Ḥuqúqu'lláh (Arabic: ﺣﻘﻮﻕ ﺍﻟﻠﻪ, "Right of God") is a voluntary wealth tax paid by adherents of the Baháʼí Faith to support the work of the religion.
[4] It provides for the financial security of the community by funding promotional activities and the upkeep of properties, and it is a basis for a future welfare program.
[6] When copies were sent to Iran, they came with instructions that Huqúqu'lláh was not to be implemented, and it remained thus for about 5 years, during which time Baháʼu'lláh returned money to donors.
According to Baháʼí author Adib Taherzadeh,[7] During Baha'u'llah's Ministry the law of Huquq was applicable to only a very small number of Baha'is.
[8] 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.
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.
[11] After Shoghi Effendi died without appointing a successor, the custodial Hands of the Cause headed the Faith until the first election of the Universal House of Justice.