Small Children
19. One must teach his son Torah (שו"ע יו"ד סי' רמ"ה ס"א ). If he does not teach him personally, he must hire a rebbi (שם ס"ד ). Since this is a chiyuv, he may not pay the rebbi with maaser money; maaser may only be used for something which is not an actual chiyuv (אהבת חסד ח"ב פי"ט ס"ב בשם הא"ר סי' קנ"ו, שו"ע הרב הל' ת"ת פ"א ס"ז, שו"ת אג"מ יו"ד ח"ב סי' קי"ג ).
20. Strictly speaking, a father must only pay a rebbi to teach his son Torah Shebichsav; not Mishna and Gemara (שו"ע שם ס"ו ). Although it would seem one may use maaser money to pay a rebbi to teach his son Mishna and Gemara, the poskim write that since one should also teach his son Mishna and Gemara and everyone does this, it is like a chiyuv. In practice, therefore, one should not use maaser money even for teaching his son Mishna and Gemara (שו"ת באר שבע סי' מ"א ).
21. One who is struggling financially may use maaser money for part of the cost to teach his son Torah (שי' שבט הלוי מהדו"ק סי' רמ"ט ס"א, פרי יצחק ח"ב סי' כ"ז ).
22. Other children. One may use maaser money to pay for a rebbi to teach a poor person’s son (אהבת חסד ח"ב פי"ט ס"ב ).
Yeshiva Ketana and Gedola
23. One may use maaser money to pay for his son’s yeshiva ketana or gedola tuition (ארחות רבינו ח"א עמ' רח"צ ) since he could send his son somewhere else for free (שו"ת אבני ישפה ח"ג סי' פ"ח ), and because strictly speaking, one is not chayav to teach his sons Gemara and Mishna (שו"ת פרי יצחק שם ).
Tutor
24. One may use maaser money to hire a tutor or an avreich to learn with his son in addition to his regular studies since that is beyond his basic chiyuv (שו"ת מנח"י ח"ח סי' ה'). Similarly, if necessary, a working man may pay a chavrusa with maaser money to learn with him if he had that in mind from the start (כ''ק מרן גאב"ד ירושלים ).
Daughters
25. School. Parents of girls in chareidi schools who struggle financially may use maaser for the kodesh part of the tuition since girls are not chayav to learn Torah. Maaser may not be used for the secular studies (שו"ת מנח"י ח"י סי' פ"ה, תשובות והנהגות ח"א סי' תק"ס ).
26. Seminary. One may pay seminary tuition from maaser (ארחות רבינו ח"ו עמ' ק"מ ).
Bonuses
27. Many people give bonuses directly to a teacher at various points during the year, e.g., before Yom Tov, Purim, or when one marries off a child. This money is not a chiyuv and thus may come from maaser.
