Ma’aser: Origins and Applications
Although it is widely believed that one must give ma’aser -- ten percent of one’s earnings -- to tzedaka, this might not be completely true.
According to a number of authorities, donating ten percent of one's earnings to tzedaka is indeed a mitzva d'oraita, a Torah-based obligation.[1] The basis for this opinion derives from the episode in which Yaakov Avinu was forced to run away from home in order to evade the wrath of his brother Esav who threatened to kill him. Somewhere along the way, he stopped for the night and had his famous dream about angels that were ascending and descending a ladder. Upon awakening from his dream, Yaakov made a deal with God that if He protects him while on his journey, he will give a tenth of everything he has to God.[2] It is interesting to note that although the practice of giving ma’aser to charity derives from Yaakov, it was Avraham Avinu who was actually the first person to give ma’aser to a charitable cause – he gave ma’aser to Malkitzedek the priest.[3] Yitzchak Avinu also gave ma’aser to charity.[4]
Many other authorities, however, rule that ma’aser is d’rabanan, a rabbinical enactment.[5] It is argued that the episode of Yaakov Avinu was never intended to convey or introduce a Torah-based obligation to give maaser. Rather, the Torah was merely relating to us that Yakov chose to give ma’aser, not that everyone is obligated to do so. Nevertheless, since the notion of giving ma’aser comes from the story of Yakov Avinu, it has the status of an asmachta, a concept that is derived or finds support in the Torah. An asmachta, however, is essentially rabbinic in nature.
Yet other authorities insist that giving ma’aser is neither d'oraita nor d'rabanan; rather, it is merely a minhag, a custom.[6]As the Chavot Yair writes, "…giving away a tenth of one's money is not mentioned anywhere in the Talmud."[7] Furthermore, giving ma’aser is often referred to in halachic literature as merely being "middat chassidut,"[8] a pious practice, and an "eitza tova," good advice.[9] Most authorities follow this view and rule that although giving ma’aser is very commendable, there is no true obligation to do so.[10]According to this view, giving ma’aser is simply a methodical manner of giving tzedaka.
Those who do give ma’aser should specifically give such monies to the poor rather than to general causes, no matter how worthy or charitable they may be.[11] As the Maharam writes, "It would seem that ma’aser money cannot be used for any other mitzva. Otherwise, it is like stealing from the poor."[12] Other authorities allow one to use ma’aser money for any charitable cause without restriction,[13] and common custom is in accordance with this view. By extension, one may also use ma’aser money for mitzvot that one is not truly obligated to perform.[14] For example, one may donate one’s ma’aser money to a synagogue or yeshiva, since there is no explicit obligation to give money to such institutions. In contrast, one may not use ma’aser money to purchase a lulav and etrog since one must purchase them anyway.[15] As one authority writes, "Regarding your question on whether one may buy sefarim with ma’aser money, my opinion is that any mitzva that one has the opportunity to perform, such as to serve as a sandek, to help a bride and groom get married, or to buy sefarim in order to study from and lend to others…if one does not have the money and would otherwise not be able to perform such mitzvot, then one can use ma’aser money [for such things]."[16]
There is even an opinion that money needed for household upkeep may be taken from one's ma’aser money.[17] This includes household necessities such as refrigerators, washing machines, tables, and chairs.[18] In some circumstances, it even includes clothing.[19]According to a number of authorities, one’s children’s tuition payments may also be taken from ma’aser money.[20] In fact, there are additional grounds to do so if one's children are studying out of town.[21] So too, one’s children’s wedding expenses may often be taken from ma’aser.[22] As mentioned, some authorities allow one to use ma’aser money to purchase sefarim if they will be lent out to others.[23] One may use ma’aser money to give someone a loan.[24]
With minor exceptions, one who receives money from parents or in-laws for living expenses is obligated to give ma’aser from that money.[25] So too, one must give ma’aser from money received as part of an inheritance.[26] It goes without saying that money won in a lottery is subject to ma’aser, as well.[27] Money that was stolen with no foreseeable hope of ever being restored, but was in fact restored, is obligated in ma’aser anew.[28] It is forbidden to donate more than a fifth of one’s money to tzedaka unless one is extraordinarily wealthy.[29]However, one may donate all of one’s money to a charity as part of one’s will upon death.[30] As a general rule, it is better to give a small amount of tzedaka to many worthwhile causes rather than to give a large amount to a single cause.[31]
A poor person is not obligated to give ma’aser.[32] For this purpose, “poor” is considered to be one who can only afford the bare necessities of life and nothing more.[33] Nevertheless, a poor person should endeavor to give ma’aser from the charity money he receives to another poor person.[34]The Chafetz Chaim writes that members of one’s family who are poor should be given priority when distributing ma’aser and tzedaka funds.[35] This includes one's own children.[36] Those who follow the custom of donating ma’aser money should calculate their ma’aser obligation based on their net income.[37] Many have the commendable custom to keep a separate bank account for ma’aser purposes.[38]
We are taught that it is forbidden to “test” God, or to otherwise make “deals” with Him, in which one expects a reward for performing a certain mitzva. Indeed, the Torah explicitly states that “you shall not test God.”[39] The only exception to this rule is the mitzva of charity in general, and ma’aser in particular. Indeed, it is actually permitted to “test” God and expect rewards for giving ma’aser.[40] As the prophet says, "Bring all the ma’aser into the storehouse so that there will be food in My house. And test Me with this…see if I will not open for you the windows of the heavens and pour so much blessing upon you that you won’t even be able to measure it."[41] The reason one is permitted to expect rewards for performing this mitzva is because giving ma’aser is considered to be like lending money to God, and by extension, providing for His children. As such, there is no doubt that God can be relied upon to pay back this “loan!”[42]
One should not confuse the practice of giving ma’aser with the general mitzva of tzedaka, charity. The minimum amount of tzedaka that one must give each year is a third of a silver shekel, which is roughly two dollars.[43]This works out to be the equivalent of giving a “peruta,” the most minimal amount of money, every day of the year (with the exception of Shabbat and Erev Shabbat).[44] Every person is required to give at least this amount of money to charity each year, regardless of how poor one is.[45]Of course, one who is able to give more than this amount of money to tzedaka should certainly do so, all in accordance with one’s means.
