It is clear from the Writings that a person is exempt from paying Huqúqu’lláh on his residence and such household and professional equipment as are needful. It is left to the discretion of the individual to decide which items are necessary and which are not. It is obvious that the friends should not spend lavishly on residences and furnishings and rationalize these expenditures in their desire to avoid payment of Huqúqu’lláh. No specific text has been found exempting capital used to earn income. The Universal House of Justice leaves such matters to the consciences of individual believers.