26 Should the son of the deceased have passed away in the days of his father and have left children, they will inherit their father’s share, as prescribed in the Book of God. Divide ye their share amongst them with perfect justice. Thus have the billows of the Ocean of Utterance surged, casting forth the pearls of the laws decreed by the Lord of all mankind.

27 If the deceased should leave children who are under age, their share of the inheritance must be entrusted to a reliable individual, or to a company, that it may be invested on their behalf in trade and business until they come of age. The trustee should be assigned a due share of the profit that hath accrued to it from being thus employed.

28 Division of the estate should take place only after the Ḥuqúqu’lláh hath been paid, any debts have been settled, the expenses of the funeral and burial defrayed, and such provision made that the deceased may be carried to his resting-place with dignity and honour. Thus hath it been ordained by Him Who is Lord of the beginning and the end.

29 Say: This is that hidden knowledge which shall never change, since its beginning is with nine, the symbol that betokeneth the concealed and manifest, the inviolable and unapproachably exalted Name. As for what We have appropriated to the children, this is a bounty conferred on them by God, that they may render thanks unto their Lord, the Compassionate, the [pg 29]Merciful. These, verily, are the Laws of God; transgress them not at the prompting of your base and selfish desires. Observe ye the injunctions laid upon you by Him Who is the Dawning-place of Utterance. The sincere among His servants will regard the precepts set forth by God as the Water of Life to the followers of every faith, and the Lamp of wisdom and loving providence to all the denizens of earth and heaven.

30 The Lord hath ordained that in every city a House of Justice be established wherein shall gather counsellors to the number of Bahá, and should it exceed this number it doth not matter. They should consider themselves as entering the Court of the presence of God, the Exalted, the Most High, and as beholding Him Who is the Unseen. It behoveth them to be the trusted ones of the Merciful among men and to regard themselves as the guardians appointed of God for all that dwell on earth. It is incumbent upon them to take counsel together and to have regard for the interests of the servants of God, for His sake, even as they regard their own interests, and to choose that which is meet and seemly. Thus hath the Lord your God commanded you. Beware lest ye put away that which is clearly revealed in His Tablet. Fear God, O ye that perceive.

31 O people of the world! Build ye houses of worship throughout the lands in the name of Him Who is the Lord of all religions. Make them as perfect as is possible in the world of being, and adorn them with that which befitteth them, not with images and effigies. Then, with radiance and joy, celebrate therein the praise of your Lord, the Most Compassionate. Verily, by His [pg 30]remembrance the eye is cheered and the heart is filled with light.

32 The Lord hath ordained that those of you who are able shall make pilgrimage to the sacred House, and from this He hath exempted women as a mercy on His part. He, of a truth, is the All-Bountiful, the Most Generous.

33 O people of Bahá! It is incumbent upon each one of you to engage in some occupation—such as a craft, a trade or the like. We have exalted your engagement in such work to the rank of worship of the one true God. Reflect, O people, on the grace and blessings of your Lord, and yield Him thanks at eventide and dawn. Waste not your hours in idleness and sloth, but occupy yourselves with what will profit you and others. Thus hath it been decreed in this Tablet from whose horizon hath shone the day-star of wisdom and utterance. The most despised of men in the sight of God are they who sit and beg. Hold ye fast unto the cord of means and place your trust in God, the Provider of all means.

34 The kissing of hands hath been forbidden in the Book. This practice is prohibited by God, the Lord of glory and command. To none is it permitted to seek absolution from another soul; let repentance be between yourselves and God. He, verily, is the Pardoner, the Bounteous, the Gracious, the One Who absolveth the repentant.

35 O ye servants of the Merciful One! Arise to serve the Cause of God, in such wise that the cares and sorrows caused by them that have disbelieved in the Dayspring of the Signs of God may not afflict you. At [pg 31]the time when the Promise was fulfilled and the Promised One made manifest, differences have appeared amongst the kindreds of the earth and each people hath followed its own fancy and idle imaginings.