Kitáb-i-Aqdas

Question: Which is to take precedence: the Huqúqu'lláh, the debts of the deceased or the cost of the funeral and burial?

Answer: The funeral and burial take precedence, then settlement of debts, then payment of Huqúqu'lláh. Should the property of the deceased prove insufficient to cover his debts, the remainder of his estate should be distributed among these debts in proportion to their size.