As to the question raised by Mr. …, kindly inform him that in a letter
to an individual believer the beloved Guardian explained that
Ḥuqúqu’lláh is payable only once on a given property,
whether personal or real, but should this property pass from one person
to another, such as through inheritance, it becomes again subject to the
payment of Ḥuqúqu’lláh. This in effect means that
heirs receiving a share of their inheritance from an estate must pay
Ḥuqúqu’lláh, if the share they are receiving increases
their wealth to a level calling for the discharge of this sacred
obligation.
(1 June 1983, written on behalf of the Universal House of Justice to a National Spiritual Assembly)