No matter how devoted and fine the love may be between people of the same sex, to let it find expression in sexual acts is wrong. To say that it is ideal is no excuse. Immorality of every sort is really forbidden by Bahá'u'lláh, and homosexual relationships He looks upon as such, besides being against nature.
To be afflicted this way is a great burden to a conscientious soul. But through the advice and help of doctors, through a strong and determined effort, and through prayer, a soul can overcome this handicap.
God judges each soul on its own merits. The Guardian cannot tell you what the attitude of God would be towards a person who lives a good life in most ways, but not in this way. All he can tell you is that it is forbidden by Bahá'u'lláh, and that one so afflicted should struggle and struggle again to overcome it. We must be hopeful of God's mercy but not impose upon it. (From a letter dated 26 March 1950 written on behalf of Shoghi Effendi, compilation ‘Homosexuality’, prepared by the Research Department of the Universal House of Justice)