The Kitáb-i-Aqdas - The Most Holy Book
Index term: Relief of poor or suffering
n53.
Build ye houses of worship throughout the lands
The Bahá’í­ House of Worship is dedicated to the praise of God. The House of Worship forms the central edifice of the Mashriqu'l-Adhkár (the Dawning-place of the Praise of God), a complex which, as it unfolds in the future, will comprise in addition to the House of Worship a number of dependencies dedicated to social, humanitarian, educational, and scientific pursuits. ‘Abdu’l-Bahá describes the Mashriqu'l-Adhkár as “one of the most vital institutions in the world”, and Shoghi Effendi indicates that it exemplifies in tangible form the integration of "Bahá’í­ worship and service". Anticipating the future development of this institution, Shoghi Effendi envisages that the House of Worship and its dependencies "shall afford relief to the suffering, sustenance to the poor, shelter to the wayfarer, solace to the bereaved, and education to the ignorant". In the future, Bahá’í­ Houses of Worship will be constructed in every town and village.
n161.
payment of Zakát
Zakát is referred to in the Qur’án as a regular charity binding upon Muslims. In due course the concept evolved into a form of alms-tax which imposed the obligation to give a fixed portion of certain categories of income, beyond specified limits, for the relief of the poor, for various charitable purposes, and to aid the Faith of God. The limit of exemption varied for different commodities, as did the percentage payable on the portion assessable.
Bahá’u’lláh states that the Bahá’í­ law of Zakát follows "what hath been revealed in the Qur’án" (Q&A 107). Since such issues as the limits for exemption, the categories of income concerned, the frequency of payments, and the scale of rates for the various categories of Zakát are not mentioned in the Qur’án, these matters will have to be set forth in the future by the Universal House of Justice. Shoghi Effendi has indicated that pending such legislation the believers should, according to their means and possibilities, make regular contributions to the Bahá’í­ Fund.