…many details in the computation of Huqúqu’lláh have been left by Bahá’u’lláh to the judgement and conscience of the individual believer. For example, He exempts such household equipment and furnishings as are needful, but He leaves it to the individual to decide which items are necessary and which are not. Contributions to the funds of the Faith cannot be considered as part of one’s payment of Huqúqu’lláh; moreover, if one owes Huqúqu’lláh and cannot afford both to pay it and to make contributions to the Fund, the payment of Huqúqu’lláh should take priority over making contributions. But as to whether contributions to the Fund may be treated as expenses in calculating the amount of one’s assets on which Huqúqu’lláh is payable, this is left to the judgement of each individual in the light of his own circumstances.