MAASER ONI

VERSE (SOURCE)
Devarim 14,28-29: At the end of three years ... (that year you shall take a second tithe) converts, orphans and widows...will come and eat

PERFORMED IN WHAT YEARS
Third and sixth year of the 7-year cycle

HOW MUCH IS SEPARATED
One-tenth of the remaining (from the south side)

TO WHOM IS IT GIVEN
To the poor

WHAT IS DONE WITH THE SELECTED PORTION
No attached holiness and is permitted to all

IN OUR TIMES
One tenth; given to the poor; no attached holiness and permitted to all