Huqúqu'lláh (Arabic: ﺣﻘﻮﻕ ﺍﻟﻠﻪ, "Right of God"), sometimes called the Law of Huqúq, is a socio-economic and spiritual law of the Kitáb-i-Aqdas. In its most basic form, it states that Bahá’ís should pay a 19% voluntary tax on any wealth in excess of what is necessary to live comfortably, after the remittance of any outstanding debt, to the Universal House of Justice. The payment of Huqúqu'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.
