“Question: If a person hath, for example, a hundred túmáns, payeth the Ḥuqúq 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 Ḥuqúq is due—must such a person pay Ḥuqúq or not?

Answer: In such an event the Ḥuqúq is not payable.“

– Bahá’u’lláh, The Kitáb-i-Aqdas