Parshas VaYeitzei: Ma'aser Kesafim

No definitive Halacha LeMa'aseh conclusions should be applied to practical situations based on any of these Shiurim.

When Yaakov Avinu, while running away from his brother Eisav, awakens after dreaming about the Malachim ascending and descending the ladder, he davens to Hashem, and vows that if Hashem will provide for his needs and see that he will return safely to his father's home, he will give Hashem one tenth of whatever he has (Bereishis 28:20-22). In the Da'as Zekeinim MiBa'alei HaTosafos (Ibid. Pasuk 20 s.v. Im), a Midrash is cited which indicates that Yaakov at that time instituted that one should give away one tenth of one's money to Tzedakah. Although the Torah itself clearly presents elsewhere the Mitzvah to support the poor by giving Tzedakah (VaYikra 25:35, Devarim 15:7-8), no guidelines are given as to specifically how much money or what percentage of one's income must be given to Tzedakah in order to properly fulfill this Mitzvah. The idea of giving one tenth of one's agricultural produce to the poor is indeed documented in the Torah (Devarim 26:12); this is known as Ma'aser Ani, which was given in years three and six of the seven year Shemittah cycle. No other mention, however, of a requirement to give specifically one tenth of anything to the poor is found in the Torah.

Based upon a Posuk in Mishlei (3:9), however, the Yerushalmi in Peiah (Perek 1 Halacha 1, 3b) implies that one is required to give Ma'aser Ani, a tithe of one tenth to the poor, from all of one's possessions, not just from agricultural produce. This view is cited by the Mordechai, in his commentary on the Gemara in Bava Kamma (Siman 192, 53b in the Rif), where it is presented as a source for the Mitzvah to give Ma'aser Kesafim. Another source is found in the commentary of Tosafos on the Gemara in Taanis (9a) which expounds upon a Posuk later in the Torah (Devarim 14:22) that contains the seemingly extraneous double use of a word in relationship to tithes (A'ser Ta'aser). Tosafos (Ibid. s.v. A'ser) cites a statement in the Sifrei (which is not found in our current standard editions) that extrapolates from this entire expression that there are indeed two tithes which must actually be given. The first is the one tenth to be separated from one's agricultural produce, the second is the one tenth to be given to the poor from any other potential source of income, such as business or other capital gains that one may have. This too, then, is a source for the Mitzvah of Ma'aser Kesafim. It is worth noting that this same idea appears in the Yalkut Shimoni in Parshas Re'eih (Remez 493) and in the Midrash Tanchuma (Ibid. Ot 18), where it is mentioned that this gift of one tenth of one's business income should be given specifically to those who are involved in Torah study.

The implication of the above sources is that the obligation to give Ma'aser Kesafim to the poor is rooted in the Torah, a view which seems to be accepted by the Shaloh (Shnei Luchos HaBris on Maseches Megillah, Inyan Tzedakah U'Maaser, s.v. U'Mekol Makom), among others. Most other Poskim, however, do not consider this to be a Torah based obligation. The Maharil, for example (Sheilos U'Teshuvos Maharil Siman 54, 56), writes clearly that the Mitzvah of Ma'aser Kesafim is MideRabbanan, and he consequently allows for certain leniencies in this obligation. The Chavos Yair too (Sheilos U'Teshuvos Chavos Yair Siman 224), in a lengthy Teshuvah where he discusses, among other things, what exactly is considered income and how to treat business expenses in this regard, likewise quotes an opinion that the obligation of Ma'aser Kesafim is MideRabbanan, and that the Pesukim mentioned above are just a remez, a hint to the idea in the Torah. He notes there as well that the aforementioned Yalkut Shimoni (Ibid.) writes specifically that the Posuk in the Torah is only a remez. The Aruch HaShulchan (Yoreh Deah Siman 249 Sif 2) likewise writes that the requirement to give one tenth of one's money to the poor is only MideRabbanan, and it is merely hinted at by the Posuk in this Parsha (Bereishis Ibid. Pasuk 22) referred to above; the Ma'aser actually required by the Torah relates only to one's agricultural products, and is given to the poor only once every three years.

