…many details in the computation of Ḥuqúqu’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 Ḥuqúqu’lláh; moreover, if one owes
Ḥuqúqu’lláh and cannot afford both to pay it and to
make contributions to the Fund, the payment of
Ḥuqúqu’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
Ḥuqúqu’lláh is payable, this is left to the judgement
of each individual in the light of his own circumstances.
(16 September 1979, written on behalf of the Universal House of Justice to an individual believer)