Bahá’u’lláh specifies that the order of precedence for payment of these expenses is first the funeral and burial expenses, then the debts of the deceased, then the Ḥuqúqu’lláh (see note 125) (Q and A 9). He also specifies that when applying the estate to these, payment must first be made out of the residue of the estate and then, if this is insufficient, out of the residence and personal clothing of the deceased (Q and A 80). 48. This is that hidden knowledge which shall never change, since its beginning is with nine #29 In the Arabic Bayán the Báb described His inheritance law as being "in accordance with a hidden knowledge in the Book of God—a knowledge that shall never change or be replaced". He also stated that the numbers by which the division of the inheritance was expressed had been invested with a significance intended to aid in the recognition of Him Whom God will make manifest. The "nine" mentioned here is represented in the Arabic text by the letter "Tá", which is its equivalent in the abjad notation (see Glossary). It is the first element of the Báb’s division of inheritance, where He designates "nine parts" as the share of the children. The significance of nine lies in its being the numerical equivalent of the Greatest Name "Bahá", alluded to in the next part of this verse as "the concealed and manifest, the inviolable and unapproachably exalted Name". (See also note 33.) 49. The Lord hath ordained that in every city a House of Justice be established #30 The institution of the House of Justice consists of elected councils which operate at the local, national and international levels of society. Bahá’u’lláh ordains both the Universal House of Justice and the Local Houses of Justice in the Kitáb-i-Aqdas. ‘Abdu’l-Bahá, in His Will and Testament, provides for the Secondary (National or Regional) Houses of Justice and outlines the method to be pursued for the election of the Universal House of Justice. In the verse cited above, the reference is to the Local House of Justice, an institution which is to be elected in a locality whenever there are nine or more resident adult Bahá’ís. For this purpose, the definition of adult was temporarily fixed at the age of 21 years by the Guardian, who indicated it was open to change by the Universal House of Justice in the future. Local and Secondary Houses of Justice are, for the present, known as Local Spiritual Assemblies and National Spiritual Assemblies. Shoghi Effendi has indicated that this is a "temporary appellation" which,