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To Gain and to Give: Hilchot Tzedakah, Day 11
It is a mitzvah to take off ma’aser, a tenth from one’s earnings and give it to tzedakah. In doing so, one becomes a partner with Hashem in all of their business pursuits, because their earnings are divided between themselves and the needy.
פוסקים סו"ס שלב, אהבת חסד פ"כ