The basic principle is that when a believer passes away, his principal residence, as well as items such as necessary furnishings and tools of trade, remains exempt when computing how much, if any, Huqúqu’lláh remains to be paid on his estate.

Subject to the terms of the will, a beneficiary may well receive some or all of these items. Whether or not he is required to pay Huqúqu’lláh on these newly acquired assets will depend on the purpose for which he uses them. If they are used for purposes subject to exemption, such as his principal residence, necessary furnishings, or tools of trade, he would be exempt from paying Huqúqu’lláh on them. However, if he uses them for other purposes, such as converting them to cash, the exemption would not apply.