Huququ'lláh is NOT to be paid to the UHJ
Bahá'u'lláh established in His Most Holy Book a very unique voluntary form of tax, a source of revenue, the great importance of which He adequately defines by giving it the exalted title of "The Right of God" (Huququ'lláh) but He never states to whom this revenue is payable, and in view of the fact that the revenues of the International House of Justice are clearly stipulated and this Huququ'lláh is not included among them, the question naturally occurs — what person or institution is to receive it? 'Abdu'l-Bahá's Will elucidates this riddle and fills in the conspicuous blank left by Bahá'u'lláh.
Twenty-Five Years of the Guardianship
by Ruhiyyih (Mary Maxwell) Khanum Wilmette: Bahá'í Publishing Committee, 1948