Essentially, the Ḥuqúqu’lláh should be paid by a
believer during the course of his life whenever his surplus property
reaches the assessable level. A certain leeway is provided in the law,
inasmuch as reference is made to the annual expenses which should be
deducted before the liability to Ḥuqúqu’lláh is
calculated. Ideally, when a Bahá’í dies, the only
payment to Ḥuqúqu’lláh which should need to be provided
for in his Will is such additional liability as may be found to exist
when his affairs are reckoned up as at the date of his death.