Concerning your question whether the heirs to whom the principal residence, furniture and clothing of the deceased are transferred by way of inheritance will be exempt from the payment of Huqúq or not, he said: Since the residence, furniture and the tools of trade have, in accordance with the explicit Text, been granted exemption from the Huqúq, therefore when the transfer of ownership takes place such possessions continue to be exempt.
- Shoghi Effendi (From a letter written on behalf of Shoghi Effendi, 29 September 1942 to the National Spiritual Assembly of Iran, translated from the Persian; The Compilation of Compilations, vol. I, Huququ’llah)
