Our conclusion is that the property which is assessable to
Ḥuqúqu’lláh is all that a person possesses on the date
that the Law becomes applicable to him. This does not mean, of course,
that he must immediately pay the Ḥuqúqu’lláh that is
due, since to do so might require him to dispose of many of his
belongings and place him in a very difficult situation. But the
principle of computation is clear, and the Ḥuqúqu’lláh
due should ultimately be paid.
(4 May 1992, written on behalf of the Universal House of Justice to the Trustee of Ḥuqúqu’lláh, the Hand of the Cause of God ‘Alí-Muḥammad Varqá)