The laws of Maaser Kesafim (the Monetary Tithe)

Summary of the Tithing laws on Financial Income (Ma’asrot, Tzedakah, etc.)

How much should a person donate of their profits to Tzedakah (charity)?

The Shulchan Aruch (main book of halachic legislation) in Siman 259 contains the words of the Rambam (Maimonides), who writes:

• Anyone who has the means, should donate their wealth to the limit of being able to eradicate poverty among the needy population;
• If someone does not have this possibility (as is the reality among the absolute majority of people), but still have the possibility to donate, the ideal is to donate chomesh (20% of your profits).
• If you still don’t want (or can’t) donate 20%, donate 10% of your profits. This 10% is called “Ma’aser Kesafim” (the tithe of financial income).
• But les than that (les than 10%) is considered ayn ra’ah (a person who gives with a “bad will” or is “avaricious”).
• And even the poorest people, who cannot donate almost anything, should not fail to give at least a third of a shekel (a unit of measurement that is equivalent to approximately 16 Israeli Shekels, in March 2023) per year.

Events that generate the Ma’aser obligation

Our sages in the Sifrí (see appendix below) state that every type of financial gain generates a Ma’aser’s obligation, be it income from business or salary.

Gifts

It is also stated in the Sifrí that a person who has received a gift must give Ma’aser about it. The consensus is that this applies whether the gift is cash or a transfer to a current account. The recurring question is in relation to gifts that are objects that are not in cash and have low liquidity, from a table to real estate, whether the person has the obligation to check how much they cost and donate to tzedakah the equivalent of a tithe of the value? In the Responsa ‘Igrot Moshe’ it is stated that there is no need to separate Ma’aser in the aforementioned scenario and so is the custom.

In the Shut (Responsa) ‘Mevaseret Tsion’ adds that this leniency (that one does not need to take ma’aser from objects and properties that were received as a gift) has an exception: If the gift received was already intended to be purchased by the person who received it, Ma’aser’s obligation does not cease to exist, therefore being obliged to donate Ma’aser relative to the value of the object. However, in practice, this stringency is not usually taken.

We saw previously that a financial gain, even if it is a gift, entails Ma’aser’s obligation. The question that remains is what happens when this money is intended for some specific activity, for example, a father who gives his son money as a gift so that he can buy a table? (In other words: is this like any gift of money that needs to be taken out, or is it like a gift of an object that is exempt?)

In the responsa ‘Chikre Lev’ (authored by Rishon LeTsion HaGaon Rabbi Refael Yosef Hazan ZT”L), it is written that in this case it is obligatory to give Ma’aser. However, this opinion is contested, and the custom is to be lenient in this case.

Another question concerning the aforementioned leniency: does a newly married groom who received a sum of money from his father-in-law as a dowry to begin his married life need to separate Ma’aser? On the one hand, it was not specified exactly what you should buy with it (whether a table or food or anything else you need), but on the other hand it was said in general that the purpose of money is to start a life.

Opinions differ in this regard. The Taz (Rabbi David HaLevi Segal ZT”L), one of the most important commentators on Shulchan Aruch, says yes, other poskim (halachic authorities) disagree, because, as previously mentioned, the money was given conditional on a purpose, which is to start a life as a couple in which it is necessary to buy many things.

“Metsiah” – Objects found

Another question: should we separate Ma’aser from a found object? For instance: someone found a shiny coin on the street, and they have no way of knowing who the owner is (there is no sign on the object, etc.), or, for instance, in a scenario when one needs not to return it (for example when they are in a city inhabited by people who don’t return it, so the owner has already given up), what should I do?

The responsa Sheilat Ya’abetz writes that there is an obligation to donate Ma’aser of a find, even when it is an object and not money, because  it is regarded as a profit, and not as a gift. Therefore, he who found it must check the value of its price and consecrate Ma’aser. [To asess the price, one may want to consider the cheapest store].

Money that was recovered

A person lent money, and received it back after several years. There is no need to separate Ma’aser, as the Ma’aser of this money had already been consecrated before the loan was made. However, in Sefer Hahaaflah, it is stated that if the creditor of the loan had already forgotten or considered the money as lost, and received it back, this generates the obligation of Ma’aser, as in this case the loan is compared to a “find” (metsiá), i.e something new that arrived unexpectedly. However, most poskim (halachic authorities) are of the opinion that it is not customary to donate Ma’aser of money previously considered lost.

