March 19

The Primal Point hath said that they should pay Huqúqu’lláh on the value of whatsoever they possess, but notwithstanding, We have in this greatest Dispensation exempted the residence and household furnishings, that is, such furnishings as are needful. Thou hast asked which is to take precedence: the Huqúqu’lláh, the debts of the deceased, or the cost of burial. It is God’s command that the cost of burial take precedence, then payment of debts, then the Right of God. Verily He is the One Who will pay due recompense, the All-Rewarding, the All-Generous. If the property is not equal to the debts, the estate must be distributed in direct proportion to each debt. The settlement of debts is a most important command set forth in the Book. Well is it with him who ascendeth unto God, without any obligations to Huqúqu’lláh and to His servants. It is evident that the Huqúqu’lláh hath priority over all other liabilities; however, as a token of mercy, He Who is the Dawning-Place of Revelation hath commanded that which hath been revealed by His life-giving and omniscient Pen in this Tablet. 

- Baha’u’llah  (‘Additional Tablets and Extracts from Tablets Revealed by Bahá’u’lláh’; Baha’i Reference Library of the Baha’i World Center)