August 22

Although we see no objection to a Deputy or a Representative of Huququ'llah becoming an executor of a will, this should not be for the purpose stated in the question. [1] It is important that the believer leave a clear accounting of his properties and his payments of Huququ’llah to date; and name in his will the beneficiary for receiving the Huququ'llah payments due from his estate. If these terms are clearly stated, then any executor is legally bound to discharge their provisions.

The Deputies and Representatives can well assist the friends in acquiring a deeper understanding of the spirit of the law, which calls for full payment of Huququ'llah on a regular basis during one's lifetime. If circumstances have been such that an individual has been unable to carry out this obligation, it is of vital importance that he or she leave behind sufficient information, based on which the executor of the will can easily compute his or her liability to Huququ'llah and dispose of it properly for the benefit of the Universal House of Justice.

In this regard we share with you the following statement which you may wish to provide to the believers for inclusion in their will:

Should it be determined by my executors, after all funeral and testamentary expenses have been discharged and all due debts have been paid, that a sum of money is due from my estate in accordance with the law of Huququ'llah, such an amount should be paid to "National Spiritual Assembly of the Baha’is of Canada" earmarked "Right of God" or "Huququ'llah". 
(Extracts from letters written on behalf of the Universal House of Justice - compiled by Board of Trustees of Huququ'llah in Canada in a letter dated 26 November 1996; printed in Baha’i Canada February/March 2009)
[1] The question raised was: “Could or should a Representative or Deputy Trustee be named executor of a will to ensure that the payment of outstanding Huququ’llah is properly discharged?”