After the Kitáb-i-Aqdas had been revealed in response to the pleas of the friends, Bahá'u'lláh withheld it from publication for some time and even then, when a number of devoted Bahá'ís, having learned of the law, endeavoured to offer Huqúqu'lláh, the payment was not accepted. The Tablets of Bahá'u'lláh show His acute consciousness of the way in which material wealth has been permitted to degrade religion in the past, and He preferred the Faith to sacrifice all material benefits rather than soil to the slightest degree its dignity and purity. Herein is a lesson for all Bahá'í institutions for all time.
However, as the beloved Guardian explained, funds are the life-blood of the Cause. God Himself, as Bahá'u'lláh stated, has made achievement dependent on material means. Therefore, as the awareness of the friends grew, He permitted Huqúqu'lláh to be accepted, provided the donor made the offering willingly, with joy and awareness.
(From a document titled "The Development of the Institution of Huqúqu'lláh ", prepared by the Research Department at the Bahá'í World Centre and sent by the Universal House of Justice to all National Spiritual Assemblies on 25 March 1987. A revised version was subsequently prepared and sent to all NSAs on 31 July 2002)