This Law [Huqúqu'lláh] of the Aqdas stipulates that nineteen
per cent of one's capital is payable as Huqúqu'lláh when such capital has
reached an amount of at least "nineteen mithqáls in gold".... In
determining the amount a believer should pay, he should first deduct any debts and
expenses he may have, and pay nineteen per cent of the remainder of his capital
if it is equal to at least nineteen mithqáls of gold.
- The Universal House of
Justice (From a letter dated 21 January 1973; The Compilation of Compilations,
vol. I, Huququ’llah)