Concerning your question whether the heirs to whom the principal
residence, furniture and clothing of the deceased are transferred by way
of inheritance will be exempt from the payment of Ḥuqúq
or not, he said: Since the residence, furniture and the tools of trade
have, in accordance with the explicit Text, been granted exemption from
the Ḥuqúq, therefore when the transfer of ownership
takes place such possessions continue to be exempt.
(29 September 1942, written on behalf of Shoghi Effendi to the National Spiritual Assembly of Iran, translated from the Persian)