The same concerns an object that was stolen, and later recovered, even if the owner had already given up the money, if he recovered it in the end, the custom is that he does not need to give Maaser.

Heritage

Regarding inheritance: the Shelah HaKadosh (Rabbi Yshaiah HaLevi Horowitz ZT”L) opines that there is a need to give Maaser from inheritance, and this opinion is shared by subsequent poskim, this being the halacha today. Even if the deceased used to donate Maaser when alive, still, the inheritance is a triggering event for the Maaser obligation.

If the inheritance, in this case, is an apartment, there is no obligation to donate Maaser from the apartment itself while it has not been sold, but rather from the rental income, and in case of sale Maaser must be taken from the entire value of the apartment. (and not just the appreciation of it since its purchase).

Maaser in the busines world: Stocks, Bonds, loses, inflation, etc.

Different busineses owned by the same owner

Theoretically, there would be a basis within halacha to consider that a person who owns several busineses, such as a clothing store, and another appliance store, and also has a service firm, and also has investments in the stock market, and others different busineses – who could consider his person as one and make a general account of all profits (from all busineses) minus all loses, and thus arrive at the result of the value of Maaser’s obligation. However, in practice, halacha is not like that. In Shut Bêt Dino shel Shelomo (written by Rabbi Refael Shelomo Laniado ZT”L , from Aleppo) it is stated that each type of busines is independent of the others with regard to maasrot, that is, loses incurred in certain busineses cannot be deducted from the profit from other busineses for Maaser purposes. Maran Hachidá (Rabbi Chaim Yosef David Azulay ZT”L) brings this opinion, and follows it.

Therefore, if for example in the course of a year, in his clothing store the person earned 1000 dollars, and in his appliance store he lost 500 dollars, the person has to give 100 dollars and not 50. As fixed in halacha by Maran Hachidá.

[An exception would be a case where the two transactions were carried out in the same act, for example in a negotiation the person signed a contract in which he acquires gold and also silver, and then gold dropped in price and silver rose – in this case, profit and loss operations are “married”. But if they are separate busineses, there is no way to deduce].

How to calculate mobile value maaser

In relation to securities (shares, bonds, etc.).

Many times, shares rise, and the profit is not taken, that is, the open position on a given asset has not been closed yet, and the profit of the position continues to grow. In this case, there are three opinions:

1. It is only obligatory to take maaser when withdrawing the money (shut teshuvot vehanhagot).
2. One should take out maaser when selling the stock even if one had not withdrawn it, but rather bought others in its place (shut Avne Yashpe).
3. once a year, on a specific date (which the person can choose), Maaser of profits on the stock exchange (and different mobile values, as mentioned) must be donated, even if the profits have not been taken (closed open positions – shut Omek Hahalachá and others).

The Gaon Rabbi Shmuel Wozner ZTL (shut Shevet Halevy vol. 9) writes that even though we could rely on the first idea above, the most correct way to act is like the third idea, that is, to calculate once a year, even if one did not sell the shares. It should be noted that this situation (that the person keeps money invested in stocks or companies) can last for years, and theoretically, if Maaser’s obligation in these cases were not entailed, the person could accumilate millions without almost giving Maasrot. The way the business is done today, there are people who, even if they live a high standard level, do not have the need to withdraw from the bank even 0.0001% of the fortune they have invested, and this until they pass away. So, will they never give Maasrot? Where is the moral obligation to donate at least a tithe of what G‑d has given you with His mercy? Therefore, it is a consensus today that it is correct for a person to calculate their maaser (even for securities) once a year.

For example: a person bought a stock for $10; after a year, the stock rose to $13. He consecrates Maaser the $3, once he took the profit. The following year, the share price fell to $12. There is no Maaser. A year later, B”H, the stock jumped to $17. The investor will give Maaser from the point where he donated the previous Maaser, that is, $13 ($17-$13 = $4). The Maaser then falls on a profit of $4, and so on.

The same reasoning applies in relation to bonds and debentures, except that in the case of these types of investment, the account is divided in two: there is the interest that he receives for the loan, and from this interest, the person takes the maaser according to the profit which was taken (like any profit).

In the case that the value of bonds rises, the same rule applies as for shares, as explained above, that means, the investor has to check once a year to see how much it has risen (if it actually rose) and takes away maaser from the growth.

