...Continued from previous week
1) Any money that one earns is subject to the obligation of Ma'aser. This includes monetary gifts, money that was found or any other money that is now lawfully yours.
According to many Poskim it is either mandatory or a very praiseworthy act to give Ma'aser from non-monetary gifts as well. (According to the Chazon Ish, doing so will save the giver from much harm).
The way to do this is to figure out how much the gift is worth (the lowest price possible to pay for this item on the open market), and then give 10% of that value to Tzedaka.
2) One who receives money from his/her parents or in-laws for living expenses must give Ma'aser from that money. (Psak of Rav Moshe Feinstein Zatzal and Rav Shlomo Zalmen Auerbach Zatzal. However, Rav Moshe writes that if the money is given to the Chasan (groom) for the express purpose that he may sit and learn calmly without worrying about providing for his wife, he is exempt from Ma'aser. See Igros Moshe Yoreh Deah Vol. 2 Siman 112)
A poor person that receives money from Tzedaka should give 10% of what he receives to another poor person. (According to the Peleh Yoetz, chapter on Ma'aser).
Others argue and maintain that he may not give money that was given to him for living expenses to Tzedaka (Psak of Rav Moshe Sternbuch Shlita quoted in Am HaTorah journal 1982 Mahadura 2:2)
3) If money was stolen from you, and you already gave up on ever getting it back, and then it was returned to you, it is considered a "new gain" and is subject to Ma'aser. (Sefer Chasidim 144)
The same applies to money that you lent to someone, and you gave up on ever getting it back. If you do indeed get it back you are required to give Ma'aser from it. (Shu"t Teshuva M'Ahava Vol. 1 Siman 87 and Sefer HafLa'ah Kesubos 50b)
4) If one inherits money, it is subject to Ma'aser, even if the one he inherited from was scrupulous to give Ma'aser and thus this money was already tithed, the inheritor is considered a new owner and must give Ma'aser again. (Elya Rabbah Siman 156, Shl"ah HaKadosh Siman 262)
Money won in a lottery or raffle is subject to Ma'aser. If the earnings are taxable, Ma'aser must only be given from the post-tax winnings. (Rav Moshe Feinstein Igros Moshe Orach Chaim Vol. 4 Siman 76:2)
Regarding if the raffle was bought initially with Ma'aser money (such as a Tzedakah auction or raffle) Rav Moshe Zatzal says that if one actually wins the raffle, he should give the amount that the ticket cost to Ma’aser, from non-Ma’aser money. For example if one spent $18 for a raffle ticket and he won $1,000, he should now give an $18 donation from his regular account to Ma’aser to offset the fact that he originally used maaser money to purchase the ticket
Rav Moshe adds that the winner should give the Ma’aser from his prize to the organization he won the money from. This is not mandatory Halacha per se, rather a proper thing to do as Hakoras Hatov. (See also Shu"t Teshuvos V'Hanhagos Vol. 3 Siman 289, Shu"t Shevet HaLeivi Vol. 9 Siman 200, Derech Emunah, Matnos Aniyim Perek 7; Biur Halachah dibur Hamaschil V'Echad and Shu"t Even Yisroel Vol. 8 Siman 64 for other opinions and information about this topic)
5) According to some Poskim, the only people that are exempt from Ma'aser are those individuals who don't have bread to eat and water to drink (See Shu"t Teshuvos V'HanHagos from Rav Moshe Sternbuch Shlita Vol. 1 Siman 560)
Other Poskim maintain that as long as someone is living financially strained, where he must rely on others to make ends meet, and doesn't live with any luxuries at all, he/she is exempt from the obligation of Ma'aser (See Shu"t Teshuvos V'Hanhagos ibid. and in Vol. 3 Siman 285)
According to everyone, one who is living meagerly may purchase home necessities such as refrigerator, washing machine, dryer. Oven, beds, dressers, tables and chairs etc. before starting to figure any earnings for Ma'aser. (See Shu"t Minchas Tzvi Siman 6)
6) One who receives Tzedaka is exempt from Ma'aser. If he does want to give Ma'aser anyhow, he should give it to the fund from where he received it.
7) The Halachos of Ma'aser Kesafim are equally applicable to men and women.(Psak of Rav Menashe Klein Zatzal. The Chazon Ish used to tell women and girls to give Ma'aser as well)
8) Ma'aser may be given with commodities as well as with money (e.g. You may give an organization a car worth the amount of money that you owe to Ma'aser etc.)
If a landlord has a tenant that is poor, he may give him a break in the rent and consider that loss as Ma'aser.
...To be continued next week B’Ezras Hashem
