Jewish Law
The Complete Guide to Ma’aser Kesafim: How to Tithe Your Money According to Jewish Law
Understanding the origins, calculations, and practical conditions of giving one-tenth to charity
There are three main opinions regarding the obligation to tithe one’s income (Ma’aser Kesafim):
Some say it is a Torah commandment.
Others say it is rabbinic.
Most authorities rule that it is not a strict obligation but rather a pious custom of the Jewish people (minhag Yisrael). This third view is the accepted halacha according to the majority of poskim.
Precision in Giving
When a person gives ten percent of their income to charity, it should be done with precision — neither more nor less.
As written in Knesset HaGedolah: “One must be careful not to give more or less than a tenth, for whoever adds detracts; there is a hidden spiritual order in this matter.”
Therefore, the tithe should be calculated exactly — not loosely or approximately.
If One Cannot Be Exact
The Chafetz Chaim, in Ahavat Chesed, suggests a practical formula for those unable to calculate precisely: One may stipulate and say:
“Everything I give up to one-tenth is ma’aser; anything beyond that up to one-fifth is chomesh (a higher level of giving); and whatever I give beyond that is regular charity.”
(Some note that this statement does not fully align with the Beit Yosef, and the matter requires further study.)
Conditions Before Beginning to Tithe
Since Ma’aser Kesafim is a custom, not a strict law, one who begins this worthy practice should set clear conditions beforehand:
To say explicitly: “I take on this custom without a vow (bli neder).”
To allow the funds to be used for any mitzvah purpose, not only for Torah scholars (since some restrict it to that).
To permit oneself to borrow temporarily from the tithe money if needed.
To allow giving the tithe to any poor person one chooses.
To specify that:
Money given before Rosh Hashanah counts toward that year’s tithe;
Anything above 10% counts as chomesh (20%);
Beyond that is considered voluntary charity.
To include in the calculation small coins given to the poor or one’s own children.
To allow giving in advance before the time of obligation.
To treat unpaid loans (if later unreturned) as if they were tithe given in advance.
To count family expenses (e.g., for children’s housing, medical needs, or education) toward the tithe when given as necessary support.
Giving Ma’aser Before Earning
One who wishes to advance their tithes before earning income may do so, and this is a common custom.
Frequency of Calculation
It is proper to set aside the tithe immediately upon receiving income.
However, one may also calculate it quarterly (every three months), provided that no full year passes — from Tishrei to Tishrei, without tithing.
Inheritance
If a person receives an inheritance, they must separate 10% as ma’aser, just like with any other income. If the inheritance is property, the tithe is taken from the rental income or sale proceeds.
Gifts for a Home or Apartment
If a couple receives an apartment from their parents, they do not need to tithe it.
If they receive money to buy a home, Rabbi Chaim Kanievsky writes in Derech Emunah that the Chazon Ish instructed a groom who was gifted money for an apartment — and for whom removing 10% would prevent him from affording it, to record the tithe as a debt and repay it gradually over time.
Some Sephardic authorities rule that such housing gifts are exempt from ma’aser altogether.
Bar Mitzvah Gifts
According to Rabbi Shmuel Wosner, a Bar Mitzvah boy is exempt from separating ma’aser from money received as gifts.
Wedding Gifts
Some authorities permit using ma’aser funds to give a wedding gift to a groom or bride — on condition that the recipient is informed of this beforehand. Otherwise, it may constitute misrepresentation (geneivat da’at).
