It is clear from the Writings that a person is exempt from paying
Ḥuqúqu’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 Ḥuqúqu’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.
(9 April 1980, written on behalf of the Universal House of Justice to an individual believer)