Maaser on company growth

Still following the reasoning mentioned about movable values: a more complex case is the value of a company (which is not  traded on the stock exchange, but its value is always calculated for the purposes of dividends and participation, etc.) where the value can rise a lot, while the stake that the person takes from the company is very small. If the worth of the company is reasonably stable and does not go “down and up”, but rather, rises steadly, in this case even the poskim who consider shares as something that has not yet been profited from (as it tends to go down), it is considered a tangible gain, in which it would be correct to take maaser even if the profit has not yet been taken from the firm (see Rabbi Chaim Kanievsky ZTL in his book Derech Emuná 9,5 Biur Halacha D”H Echad).

In practice, it seems that few people tend to do this, and many only get money from the dividend when withdrawing (or in the case of selling the company or part of it). They may rely on this opinion, nontheless as mentioned, it would be a more commendable and recommended conduct to make Maaser’s annual account based on the rise in the company’s value. [But even with this recommendation, if the company’s value has grown, and the owner (or partner) does not have the cash value to donate Maaser, he can feel comfortable to be lenient on this point, and give the Maaser at the moment of making the profit].

Real Estate

In the case of real estate, which have high added value and low liquidity.

Regarding the property where the person lives: even if the price goes up, the poskim agreed that it is not necesary to calculate it every year, and it is not necesary to take maaser (book Pesakim Utshuvot). But when the property is sold, the individual has to take account of the increase in its price for maaser purposes.

[Logically one whom receives rent, is considered to have profited, and therefore is obligated in Maaser].

Portfolio of securities

Returning to the subject of shares, and comparing with what was discussed about diversified businesses owned by the same owner: We mentioned above that in the case of different businesses (for example, owning a clothing store and another household appliance one), each business must be considered independent of the other with regard to Maassrot, so that the loss of one business cannot be deducted from the profit account of another business. What would this rule look like in the case of managing a portfolio of securities? Is each share considered a business in itself? The halacha in this case is that one may consider everything as a single business, as the stock business stance is to regard all these investments as a global tactic (and often even certain positions are opened in order to hedge others), and because if we take a look at each stock in itself, the maassrot calculation of these investments becomes too complex and impractical, so in this case we can rely on the idea that all of a person’s profits and losses are calculated together. In short, one should choose one date per year, and calculate the return on the entire portfolio for Maaser calculation purposes.

Inflation

Regarding inflation and monetary correction, most poskim believe that this should not be taken into consideration, as the value of Maaser itself is also eroded by inflation. Accounting, and not financial values must then be taken into account.

Deductions

Business expense deduction

Regarding costs and expenses in business: all poskim (halachic authorities) agree that business costs and expenses are deductible, and therefore, the calculation basis is not gros revenue, but profit itself. [Obviously, the deduction is not from the maaser itself, but from the value that is considered “profit”, and from this “profit” we take the tithe for tzedakah].

Personal expense deduction

There is an old discussion among the poskim regarding what can be deducted from the Maaser calculation: could the person’s personal and essential expenses, such as food and clothing, be deductible? Or just busines expenses?

In the shut Avkat Rochel authored by Maran the Bet Yosef (Rabbi Yosef Karo ZTL), it is stated that such expenses are deductible. This opinion is also shared by other poskim, for example, in the shut Shoel Venish’al, shut Toafot Reem, and others.

Theoretically, once this is Bet Yosef’s opinion, it should be the halacha for Sephardim. However, the great sage Maran HaChida (Rabbi Chaim Yosek David Azulay ZTL) opines that this is not the correct understanding, and that such expenses are not deductible. Maran Hachidá explains that although the shut Avkat Rochel in general is authored by Bet Yosef, the specific response mentioned above was mistakenly printed in the shut Avkat Rochel, and is not authored by Maran HaBet Yosef, but by another posek, Rabbi Matatiah Treivisch (this is clear from the fact that in the book Shiare Keneset Haguedola writes that he found a manuscript by Rabbi Matatiah Treivisch which contains exactly this responsa, word for word, before the Avkat Rochel was printed). Maran Hachidá further explains that there are incompatibilities within Rabbi Matatiah’s responsa, and that is not according to halacha.

