37. One must set aside maaser for any money he receives from a government, e.g., income support, unemployment, etc. If someone receives disability benefits but also has medical expenses for that disability, he can deduct his expenses from the benefits and give maaser from what is left (הגר''נ קרליץ, באורח צדקה פ''ט אות מ''א ).
38. Child benefits, maternity grant. Someone who receives child benefits from his country’s national insurance [e.g., Bituach Leumi] must take off maaser – since no one actually spends that money specifically on expenses associated with his children, it is considered general income (באורח צדקה פ''ט אות מ ').
39. Housing benefit. Some benevolent countries, e.g., England, grant stipends to people who cannot afford to pay rent by themselves. Since this money is given for a specific purpose, if someone utilizes it to help pay rent, he does not need to take off maaser from it, whether he gets the money himself or it is paid directly to his landlord (הגריש''א, באורח צדקה פ''ט אות ל''ד ).
40. However, some say that since the housing benefit money saves one from paying rent himself, he must take off maaser from it (הגרש''ז אוירבאך ). [As far as whether he needs to take off maaser based on the market rental rate for this apartment or on how much he would be willing to pay rent, see שו''ת חוקי חיים ח''א סי פ''ח ].
