. O Land of Ta #91

"Ta" is the initial letter of Tihran, the capital of Iran. Baha'u'llah has
often chosen to represent certain place names by reference to their
initial letter. According to the abjad system of reckoning, the numerical
value of Ta is nine, which equals the numerical value of the name Baha.

123. within thee was born the Manifestation of His Glory #92

This is a reference to the birth of Baha'u'llah in Tihran on 12 November
1817.

124. O Land of K{~COMBINING MACRON BELOW~}h{~COMBINING MACRON BELOW~}a! #94

A reference to the Iranian province of K{~COMBINING MACRON BELOW~}h{~COMBINING MACRON BELOW~}urasan and neighbouring areas,
which include the city of Is{~COMBINING MACRON BELOW~}h{~COMBINING MACRON BELOW~}qabad (Ashkhabad).

125. Should anyone acquire one hundred mit{~COMBINING MACRON BELOW~}h{~COMBINING MACRON BELOW~}qals of gold, nineteen
mit{~COMBINING MACRON BELOW~}h{~COMBINING MACRON BELOW~}qals thereof are God's and to be rendered unto Him #97

This verse establishes Huququ'llah, the Right of God, the offering of a
fixed portion of the value of the believer's possessions. This offering
was made to Baha'u'llah as the Manifestation of God and then, following
His Ascension, to 'Abdu'l-Baha as the Centre of the Covenant. In His Will
and Testament, 'Abdu'l-Baha provided that the Huququ'llah was to be
offered "through the Guardian of the Cause of God". There now being no
Guardian, it is offered through the Universal House of Justice as the Head
of the Faith. This fund is used for the promotion of the Faith of God and
its interests as well as for various philanthropic purposes. The offering
of the Huququ'llah is a spiritual obligation, the fulfilment of which has
been left to the conscience of each Baha'i. While the community is
reminded of the requirements of the law of Huquq, no believer may be
approached individually to pay it.

A number of items in Questions and Answers further elaborate this law. The
payment of Huququ'llah is based on the calculation of the value of the
individual's possessions. If a person has possessions equal in value to at
least nineteen mit{~COMBINING MACRON BELOW~}h{~COMBINING MACRON BELOW~}qals of gold (Q and A 8), it is a spiritual
obligation to pay nineteen percent of the total amount, once only, as
Huququ'llah (Q and A 89). Thereafter, whenever one's income, after all
expenses have been paid, increases the value of one's possessions by the
a