While donating ma’aser, ten percent of one's income, to charity is a certainly a commendable and meritorious thing to do, one should not judge those who do not do so unfavorably, as most authorities rule that it is only a custom.[46] So too, those with the custom of donating ma’aser to charity are not permitted to suddenly cease doing so.[47] One who gives ma’aser, or any tzedaka money for that matter, to a person or cause that does not truly qualify to receive such money has not fulfilled the mitzva of tzedaka.[48]
[1] Tosfot, Taanit 9a; Taz, YD 331:2.
[2] Bereishit 28:20-22. See also Da’at Zekeinim M’baalei Hatosfot.
[3] Bereishit 14:20.
[4] Rashi, Bereishit 26:12.
[5] Chavot Yair 224; Maharil 54; Teshuvot M’ahava 1:87; Aruch Hashulchan, YD 249:2; Birkei Yosef, YD 249:3.
[6]Bach, YD 331; Chatam Sofer, YD 231; Aruch Hashulchan, YD 249:5; Minchat Yitzchak 8:83.
[7] Chavot Yair 224.
[8]Sheilat Yaavetz 1:6.
[9]Pitchei Teshuva, YD 331:12.
[10]Bach, YD 331; Pitchei Teshuva, YD 331:12; Shevut Yaakov 2:85; Chavot Yair 224; Sheilat Yaavetz 1:1,3,6; Chatam Sofer, YD 331; Ahavat Chessed 2:18:2; Igrot Moshe, EH 3:43.
[11] YD 249:1; Sefer Chassidim 144; Maharil 56, Rema, YD 249:1; Chatam Sofer, YD 231.
[12] Maharam 74.
[13] Chatam Sofer, YD 231; Taz, YD 249:1; Shach, YD 249:1.
[14] See Chagiga 8a.
[15]Be'er Hagola, YD 249; Mishna Berura 605:6, 694:3.
[16] Derisha, YD 249.
[17]Avkat Rochel 3; Yechave Daat 3:76.
[18]Minchat Tzvi 6.
[19] Minchat Yitzchak 5:34.
[20]Tzitz Eliezer 9:5; Teshuvot V'hanhagot 1:560,561; Tzedaka Umishpat 4:16.
[21]Pri Yitzchak 2:27; Meishiv Devarim, YD 137.
[22] For more on this issue see: Shevet Halevi 9:201 and Tzitz Eliezer 9:1.
[23]Taz, YD 249:2.
[24]Elya Rabba 156:2.
[25] Igrot Moshe, YD 2:112
[26] Elya Rabba 156.
[27] Igrot Moshe, OC 4:76.
[28] Sefer Chassidim 144.See also Teshuva M'ahava 1:87.
[29] Chochmat Adam 144:10; Minchat Yitzchak 5:34:2.
[30] Rema, YD 249:1.
[31] Rambam to Pirkei Avot 3:15; YD 257:9; Yosef Ometz p.310; Sefer Chassidim 61.
[32] Rama, YD 253:3; Shach, YD 248:1; Chochmat Adam 144:2.
[33] Aruch Hashulchan, YD 251:5; Teshuvot V'hanhagot 1:560, 3:285.
[34] Pele Yo’etz, ma’ser.
[35] Ahavat Chessed 19:1. See also Sefer Chassidim 530.
[36] YD 251:3; Shach, YD 249:3; Minchat Yitzchak 8:5.
[37] Igrot Moshe, YD 1:143; Teshuvot V'hanhagot 1:560; Minchat Yitzchak, YD 1:143.
[38] See Shevet Halevi 5:133.
[39] Devarim 6:16.
[40] Taanit 9a; Meiri, Taanit 9a; YD 247:4. See also Shach, YD 247, Chatam Sofer, Pesachim 8a, and Rabbeinu Bachya, Ki Tavo.
[41] Malachi 3:10.
[42] Sefer Hachinuch 424.
[43] Bava Batra 9a; YD 248:1, 249:2.
[44] Aruch Hashulchan, YD 249:11. But see Sach, YD 249:4.
[45] Rambam, Matanot Aniyim 7:2,5; Aruch Hashulchan, YD 249:11.
[46] Tzedaka U’mishpat 5:2.
[47] Sheilat Yaavetz 1:6.
[48] Bava Kamma 15b; Sefer Chassidim 61.