The Kitab-i-Aqdas (Laws) - Bahá'u'lláh
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Page 120 of  251

45. QUESTION: If, after payment of Huquq, this same sum of one hundred tumans is lost in its entirety, but subsequently regained through trade and business dealings, must Huquq be paid a second time or not?
ANSWER: In this event as well, payment of Huquq is not required. (120:4)

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