Question: The ordinance of Ḥuqúqu’lláh is
revealed in the Kitáb-i-Aqdas. Is the residence, with
the accompanying fixtures and necessary furnishings, included in the
property on which Ḥuqúq is payable, or is it otherwise?
Answer: In the laws revealed in Persian We have ordained that
in this Most Mighty Dispensation the residence and the household
furnishings are exempt—that is, such furnishings as are necessary.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 42)