For There is a Secret in the Matter: Laws of Money Tithing

1. Some say that the obligation of money tithing is from the Torah, some say it is from the Rabbis, and others say there is no formal obligation but rather it is a custom practiced by the Jewish people, which is the ruling of most authorities.

2. When a person tithes his money for charity, he should give in an exact manner, as written in the book 'Knesset HaGedolah': "One should be careful not to add to the tithes, nor to reduce them, for whoever adds, detracts, because there is a secret and foundation in this matter." Therefore, it is appropriate that money tithing be given in the most precise manner.

3. For one who cannot be precise with the amount, Rabbi Chofetz Chaim wrote in his book Ahavat Chesed - that he can stipulate and say that whatever I give up to a tenth is considered tithing, what I give beyond that is up to a fifth, and what I give beyond that is general charity (some note that this does not appear to be the position of the Beit Yosef, and requires further study).

4. Since according to halacha the law of tithing is a Jewish custom, therefore one who begins this precious mitzvah should be careful about several conditions before starting the mitzvah: a. That he should state that the custom of tithing is without a vow. b. That he can use the money for any mitzvah (since some say the money should only be given to Torah scholars).

c. That he can lend to himself. d. That he can give to the poor when he wants. e. That all the money he gives until Rosh Hashanah is for tithing, and the excess is for the fifth, and anything beyond that is general charity. f. That even the small amounts he gives to the poor or to his children are included. g. That he can give the tithe even before the time of his obligation. h. That what he lends to others if they do not repay will be considered as tithing in advance. i. That what he commits for expenses for his children, such as commitments for housing or medical care and the like, can be from tithing funds.

5. One who wants to give tithing money in advance before earning it can be lenient in this matter, and this is the common practice.

6. It is proper to set aside immediately, and one can calculate once every three months, but in any case, one should be careful not to let a full year pass from Tishrei to Tishrei between each tithing of money.

7. A person who received an inheritance needs to tithe it like any money received. For inherited land, one should tithe from the rental income, and similarly when selling the land or house.

8. A couple receiving an apartment from parents does not need to tithe, and if they receive money to purchase an apartment, Rabbi Chaim Kanievsky wrote in his book 'Derech Emunah' that the Chazon Ish instructed a certain groom whose parents gave him money to buy an apartment, and if he deducted the tithe it would not be enough for the apartment, that he should record the tithe as a debt and pay it over time. Some Sephardic authorities have written that there are grounds to exempt them from tithing money for an apartment.

9. Bar Mitzvah Boy: According to Rabbi Wosner, a Bar Mitzvah boy is exempt from tithing the money he received.   

10. Wedding Gift: Some are lenient about giving a gift to a groom from tithing money on condition that he informs him about it, because not informing him would be considered deception.

Rabbi Shai Amar is a rabbi in the Halacha department of Hidabroot

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