Rabbi Rephael Shelomo Laniado ZT”L, in the shut Bêt Dino Shel Shelomo, further explains that, in fact, the responsa contained in the Avkat Rochel cited above was misinterpreted, as the intention was not to say that one can deduct personal expenses in account of the amount of profit, but rather, that a person who does not have sufficient funds for the minimum expenses of family support (food, clothing, etc.), will not have to pay maaser.

So what does halacha look like in practice? Maran the Gaon Rabenu Ovadia Yosef ZT”L, in the shut Yechavê Da’at, writes that personal expenses are not deductible from the value of the profit, as mentioned above in the name of Chidá. However, in specific situations in which there is a disagreement between the poskim as to whether, there would be an obligation to maaser, we could at least deduct personal expenses.

Deduction of “launching (starting phase)” expenses

Would the investment phase of a business also be considered an expense, even if it did not bear fruit at the beginning? For example, for three weeks a salesperson spent money on advertising, until at the end the customer arrived and saw the advertising only in the third week (that is, if a salesperson had placed the advertisement only in the past week, he would have sold the product anyway ). Would all these expenses be deductible, or only the expense that brought the profits?

There is a response from the book Chavot Yair on this subject, however the poskim discus how to interpret its conclusion. The Shut Shevut Yaakov opines that such expenses cannot be deducted. However, in the shut Bêt Dino shel Shelomo, the opinion is that such expenses can indeed be deducted, and this is the prevailing opinion in halacha.

Accidental Expense Deduction

Business loses incurred from material damage, such as fire in the stock warehouse, store robbery, etc. According to shut Chavot Yair, such loses can be deducted from profit for Maaser’s purposes. [However, if the insurance covers the expense, this is not a real los].

Taxes

The vast majority of poskim, such as Or Hachaim Hakadosh in his book Rishon Letsion, Maran Hachidá, Shevet HaLevi, and others – agree that taxes can be deducted from the amount considered “profit”, and therefore the basis of calculation for Maaser purposes is the profit after taxes have been collected. The shut Bêt Dino shel Shelomo disagrees, but his opinion is not shared by the majority of poskim.

Taxes not related to economic activity, such as Tax on Real Estate Property in which a person lives, are considered personal expenses (as well as food and clothing), which we have already mentioned cannot be deducted.

Various laws and customs regarding Maaser

• A person who has debts is not obliged to give Maaser. But if he wants to give it anyway, he is entitled to do so. That is, the person is not obliged to first pay his debts and only then give maaser, and on the other hand, he is also not obliged to pay maaser before paying the debts.
• A person going through financial difficulties, if he saves money in order to get his children married, he is entitled to use Maaser’s money on this expense. This is the opinion of Maran HaRav Ovadia Yosef ZT”L.
• From the moment a person has decided (as a final and firm conclusion), even in thought, to donate a sum to tzedakah (charity), according to the Shulchan Aruch he must be careful to consider this decision as a neder (promise), and not delay in fulfilling it.
• It is customary not to let Yom Kippur pas without paying off everything you owe from Maasrot.
• According to the Kabbalah, it is recommended to choose the 7th day of a Hebrew month (for example, Elul), to donate (or calculate) the Maaser. By the way: the date of death of Zevulun ben Yaakov, who supported his brother Isachar in the study of Torah, is the 7th of Tishrei (just before Yom Kippur).
• According to Arizal, one should strive to make the accounting of one’s maaser as accurate as posible, even when it comes to a person who gives enough tzedakah that certainly covers the obligation of the maaser. This is because according to the Kabbalah, there is an importance in making an account for Maaser purposes (but, of course, regardles of this accounting, he can give more than Maaser).
• We must also donate willingly, and the purer the donor’s intention, the more he will have Divine help so that the money from his donation is used in a good way.

Donate more than 20% to tzedakah

It is written in the Gemara in Ketubot, that a person should not give more than chomesh (20%) of his income to charity, so that this same person whose financial posibilities are limited, does not himself go through need and have to ask for tzedakah .

In the language of Rambam in his commentary on the mishnaiot, the restriction on donating more than chomesh is understood to be only a recommendation, but not a prohibition. However, the poskim consider this a restriction and not a mere recommendation.

Exceptions to the restriction on donating more than the chomesh:

1. Rich people can donate over 20%;

The conclusion of the majority of poskim (halachic authorities)[1]  this only refers to people who are not rich (because as mentioned in the gemará, the fear was that they would not have enough left over to support themselves).  But rich people can give more than 20% without any problem, because even if they give a large percentage, they will not become needy because of it.

