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

44. QUESTION: If a person hath, for example, a hundred tumans, payeth the Huquq on this sum, loseth half the sum in unsuccessful transactions and then, through trading, the amount in hand is raised again to the sum on which Huquq is due--must such a person pay Huquq or not?
ANSWER: In such an event the Huquq is not payable. (120:3)

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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