Regarding the Huqúqu’lláh … this is applied to one’s merchandise, property and income. After deducting the necessary expenses, whatever is left as profit, and is an addition to one’s capital, such a sum is subject to Huqúq. When one has paid Huqúq once on a particular sum, that sum is no longer subject to Huqúq, unless it should pass from one person to another. One’s residence and the household furnishings are exempt from Huqúq. Huqúqu’lláh is paid to the Centre of the Cause.