What are people considered “rich” that could give over 20%? Nowadays, the socioeconomic level that is called “middle clas” is the equivalent of what was previously called “rich” (or even equivalent to the category “ashir muflag” – “very rich”) .

2. To support Torah study, more than 20% can be donated

Rabbi Betzalel Ashkenazi ZT”L in his work Shita Mekubetset on Masechet Ketubot, writes that even one who is not rich  is entitled to donate over 20% for the support of Torah students. This is how it was fixed in halacha by the Maran HaChidá, and by the “Chafets Chaim” in his work Ahavat Chesed, and others.

The reason for this exception, explains Rabbi Chaim Faladji ZT”L, is that whoever donates to support the Torah will certainly not become impoverished (on the contrary, he will have a lot of blesings), so there is no problem donating more than 20% since there is no risk of becoming destitute due to too much tzedakah for this cause.

Segulah for Busines Succes: Donate 50% to Tsedaká

As mentioned above, rich people (or even the middle clas of our times) can donate more than 20%. About this, Rav Hagaon Aharon Yehuda Leib Steinman ZT”L (one of the greatest sages of the last generation) said that whoever donates 50% of his income to Tsedakah, makes G-d a “partner” in his busines, and therefore will see enormous blesing and succes in his endeavors.

Order of priorities for which objectives Maaser should be given

A small introduction: The term “Tsedká” is any type of donation (to good causes) that a person gives, regardles of the mandatory 10%, while the term “Maaser” (“Maaser Kesafim”) is the donation of the obligatory 10%. Therefore, whoever made a profit, for example, a thousand dollars, and donated a hundred, and then donated another fifty: the “hundred” are considered “Maaser” (while also being called Tsedakah), and the fifty are considered “Tsedakah” (but not Maaser ).

The top priority: Talmidey Chachaim (Torah Sages) who are poor.

Talmidey Chachamim (wise Torah scholars – who are poor because they dedicate themselves full time to Torah).

The Chida, as well the Chafets Chaim in his book Ahavat Chesed, explained that this precedence over the donation of the “Tsedakah” is even much stronger in the case of the donation of the “Maaser”. The source that the mitzvah of giving Maaser from monetary gains (not just agricultural maaser) comes from the Midrash Tanchuma (see addendum at the end of this article), where it is written that the Maser is for Talmide Chachamim. In other words, there is no source that says that there is the concept of donating monetary Maaser to causes other than the support of Talmidey Chachamim. [Of course, it is “Tsedakah” to donate to other cases, such as for the support of the poor who are not Talmide Chachamim, construction of a Synagogue, construction of a Mikveh, etc., – but all of this is applicable to the mitzvah of “Tsedakah” , which theoretically would not be applicable to the “Maaser” obligation of money]. Therefore, the Chafets Chaim writes that the most correct thing is to give 10% in full to the support of wise Torah scholars, but whoever really wants to give part of their 10% to other cases (such as the examples above: common poor, Synagogue, Mikveh , etc.), may be lenient in doing so with a smaller ammount of his Maaser.

Summarizing the words of Chafets Chaim: At least 51% of a person’s 10% of profits must be donated to support Talmidê Chachamim. And the remaining 49% of your 10% can be donated to other different causes. But even this 49% is more correct to be donated to Talmidey Chachamim, and other causes must be supported through donations that are above 10%.

The priority among the Talmidey Chachamim themselves:

Maran HaChidá writes: the top priority for Maaser and Tsedakah are the Talmidey Chachamim of Eretz Israel; subsequently, the second priority is the Talmidey Chachamim of the city where the donor lives. And so write the other Sephardic poskim (halachic authorities) – as mentioned in another article.

It is noted that great Ashkenazim poskim [the Bait Chadash (the “Bach”) and the Sifte Cohen (the “Shach”)] write that the Talmide Chachamim of the city have priority, but in their time it had not yet been printed the book “Leket Yosher” (a disciple of the Terumat Hadeshen) which is from the period of the end of the Rishonim (sages of the Middle Ages and Renaisance), where it is clear that the Talmide Chachamim of Eretz Israel have priority even over the local Talmidey Chachamim , and we have a great rule (written by the Rema – the main posek of Ashkenazi custom) that when you find the words of one of the Rishonim on a certain subject, everything that the acharonim (sages after the Renaisance period) wrote is no longer valid. . Therefore, even for the Ashkenazim, halacha is that Torah scholars of the land of Israel have priority.

