The Kitab-i-Aqdas (Laws) - Bahá'u'lláh
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Page 132 of  251

88. QUESTION: What is the criterion for determining if one is a city-dweller or a village-dweller? If a city-dweller taketh up residence in a village, or a village-dweller in a city, intending to settle permanently, what ruling is applicable? Is the place of birth the deciding factor?
ANSWER: The criterion is permanent residence and, depending on where this is, the injunction in the Book must be observed accordingly. (132:3)

89. QUESTION: In the holy Tablets it hath been revealed that when someone acquireth the equivalent of nineteen mithqals of gold, he should pay the Right of God on that sum. Might it be explained how much of this nineteen should be paid?
ANSWER: Nineteen out of one hundred is established by the ordinance of God. Computation should be made on this basis. It may then be ascertained what amount is due on nineteen. (132:4)

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