In brief, after having deducted the yearly expenses, if
there is still any surplus left, then Huqúq will be applicable to this surplus
at the rate of 19% and no further payment of Huqúq will fall due on it. In the
following year however, after the annual expenses, if there is still an excess
of income over the expenditure of that second year, then Huqúq will be
applicable to the amount of the excess only.
- ‘Abdu'l-Bahá’ (From a Tablet; The Compilation of
Compilations, vol. I, Huququ’llah)