Another point to take into account regarding the priority among the Talmidey Chachamím is the level of wisdom of the Talmid Chacham. The Rambam, based on the Talmud Yerushalmi (Treaty of Horayot) and the, states that the priority among the Talmidey Chachamim (who live in the same place) varies according to the degree of erudition, that is, the greater the wisdom of Torah, the higher the precedence, and so also establishes the Shulchan Aruch.

The second priority: poor people in general

After the poor Talmidey Chachamim, the next to have priority are the other poor, that is, the poor who are not Torah scholars.

Among the poor, there are priorities:

• Cohen has priority over Levi, who in turn has priority over an Israelite.
• Regarding gender: women have priority over men.
• The poor who are related to the donor have priority over the other poor.
• A poor person from the donor’s city has priority over a poor person from another city.

Maaser’s Last Priority: General Jewish Causes

Even though it is a huge mitzvah to donate to causes such as building a mikveh, printing holy books, maintaining a synagogue, kiruv rechokim (bringing people closer to Judaism), and other causes – as far as Maaser is concerned, there are great halachic authorities (Rema and Taz) that do not allow using the maaser for these causes (because even though it is very important to donate to these causes, the authorities cited maintain that one should donate to these causes outside of the maaser account, since the maaser is exclusive to Talmidey Chachamim and/or poor). However, the Shach (Rabbi Shabetai HaCohen ZL) maintains that Maaser can be given even for general causes (which are optional mitzvot), such as lighting a candle in the synagogue, and not just for the support of the poor or Torah students. According to halacha, it is permisible to rely on this lenient opinion (within the 49% that can be given to causes that are not directly related to Talmidey Chachamim as mentioned above), as there are doubts whether the source of Maaser’s obligation is deoraita or not (as will be explained in the addendum). But, even if this leniency is allowed, it is still the last priority (as for the maaser).

However, according to all opinions, one cannot take money from Maaser for obligatory mitzvot to be performed by the giver, such as purchasing an Etrog, Tefillin, and so on. Therefore, a person who wants to fulfill the mitzvah (the positive precept) of having a sefer Torah of his own, cannot give it from the maaser, but if he just wants to donate a sefer Torah to the synagogue without doing the positive precept, he can take it from the maaser.

It is noted that the Maharik opines that the construction of a synagogue takes precedence even over charity for the poor, in a place where there is no synagogue.

For those who donate their maaser (or part of it) to various causes, some points to note:

• The “Pele Yoetz” writes that just as it is good to diversify in the mitzvot to be fulfilled, we should also diversify in the destination of the charity destined.
• In Midrash Vaykra Raba (Parashat Achare Mot), it is stated that at least once in his life, a Jew must donate to a mitzvah that lasts for generations (kevua ledorot), for example,  the construction of a synagogue. The book Lev Shomea adds that contributing to the publication of a new book is also considered a “kevuá ledorot” mitzvah.
• Also bringing other Jews closer to Judaism (kiruv) is very important, as it is written “kol Israel Arevim ze laze” (there is a spiritual responsibility of the Jew towards others; a Jew should not only care about being close to G-d , but also care that others are too).

What is considered a “poor” to whom we can give maaser?

The definition of a poor person, as stated in the Gemara and Shulchan Aruch, would be a person who does not have enough money to live for a whole year. However, it must be taken into account that at the time of the Gemara, unlike today, the salary was annual, not monthly, and therefore nowadays this definition does not apply, as because today a person who has enough money for eleven months is considered financially stable. .

Within this category, it is noted that according to halacha, it is not permitted to donate to a poor person who intentionally profanes Shabbat. But if the fact that he transgreses the Sabbath is due to the lack of having a religious Jewish education, it is not forbidden to donate to (but it is a much leser mitzvah than donating to a poor person who does so). However, if someone has received a Jewish religious education, and still intentionally profanes the Shabbat, there is no permision to help you, even if you are in great need (generally, there are very few people who fall into this clasification).

Note that the Gemara in Sanhedrin 92A advises against donating tzedakah to an “Am Haarets” (that is, if it is not Talmid Chacham, at least not a complete Am Haarets).

Does a poor person need to give maaser?

