…if one’s assets include property or shares in addition to cash, the individual might sustain financial loss or may face other difficulties in paying nineteen percent of the value of the non-cash assets before they are disposed of, and he may therefore prefer to pay the Huqúqu’lláh once they are dispensed with. Any expenses that may be involved in disposing of one’s assets should be deducted before calculating the net value on which Huqúqu’lláh is payable.

We also remind you that Huqúqu’lláh is payable on all that a person possesses on the date that the Law becomes applicable to him. This does not mean, of course, that the Huqúqu’lláh payment that is due must be made immediately, since to do so might require an individual to dispose of many of his belongings and could place him in a difficult situation. The principle of the computation, however, is clear, and the Huqúqu’lláh due should ultimately be paid.