To Gain and to Give: Hilchot Tzedakah, Day 27

Ma’aser money should ideally be given to the poor. One who has relatives in need should direct their ma’aser funds to them. If one does not have relatives in need, it is a special mitzvah to give ma’aser money to poor people who are engaged in Torah-study (to be continued).

רמ"א ס' רמט ס"א, אהבת חסד פי"ט ובהגהה