A person who lives on charity, or another who cannot afford his needs during a month, does not need to give Maaser, according to halacha , but the custom is still to give Maaser to have a blesing in their endeavors.

Addendum – Sources of the mitzvah of Maser Kesafim:

The Torah (parashat Ree) brings the mitzvah of Maaser (tithe) of agricultural production. Where do we learn Maaser Kesafim (Tithe on Financial Income) from?

The Tosafot in the name of the Sifri (the Sifrí is a book from the time of the mishnayot, which still exists today, but specifically this excerpt in the Sifrí was lost and we no longer have it today) in which our sages learn maaser kesafim from the Torah verse that talks about tithe of field production:

עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כׇּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַ שָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃

Translation: “You will certainly set aside a tithe of all the produce of your seeds that the field produces from year to year.”

The term “את כל” (“all”), say our sages in Sifrí, comes to teach us that Maaser’s obligation is not only about what the person acquires through agricultural activity, but also applies to any type of profit, included profit from any economic activity (trade, investments, etc.).

Another source: In the verse above the term “separate the tithe” appears repetitively (“Aser Teaser”), and the Gemara (Shabbat Treatise 119A) brings the derashá that the Torah alludes to here as if saying: “Aser – Titasher” (Aser Bishvil SheTitasher) that is: “tithe Maaser so that you may become rich”, and also “Aser Shelo Techaser” (“tithe Maaser so that you lack nothing”). Our sages in Midrash Tanchuma learn from this that the tithe also applies to monetary profits, so that the person becomes rich and does not lack anything in the monetary sense, and adds this Midrash that from here we learn that the monetary Maaser must be tithed to be given to the Amalê HaTora (for those who are constantly occupied with the study of Torah).

Another source in which we find the idea of monetary Maser is found in Parshá Lech Lechá (Bereshit 14:20), where the patriarch Avraham gave Maaser of all (non-agricultural) spoils to Malki Tsedek, who was none other than Shem, son of Noach, who ran a Yeshiva (the yeshiva of Shem and Ever). But if it were only from this source we still cannot conclude an absolute obligation from this; it can be said that Avraham did it out of piety (Midat Chasidut).

In the continuation, the divergence will be brought up as to whether what was learned from the verses above, whether it is really Deoraita or not.

Maaser Kesafim in Jewish legislation, and the importance

The Rishonim also bear the mitzvah of tithing Maaser Kesafim (monetary tithe), and stres its importance. Rabenu Yona writes in Sefer Hayr’a (book of the  G-d fearing) that no matter how the profit was earned, whether through busines, through profesional occupation, finding a precious stone, or even receiving a gift, profit itself constitutes a generating fact that entails the obligation to separate Maaser, adding that there are no limits to the spiritual value of this mitzvah.

Also in the Shulchan Aruch (Y.D. 117 and 247 and 249 and 259) the mitzvah of Maaser Kesafim is mentioned, as well as in Kabbalist books (such as the Arizal Hakadosh). The great Kabbalist Rabbi Shimshon Ostropoli, in his comments on Sefer HaKanê, describes that the Maaser has the power to drive away all Klipot (spiritual impurities), and says that it is imposible to describe in words the greatnes and importance of this mitzvah.

The obligation to give Maaser Kesafim: Deoraita or Derabanan?

Some of our sages defined the obligation of Maaser as “Deoraita” (from the Torah), based on verses brought above. However, the majority of Rishonim opine that the verses are just an asmachta (implicit allusion in the Torah to support rabbinic decrees), and therefore, the obligation is derived from Rabbinic Decree (Derabanan).

The Maharam of Rothenburg has a third opinion, writing that tithing Maaser Kesafim has its origins in “custom” (minhag), but he emphasizes that this is a custom that everyone uses (“Col Benê Hagolá”) and that it is a custom so strong that it is considered that the poor have already acquired property rights over people’s monetary tithe (even before it is given). This opinion is apparently also shared by the Ramban (Nachmanides) and the Rosh (Rabenu Asher – brought in by his son Rabenu Yehuda).

The Bet Yosef (Maran Rabbi Yosef Karo ZTL – the great posek of the Sephardim, author of the Shulchan Aruch) opines that Maaser is an obligation, and not just a mere custom, whose source is in the Talmud Yerushalmi. However, there is no proof within the words of the Bet Yosef that the obligation is Deoraita, it may be an obligation decreed by our Sages (Derabanan).

