Halachos of Maaser Kesofim Tithing
Halacha Weekly | January 17, 2025
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Halachos of Maaser Kesofim Tithing

Halacha Weekly | June 27, 2025

NEW TOPIC: HALACHOS OF MA’SER KESOFIM – TITHING

When Reading in Shul, DO NOT Read During Davening or Krias HaTorah

1) The Torah commands us to give Ma'aser from our animals and our grain etc. The Torah does not, however, directly command us to give Ma'aser from our income (money), and therefore it is a subject of debate if indeed such an obligation even exists.

There are opinions among the Rishonim that "Ma'aser Kesofim- tithing of money" is a biblical obligation. (Tosefos Taanis 9b, Ohr Zarua, Tashbatz and others. See Da'as Zekainin L'Baalei HaTosefos Breishis 28:22 that Yaakov Avinu instituted the tithing of money.)

Others, however, maintain that it is a Rabbinic obligation. (MaHaril Siman 54, Rambam according to the interpretation of Shu"t Teshuva M'Ahava Vol. 1 Siman 87)

Some even say that it is only a minhag (custom), and the Poskim Achronim generally rely on this opinion for Halacha L'maaseh. (Bach Yoreh Deah 331, Shu"t Chasam Sofer Yoreh Deah Siman 231, Rav Akiva Eiger in his Pirush to Mishnayos Peah Perk 1 Mishna 1, Aruch HaShulchan Siman 249:5, Shu"t Teshuva M'Ahava ibid., Shu"t Minchas Yitzchok Vol. 8 Siman 83 just to name a few)

2) According to those who maintain that it is only a Minhag, the Mitzvah of Ma'aser Kesofim, when performed, is basically the Mitzvah of Tzedakah.

However, for one who already has the custom to give Ma'aser, it is already a strong obligation for him/her, and is like a Neder (biblical oath) which is much more severe than a D'Rabanan. (In Shu"t Sheilas Ya'avetz Vol. 1 Siman 6 he writes that one who gave Ma'aser even once (!) it is already like a Neder and one must continue doing so always)

3) One whose forefathers (i.e. parents or grandparents) had the custom to give Ma'aser, must continue this custom and give Ma'aser from any income he/she earns.

The reason for this is due to the Mitzvah of "Shma Bni Musar Avicha V'Al Titosh Toras Imecha" (Mishlei 1:8), the commandment to hold on to all good customs of your parents and grandparents.

One who now gives Ma'aser based on the aforementioned fact that his parents gave, cannot be Matir Neder (absolve him/herself of this obligation) as he/she is doing so based on "Al Titosh Toras Imecha" and not based on a Neder. (Based on Sefer Ahavas Chesed from the Chofetz Chaim)

4) According to many Poskim, nowadays (B'Zman HaZeh) when we do not practice "Ma'aser Tvuah- tithing of grain", it is obligatory on each and every individual to practice Ma'aser Kesafim- tithing of income. (Shla HaKadosh Chulin Inyan masa Umatan B'Emunah, Netziv in He'emek Shaila Parshas Korach Sheilta 132:1, Derech Emunah from Rav Chaim Kanievsky Zatzal Hilchos Matnas Aniyim Perek 7 S”K 73 in the name of the Chazon Ish. This was also the opinion of the Steipler - in Kraina D'Igrasa Vol. 1 Os 189 - and Rav Eliezer Menachem Mann Shach Zatzal - Michtavim U'Maamarim Vol. 3 page 78 - who always stressed to all who asked them the extreme importance of giving Ma'aser, as well as many other contemporary Poskim. See also Igros Moshe Yoreh Deah Vol. 1 Siman 143)

5) The minimum obligation for Ma'aser is to give 10% of your income to poor people (or other acceptable Tzedakah causes, details of which we will learn B’Ezras Hashem as we progress in this topic)

One who wants to be extra scrupulous and tithe "B'Ayin Yafeh - with a good [generous] eye" should tithe 20% (referred to in Halacha as "Chomesh- a fifth).

Many amazing things have been written in Chazal as well as by Rishonim and Achronim regarding those who give a "Chomesh" (See Ahavas Chesed from the Chofetz Chaim Vol. 2 Perek 20:6)

6) The Gaon of Vilna was of the opinion that the obligation of Ma'aser is 20%, and those who do not give the full Chomesh are transgressing many positive and negative commandments.

Although many great sages (including the Gaon of Vilna, Chasam Sofer, The Steipler and Rav Eliezer Menachem Man Shach, just to name a few) were scrupulous to always tithe 20%, the Poskim do not require the average Jew to do so, and maintain that by giving 10% the Mitzvah is fulfilled properly.

Rav Shlom Zalmen Auerbach Zatzal would answer those who asked him regarding whether to give 10% or 20%, that only one who has everything he/she requires for their home, down to the last window shade and carpet, should give 20%

...To be continued next week B’Ezras Hashem

Halacha For Today sends a FREE daily email received by thousands of Yidden around the world, which contains practical Halacha and Chizuk for everyday life. To subscribe, send a request to [email protected] or sign up via the website www.HalachaForToday.com.

The Halachos are based on my personal understanding of the Halachic texts quoted, and are for learning purposes only, NOT for Psak Halacha. If you have questions or require further source information, please email [email protected] and I will try to respond as soon as I can. For a Halacha L’Ma’aseh Psak, please contact your local Orthodox Rav.

