Ḥuqúqu'lláh, sometimes called the Law of Ḥuqúq is a socio-economic and spiritual law of the Kitáb-i-Aqdas, a charter document of the Baháʼí Faith, written by Baháʼu'lláh. In its most basic form, it states that Baháʼís should make a 19% voluntary payment on any wealth in excess of what is necessary to live comfortably, after the remittance of any outstanding debt. The money is then disbursed to social and economic development projects, or similar philanthropic purposes.
Baháʼu'lláh wrote down the law of Ḥuqúqu'lláh in the Kitáb-i-Aqdas in 1873, but he did not accept any payments initially. In 1878 he appointed the first trustee of the Ḥuqúqu'lláh, who had the responsibility of receiving the Ḥuqúq from the Baháʼís in Iran. Later this was expanded to the Baháʼís of the Middle East. In 1985 information about the Ḥuqúq was distributed worldwide and in 1992 the law was made universally applicable. As the number of payments increased, deputies and representatives to receive the payments have been appointed. In 1991 the central office of Ḥuqúqu'lláh was established at the Baháʼí World Centre in Haifa, Israel.
Recipients
During the lifetime of Baháʼu'lláh, the offerings were made directly to him, and following his death, to ʻAbdu'l-Bahá. In his Will and Testament, ʻAbdu'l-Bahá provided that Ḥuqúqu'lláh be offered after him "through the Guardian of the Cause of God". Since the election of the Universal House of Justice, it is to this institution that payments are made.
Kitáb-i-Aqdas in English, Law of Ḥuqúqu'lláh universally applicable
Purpose
The Ḥuquq'ullah is not meant to be a donation, but is rather meant to be a claim by God for support of the interests of all people. It is partly used to equalize wealth across different parts of the world. The payment of the Ḥuquq'ullah is also meant to increase the spiritual link between the religion's central institutions and the individual. This offering is to be considered separate from giving to the various Baháʼí funds and takes precedence over them. Furthermore, the Ḥuquq'ullah should not be solicited by anyone, and no payments of it can be accepted unless the individual was doing so "with the utmost joy".
Calculation
The payment of Ḥuqúqu'lláh is based on the calculation of the value of the individual's possessions, which includes one's merchandise, property and income, after all necessary expenses have been paid. If a person has possessions or wealth in excess of what is necessary equal in value to at least nineteen mithqáls of gold it is a spiritual obligation to pay nineteen percent of the total amount, once only, as Ḥuqúqu'lláh. Thereafter, whenever an individual acquires more possessions or wealth from income by the amount of at least nineteen mithqáls of gold, one is to pay nineteen percent of this increase, and so on for each further increase. Certain categories of possessions are exempt from the payment of the Ḥuqúqu'lláh, such as one's residence, necessary household furnishings, business or professional equipment and furnishings, and others. Baháʼu'lláh has left it to the individual to decide which items are considered necessary and which are not. Specific provisions are outlined to cover cases of financial loss, the failure of investments to yield a profit and for the payment of the Ḥuqúqu'lláh in the event of the person's death.