The Sefer Chasidim (written in the time of the Rishonim) relates Maaser Kesafim with the verse in Malachi (Malachi):

  “הָבִיאוּ אֶת כָּל הַמַּעֲשֵׂר אֶל בֵּית הָאוֹצָר, וִיהִי טֶרֶף בְּ בֵיתִי; וּבְחָנוּנִי נָא בָּזֹאת, אָמַר ה’ צְבָאוֹת, אִם לֹא אֶפְתַּח לָכֶם אֵת אֲרֻבּוֹת הַשָּׁמַיִם, וַהֲרִיקֹתִי לָכֶם בְּרָכָה עַד בְּלִי ד ָי!”

Maran Hachidah (Rabbi Chaim Yosef David Azulay ZT”L), in his commentary on the Sefer Chasidim, learns from the Sefer Chasidim that the obligation of Maaser Kesafim is Deoraita. Because the prophet Malachi did not reveal in this verse that there is an obligation to maaser, the prophet relies on a fact that we already know from the Torah, that there is Maaser (Maaser Kesafim according to the Sefer Chasidim), and about this the prophet only added a detail (he came to add that in Maaser’s mitzvah there is the posibility of testing G-d, that is, the person can donate the tithe to see how this brings him Divine blesings).

Also the shut (responsa) Chatam Sofer in Siman 232, based on the Maharil (one of the rishonim), maintains that it is a Deoraita (of the Torah) obligation.

We therefore have three clasification opinions of the mitzvah of Maaser Kesafim:

• The first, which maintains that it is an obligation of the Torah (deoraita);
• The second, which maintains that it is an obligation derived from a decree of our sages (derabanan);
• And the third, which maintains that it is a custom.

According to the opinions that it is minhag, does this mean that it is not an obligation?

Often, people try to exempt themselves from their obligations, trying to follow the most lenient opinion. The fact that Maaser Kesafim’s obligation, according to some opinions, is a custom, does not in itself entail the non-existence or extinction of the obligation. An example of this is the night prayer (Arvit) whose source is custom, but because this custom was received by the entire people of Israel, it ended up becoming an obligation. Another example: kitniot (legumes) for Ashkenazim. Although the obligation originates from a custom, the fact that it was received and accepted by several Ashkenaziot congregations transformed it into an obligation (for Ashkenazim).

In short, the practical importance of the source is not the existence of the obligation itself, because the obligation exists anyway. The importance of the source, whether it is Deoraita or not, etc., is for example in the case of disagreements between the poskim whether certain situations create the obligation to tithe maaser or not. In cases like these, then, a more lenient opinion can be adopted, based on the poskim that support Maaser Kesafim’s obligation arising from custom.

We should also highlight the following points. Even when there is an obligation, it is natural for a person to try to look for “loopholes” in order to avoid it. There is a moral aspect to Maaser Kesafim’s obligation – to “return” a little of everything that G-d has given us with His kindnes, that is, a matter of Hakarat HaTov (not being ungrateful) before the One who sustains all the Universe.

A second important point, as highlighted previously, consists of the idea that donating Maaser is good advice from our sages in the Gemara in the Shabbat treatise: עשר בשביל שתתעשר (“tithe Maaser so that you may become rich”), as well as another derasha: עשר כדי שלא תחסר (“tithe Maaser so that you lack nothing”).

The Gemara in the Treatise of Ketubot 66:2 tells the story of Rabbi Yochanan ben Zakai, who, upon leaving Jerusalem with his disciples after the destruction of the Temple, came acros a young woman looking for food among animal excrement. It was none other than the daughter of Nakdimon Ben Gurion, whose father, who had so much wealth, was one of those who supported the city of Jerusalem during the siege carried out by the Romans. When asked how she got into that situation, she replied that her father, as well as her father-in-law, who was also rich, had lost all their asets because they had not given charity according to their means, because despite having given a lot of tzedakah, they could have done much more for poor people. We see that regardles of whether it is an obligation or not, it is very advisable to give at least Maaser.

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[1] for example Sheilat Yaabetz, shut Teshuva MeAhava, Shevile David, Torat Chachamim, Shevet Halevi, Minchat Yitzchak, Veshav Verafê, and others (based on the language of the Rambam and the Shulachan Aruch – as Chochmat Adam writes)