The Kitab-i-Aqdas (Laws) - Bahá'u'lláh
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Page 137 of  251

102. QUESTION: Concerning Huquq on real estate which yieldeth no profit.
ANSWER: The ordinance of God is that real estate which hath ceased to yield income, that is, from which no profit accrueth, is not liable to payment of Huquq. He, verily, is the Ruler, the Munificent. (137:2)

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