Ḥuqúqu’lláh—The Right of God

Thou hast enquired about the Ḥuqúq. From one’s annual income, all expenses during the year are deductible, and on what is left 19% is payable to the Ḥuqúq. Thus, a person hath earned £1,000 income out of his business. After deducting his annual expenses of, say, £600, he would have a surplus of £400 on which Ḥuqúq is payable at the rate of 19%. This would amount to £76 to be offered for charitable purposes to the Ḥuqúq.

The Ḥuqúq is not levied on one’s entire possessions each year. A person’s wealth may be worth £100,000. How can he be expected to pay Ḥuqúq on this property every year? For instance, whatever income thou hast earned in a particular year, you should deduct from it your expenses during that year. The Ḥuqúq will then be payable on the remainder. Possessions on which Ḥuqúq was paid the previous year will be exempt from further payment.