Moreover, although these insignificant amounts are not worthy of mention, they are well pleasing, since the donors offer them for the sake of God. If the offering be but a single grain it is regarded as the crowning glory of all the harvests of the world.

Bahá’u’lláh, The Compilation of Compilations vol. I, p. 490

Nothing that existeth in the world of being hath ever been or ever will be worthy of mention. However, if a person be graciously favoured to offer a penny-worth -- nay even less -- in the path of God, this would in His sight be preferable and superior to all the treasures of the earth. It is for this reason that the one true God -- exalted be His glory -- hath in all His heavenly Scriptures praised those who observe His precepts and bestow their wealth for His sake.

Bahá’u’lláh, Huqúqu’lláh, #1

Thou hast written that they have pledged themselves to observe maximum austerity in their lives with a view to forwarding the remainder of their income to His exalted presence. This matter was mentioned at His holy court. He said: Let them act with moderation and not impose hardship upon themselves. We would like them both to enjoy a life that is well-pleasing.

Bahá’u’lláh, Huqúqu’lláh, p. 20

All the friends of God ... should contribute to the extent possible, however modest their offering may be. God doth not burden a soul beyond its capacity . . . O Friends of God! Be ye assured that in place of these contributions, your agriculture, your industry, and your commerce will be blessed by manifold increases, with goodly gifts and bestowals. He who cometh with one goodly deed will receive a tenfold reward. There is no doubt that the living Lord will abundantly confirm those who expend their wealth in His path.

‘Abdu’l-Bahá, Bahá’í Prayers, p. 83

All donations and contributions should be offered to the Treasurer of the Assembly, for the express purpose of promoting the interests of the Cause, throughout that locality or country.

Shoghi Effendi, Bahá’í Administration, p. 41-42

Although at present you are unable to contribute financially as much as you did in former years you should not feel discouraged, much less disappointed. For the best way in which you can effectively support the Temple cause is not through material means but by the moral help which is your primary obligation to extend to those who are in charge of the building of that sacred and unique Edifice. It is devotion, sincerity and genuine enthusiasm which in the long run can ensure the completion of our beloved Temple. Material considerations, though essential, are not the most vital by any means. Had it been otherwise the Temple would have never reached the stage of progress which it has already so well attained.

Shoghi Effendi, The Compilation of Compilations vol. I, p. 537-538

Any Bahá’í can give to the Cause's Funds, adult or child. No statement is required on this subject. Bahá’í children have always given to the Cause, everywhere. Whatever situation may arise in a class which non-Bahá’í children attend is for the teacher of the class to solve. No ruling should be made to cover such things.

Shoghi Effendi, Lights of Guidance, p. 157

As the progress and extension of spiritual activities is dependent and conditioned upon material means, it is of absolute necessity that immediately after the establishment of local as well as national Spiritual Assemblies, a Bahá’í Fund be established, to be placed under the exclusive control of the Spiritual Assembly.

Shoghi Effendi, Bahá’í Administration, p. 41-42

Even though Shoghi Effendi would urge every believer to sacrifice as much as possible for the sake of contributing towards the fund of the National Assembly, yet he would discourage the friends to incur debts for that purpose. We are asked to give what we have, not what we do not possess, especially if such an act causes suffering to others.

Shoghi Effendi, Lights of Guidance, p. 250

Giving lavishly during days of plenty cannot be termed sacrifice. It applies only to our activities when depression and economic difficulties seem to block the way.

Shoghi Effendi, Extracts from the USBN

I cherish the hope that all the friends, realizing the necessity of this measure, will bestir themselves and contribute, however modestly at first, towards the speedy establishment and the increase of that Fund.

Shoghi Effendi, Bahá’í Administration, p. 41-42

In the first place every believer is free to follow the dictates of his own conscience as regards the manner in which to spend his own money. Secondly, we must always bear in mind that there are so few Bahá’ís in the world, relative to the world's population, and so many people in need, that even if all of us gave all we had, it would not alleviate more than an infinitesimal amount of suffering. This does not mean we must not help the needy, we should; but our contributions to the Faith are the surest way of lifting once and for all time the burden of hunger and misery from mankind, for it is only through the system of Bahá’u’lláh -- Divine in origin -- that the world can be gotten on its feet and want, fear, hunger, war, etc., be eliminated. Non- Bahá’ís cannot contribute to our work or do it for us; so really our first obligation is to support our own teaching work, as this will lead to the healing of the nations.

Shoghi Effendi, Lights of Guidance, p. 121-122

It is the sacred obligation of every conscientious and faithful servant of Bahá’u’lláh who desires to see His Cause advance, to contribute freely and generously for the increase of that Fund.

