Huqúqu'lláh, the Right of God, is a payment of nineteen percent on wealth remaining after necessary expenses have been met — a house, essential furnishings, tools of trade and living costs are all deducted first. It is paid once on a given amount rather than annually on the same capital, so it functions as a levy on accumulation rather than a recurring wealth tax. The distinctive feature is its administration: the amount is calculated by the individual entirely alone, paid confidentially to designated trustees, and no Spiritual Assembly may ask about it, audit it, mention it, or take it into account in any way. Bahá'u'lláh states that it must be offered with joy and that anything given grudgingly is not accepted. Institutions may educate about it but may not solicit from named individuals. The funds are administered by the Universal House of Justice for the faith's work and for the relief of the poor. As an entirely self-assessed, unenforced and unauditable religious obligation, it is close to unique.