Kitáb-i-Aqdas

Division of the estate should take place only after the Huqúqu'lláh hath been paid, any debts have been settled, the expenses of the funeral and burial defrayed   ¶28

Bahá'u'lláh specifies that the order of precedence for payment of these expenses is first the funeral and burial expenses, then the debts of the deceased, then the Huqúqu'lláh (see note 125) (Q and A 9). He also specifies that when applying the estate to these, payment must first be made out of the residue of the estate and then, if this is insufficient, out of the residence and personal clothing of the deceased (Q and A 80).