To Gain and to Give: Hilchot Tzedakah, Day 22
Sometimes questions can arise regarding one’s ma’aser record-keeping. For example, one is unsure whether or not the ma’aser that was calculated was distributed, or is confused whether their earnings were recorded correctly. In such an instance, strictly speaking, one is permitted to be lenient. Nevertheless, it is an appropriate practice to err on the side of over-giving ma’aser.
פסקים ותשובות ע' שסה