide what is “needful” for himself and his family (104-6, 112).
2. Although references are made to annual payments of Huqúqu’lláh, the time and method of payment are left to the discretion of the individual believer. There is, therefore, no obligation to liquidate one’s assets in haste in order to fulfill one’s current obligations to Huqúq u’lláh (103).
3. Husband and wife are free to decide whether they want to honor their Huqúqu’lláh obligations jointly or individually (109, 110).
4. The account of Huqúqu’lláh should be kept separate from other contributions, inasmuch as the disposition of the funds of the Huqúqu’lláh is subject to decision by the Central Authority in the Cause to which all must turn, whereas the purposes of the contributions to other Funds may be determined by the donors themselves.
5. Payment of the Huqúqu’lláh has priority over making contributions to other Funds of the Faith (78, 79, 97, 100), as well as over the cost of pilgrimage (31). It is, however, left to the discretion of the believer whether or not he treats his contributions to the Fund as an expense when arriving at the value of the annual accretion to his property for the purpose of calculating the Huqúqu’lláh that he is due to pay (105).
IV. Applicability of the Law of Huqúqu’lláh
The teachings of Bahá’u’lláh can be enforced only gradually because the time must be ripe if the desired results are to be attained (84—86). Thus hitherto the Law of Huqúqu lláh has been applied only to the believers from Iran and other countries of the Middle East. The other believers have been encouraged to support their local and national funds in its place but, although the law is not yet binding on them, they are and have been free to offer the Huqúqu’lláh if they wish to do so (82, 93, 102, 103, 109, 110).
V. Payment of Huqúqu’lláh
The Huqúqu’lláh is normally paid to the Trustee of Huqúqu’lláh, his Deputies, or their appointed Representatives (35, 58). These persons issue receipts and forward the funds to the World Center (56).
VI. Management of the Huqúqu’lláh
Decisions on the necessary ordinances concerning Huqúqu’lláh (81, 100), as well as on its disposition, lie within the sole jurisdiction of the Central Authority in the Cause. The Huqúqu’lláh can be employed for charitable purposes (62, 65, 75), or for other purposes useful to the Cause of God (77, 78).
(Messages to the Universal House of Justice 1986-2001)
