February 2

Huqúq is applied on everything one possesseth. However, if a person hath paid the Huqúq on a certain property, and the income from that property is equal to his needs, no Huqúq is payable by that person.

Huqúq is not payable on agricultural tools and equipment, and on animals used in ploughing the land, to the extent that these are necessary. 
- ‘Abdu’l-Baha  (From a Tablet; Compilation: 'Agriculture and Rural Life', prepared by the Research Department of the Universal House of Justice)