NEW TOPIC: HALACHOS OF MA’SER KESOFIM – TITHING

When Reading in Shul, DO NOT Read During Davening or Krias HaTorah

1) The Torah commands us to give Ma'aser from our animals and our grain etc. The Torah does not, however, directly command us to give Ma'aser from our income (money), and therefore it is a subject of debate if indeed such an obligation even exists.

There are opinions among the Rishonim that "Ma'aser Kesofim- tithing of money" is a biblical obligation. (Tosefos Taanis 9b, Ohr Zarua, Tashbatz and others. See Da'as Zekainin L'Baalei HaTosefos Breishis 28:22 that Yaakov Avinu instituted the tithing of money.)

Others, however, maintain that it is a Rabbinic obligation. (MaHaril Siman 54, Rambam according to the interpretation of Shu"t Teshuva M'Ahava Vol. 1 Siman 87)

Some even say that it is only a minhag (custom), and the Poskim Achronim generally rely on this opinion for Halacha L'maaseh. (Bach Yoreh Deah 331, Shu"t Chasam Sofer Yoreh Deah Siman 231, Rav Akiva Eiger in his Pirush to Mishnayos Peah Perk 1 Mishna 1, Aruch HaShulchan Siman 249:5, Shu"t Teshuva M'Ahava ibid., Shu"t Minchas Yitzchok Vol. 8 Siman 83 just to name a few)

2) According to those who maintain that it is only a Minhag, the Mitzvah of Ma'aser Kesofim, when performed, is basically the Mitzvah of Tzedakah.

However, for one who already has the custom to give Ma'aser, it is already a strong obligation for him/her, and is like a Neder (biblical oath) which is much more severe than a D'Rabanan. (In Shu"t Sheilas Ya'avetz Vol. 1 Siman 6 he writes that one who gave Ma'aser even once (!) it is already like a Neder and one must continue doing so always)

3) One whose forefathers (i.e. parents or grandparents) had the custom to give Ma'aser, must continue this custom and give Ma'aser from any income he/she earns.

The reason for this is due to the Mitzvah of "Shma Bni Musar Avicha V'Al Titosh Toras Imecha" (Mishlei 1:8), the commandment to hold on to all good customs of your parents and grandparents.

One who now gives Ma'aser based on the aforementioned fact that his parents gave, cannot be Matir Neder (absolve him/herself of this obligation) as he/she is doing so based on "Al Titosh Toras Imecha" and not based on a Neder. (Based on Sefer Ahavas Chesed from the Chofetz Chaim)

4) According to many Poskim, nowadays (B'Zman HaZeh) when we do not practice "Ma'aser Tvuah- tithing of grain", it is obligatory on each and every individual to practice Ma'aser Kesafim- tithing of income. (Shla HaKadosh Chulin Inyan masa Umatan B'Emunah, Netziv in He'emek Shaila Parshas Korach Sheilta 132:1, Derech Emunah from Rav Chaim Kanievsky Zatzal Hilchos Matnas Aniyim Perek 7 S”K 73 in the name of the Chazon Ish. This was also the opinion of the Steipler - in Kraina D'Igrasa Vol. 1 Os 189 - and Rav Eliezer Menachem Mann Shach Zatzal - Michtavim U'Maamarim Vol. 3 page 78 - who always stressed to all who asked them the extreme importance of giving Ma'aser, as well as many other contemporary Poskim. See also Igros Moshe Yoreh Deah Vol. 1 Siman 143)

5) The minimum obligation for Ma'aser is to give 10% of your income to poor people (or other acceptable Tzedakah causes, details of which we will learn B’Ezras Hashem as we progress in this topic)

One who wants to be extra scrupulous and tithe "B'Ayin Yafeh - with a good [generous] eye" should tithe 20% (referred to in Halacha as "Chomesh- a fifth).

Many amazing things have been written in Chazal as well as by Rishonim and Achronim regarding those who give a "Chomesh" (See Ahavas Chesed from the Chofetz Chaim Vol. 2 Perek 20:6)

6) The Gaon of Vilna was of the opinion that the obligation of Ma'aser is 20%, and those who do not give the full Chomesh are transgressing many positive and negative commandments.

Although many great sages (including the Gaon of Vilna, Chasam Sofer, The Steipler and Rav Eliezer Menachem Man Shach, just to name a few) were scrupulous to always tithe 20%, the Poskim do not require the average Jew to do so, and maintain that by giving 10% the Mitzvah is fulfilled properly.

Rav Shlom Zalmen Auerbach Zatzal would answer those who asked him regarding whether to give 10% or 20%, that only one who has everything he/she requires for their home, down to the last window shade and carpet, should give 20%

...To be continued next week B’Ezras Hashem

Halacha For Today sends a FREE daily email received by thousands of Yidden around the world, which contains practical Halacha and Chizuk for everyday life. To subscribe, send a request to [email protected] or sign up via the website www.HalachaForToday.com.

The Halachos are based on my personal understanding of the Halachic texts quoted, and are for learning purposes only, NOT for Psak Halacha. If you have questions or require further source information, please email [email protected] and I will try to respond as soon as I can. For a Halacha L’Ma’aseh Psak, please contact your local Orthodox Rav.

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