41. Bochurim. A bochur does not need to take off maaser from money his parents give him for food, clothes, tuition, and the like (שו''ת אג''מ יו''ד ח''ב סי' קיב ד''ה וגם יש טעם ). However, if his yeshiva provides everything and his parents give him allowance money to buy things beyond his needs, he must take maaser off that money (מילתא דשכיחא ח''ג סי' לב ).
42. Avreichim. If a couple receives a sum of money from their parents determined based on the expenses for their basic necessities, and none of it is left over at the end of the month, they do not need to take off maaser from it. This is because it was given for a specific purpose, i.e., their needs, and if they would take off maaser, they would be short on money for their basic necessities; their parents gave it to cover their costs, not to create more costs (מילתא דשכיחא שם ). If they would take off maaser, their parents would need to give more money, and then the maaser is falling on the parents – this is not within the minhag (כ''ק מרן גאב''ד ירושלים ).
43. However, if they get more than the costs of their basic needs, e.g., they have extra money at the end of the month to put into savings, they must take off maaser since the money was given to them plentifully, not just for their basic needs.
44. If an avreich gets a kollel stipend or tutors a bochur for pay, that money is like any income, and he must take off maaser unless he is in a difficult financial situation, in which case he is exempt from maaser altogether.
