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 188 Huqúqu’lláh (see note 125) (Q and 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 and A 80).