Shoghi Effendi, Bahá’í Administration, p. 41-42

Our contributions to the Faith are the surest way of lifting once and for all time the burden of hunger and misery from mankind, for it is only through the system of Bahá’u’lláh -- Divine in origin -- that the world can be gotten on its feet and want, fear, hunger, war, etc. be eliminated.

Shoghi Effendi, Bahá’í Funds: Contributions and Administration, p. 12

Regarding your questions: He does not feel that it is desirable to lay down any conditions for giving to the Bahá’í Fund. This is an entirely personal matter, and each believer must act according to his own judgement and the needs of the Faith. In times of crisis, whether in the affairs of the Cause or in one's own family, people naturally behave differently than under normal circumstances. But decisions in these matters must rest with each individual Bahá’í.

Shoghi Effendi, The Compilation of Compilations vol. I, p. 541-542

The members of the Spiritual Assembly will at their own discretion expend it to promote the Teaching Campaign, to help the needy, to establish educational Bahá’í institutions, to extend in every way possible their sphere of service.

Shoghi Effendi, Bahá’í Administration, p. 41-42

We must be like the fountain or spring that is continually emptying itself of all that it has and is continually being refilled from an invisible source. To be continually giving out for the good of our fellows undeterred by the fear of poverty and reliant on the unfailing bounty of the Source of all wealth and all good -- this is the secret of right living.

Shoghi Effendi, Bahá’í Funds: Contributions and Administration, p. 11

Beyond this there is, we believe, a worldwide need for appreciation of this basic principle of our Faith: that contributing to the Fund should constitute an integral part of the spiritual life of every Bahá’í and be regarded as the fulfillment of a fundamental spiritual obligation. In too many countries we have encountered a reluctance among the teachers of the Cause to include, in their presentation of the Teachings, support of the Fund as a natural part of Bahá’í life. In the Kitáb-i-Aqdas, Bahá’u’lláh more than once refers to the necessity for combining spiritual and material means in achieving the purposes of the Faith. Shoghi Effendi, for his part, referred to the Fund as the lifeblood of the Cause.

The Universal House of Justice, A Wider Horizon, Selected Letters, letter dated November 18, 1991 to the followers of Bahá’u’lláh in every land

Essential to this posture of giving is the appreciation of the fact that God’s mercy and his bounties are the ultimate source of wealth. He provides the means of existence and progress for us all, and then, out of His bounty, He bestows upon us the privilege of contributing to His Cause—the only effective instrument that can bring about the well-being of humanity Giving to the Funds of the Faith, therefore, is not only a matter of generosity, but also a spiritual bounty and a grave responsibility.

Universal House of Justice to all Counsellors, October 5 1992

It is improper for Bahá’ís to solicit funds from non-Bahá’ís in the name of the Faith for any purpose. If a non-Bahá’í insists on making a monetary contribution it may be accepted with the express understanding that it will be used only for charitable or philanthropic purposes, but such contributions should be discouraged, not encouraged.

Universal House of Justice, Lights of Guidance, p. 121

The community of the Most Great Name is in this day embarked upon the mightiest of undertakings, destined to give rise to the spiritualization of mankind and the transformation of human society. Its needs should not, and indeed will not, be met only by the contributions of believers resident in those countries now enjoying as relatively high standard of living; rather should every follower of Bahá’u’lláh undeterred by the meagerness of his material resources, resolve to offer his share for the work of the Faith. The unity of the believers, rich or poor alike, in their support of the Fund will be a source of spiritual confirmations far beyond our capacity to envisage.

The Universal House of Justice letter dated September 17th, 1992 to the Continental Boards of Counsellors

The fear of poverty should not deter them from sacrificing for the Fund, and that the assistance and bounty of the Source of all good and of all wealth are unfailing and assured.

Universal House of Justice, NSA USA - Developing Distinctive Bahá’í Communities

The third principle concerns contributions made to charity by Bahá’ís themselves . . . they must weigh their responsibilities very carefully and remember that . . . only the Bahá’ís can contribute towards the building of the Kingdom of God on earth. This, clearly, is a matter for wise moderation.

Universal House of Justice, Lights of Guidance, p. 121

There are mighty agencies in this world, governments, foundations, institutions of many kinds with tremendous financial resources which are working to improve the material lot of human beings. Anything we Bahá’ís could add to such resources in the way of special funds or contributions would be a negligible drop in the ocean. However, alone among men we have the divinely given remedy for the real ills of mankind; no one else is doing or can do this most important work, and if we divert our energy and our funds into fields in which others are already doing more than we can hope to do, we shall be delaying the diffusion of the Divine Message which is the most important task of all.

The Universal House of Justice, Messages 1963 to 1986, p. 283