The first in the COVID-19: Recovering Rights series of issue briefs discusses how resources are critical to fund the policies, plans, and programs needed to protect our socioeconomic rights from the pandemic and build fairer and more resilient economies in the future. Governments' Obligation to Invest "Maximum Available Resources" in Human Rights" means governments must raise, allocate and spend money in a way that targets the inequalities amplified by the crisis and is tailored to people’s lived realities. In line with this obligation, we need a massive redistribution of resources—through sustainable borrowing, progressive taxation, and bold global action—to finance vital investments in universal health and social protection. This brief is part of a series highlighting how we can leverage the commitments governments have made to guarantee human rights to steer us towards a just recovery from the COVID-19 pandemic.