"Thou has enquired about the Huqúq. From one’s annual income, all expenses during the year are deductible, and on what is left 19% is payable to the Huqúq. Thus, a person hath earned 1,000 income out of his business. After deducting his annual expenses of say 600, he would have a surplus of 400 on which Huqúq is payable at the rate of 19%. This would amount to 76 to be offered for charitable purposes to the Huqúq.

The Huqúq is not levied on one’s entire possessions each year. A person’s wealth may be worth 100,000. How can he be expected to pay Huqúq on this property every year? For instance, whatever income thou hast earned in a particular year, you should deduct from it your expenses during that year. The Huqúq will then be payable on the remainder. Possessions on which Huqúq was paid the previous year will be exempt from further payment."