Still other authorities rule that giving Ma'aser Kesafim to the poor is required neither by the Torah nor by the Rabbanan, but is rather a Minhag, a proper custom. This position is articulated by the Bach, in his commentary on the Tur (Yoreh Deah Siman 331 s.v. Av), when he discusses what type of Tzedakah may be given with Ma'aser Kesafim money, as opposed to Ma'aser Ani money, and is agreed to by Rav Yaakov Emden (Sheilos U'Teshuvos Sheilas Ya'avatz Chelek 1 Siman 6) who, quoting the above cited Posuk in this Parsha (Ibid.), writes that giving Ma'aser money to the poor is a Middas Chassidus, an act of piety learned from Yaakov Avinu; he then proves that there is no actual obligation, even on the level of a Mitzvah MideRabbanan. In an earlier Teshuvah (Ibid. Siman 1), Rav Yaakov Emden quotes from his father the Chacham Tzvi that the Bach's position is correct, and he himself brings proofs to his father's view in a subsequent Teshuvah (Ibid. Siman 3). The Chavos Yair, in the aforementioned Teshuvah (Ibid.), agrees to this position himself as well; this seems to be the majority view. The Pischei Teshuvah (Yoreh Deah Ibid. Sif Katan 12) notes that this position that giving Ma'aser Kesafim is only a Minhag was actually presented much earlier by the Maharam of Rothenburg. He then adds, however, that some hold that although it is only a Minhag, once one has observed the Minhag, he shouldn't stop doing so except in a situation of great need. Some of the above quoted Poskim discuss how many times one must observe this practice before it is considered that he has permanently adopted the Minhag.

One of the issues which depends upon whether giving Ma'aser Kesafim is an actual Mitzvah (from the Torah or from the Rabbanan) or whether it is simply a Minhag is the question of to whom one is required to give Ma'aser Kesafim money. The Shulchan Aruch (Yoreh Deah Siman 249 Sif 1) writes that one must support the poor by giving them as much as they need, keeping in mind how much he can afford; giving one tenth is considered the average contribution, while one who wishes to be generous should give one fifth, as suggested by the Gemara in Kesubos (50a). The Ramo (Ibid.) adds, though, that Ma'aser Kesafim money must be used specifically to be given to the poor, and not for any other Mitzvah or to assist any other worthwhile cause. The Shach (Ibid. Sif Katan 3) quotes those who disagree and say that expenses for a Mitzvah which one otherwise would not have done may be paid for with one's Ma'aser money. The view of the Ramo (Ibid.) is most likely based on there being a strong connection between Ma'aser Kesafim and Ma'aser Ani; the latter had to be given to poor people and not used even for Mitzvos. The view of the other Poskim probably is that since giving Ma'aser Kesafim is simply a Minhag, its rules do not necessarily parallel those of the Mitzvah to give Ma'aser Ani. The Chasam Sofer (Sheilos U'Teshuvos Chasam Sofer Chelek Yoreh Deah Siman 232) makes this very distinction; in his previous Teshuvah (Ibid. Siman 231) he suggests that if when one first decides to undertake the practice of giving Ma'aser Kesafim, one has in mind specifically that he would like to use the money to pay for other Mitzvos or to support other charitable causes and not just give it to the poor, he may do so.

In terms of how to calculate one's income for the purpose of determining how much the one tenth is that he must give away, Rav Moshe Feinstein (Sheilos U'Teshuvos Igros Moshe Yoreh Deah Chelek 1 Siman 143) writes that money which is held back from one's paycheck for withholding taxes is considered as if it was never his, and thus is not viewed as part of his income; Ma'aser Kesafim need not be deducted from that portion of one's salary. This is unlike money which one actually has, but uses to pay for sales tax and the like, which is nevertheless considered part of one's income. He also discusses how to treat household expenses, such as funds needed for child support, in terms of whether such money is subject to Ma'aser Kesafim. Rav Yosef Karo, in one of his Teshuvos (Sheilos U'Teshuvos Avkas Rochel Siman 3), seems to rule that funds spent on all essential household needs are not subject to the requirement of Ma'aser Kesafim, but it is questionable as to whether or not this view is accepted; Rav Ovadyah Yosef (Sheilos U'Teshuvos Yechaveh Da'as Chelek 3 Siman 76 Ot 4) discusses this matter, quoting numerous opinions. It is worth noting that the Chofetz Chaim, in his treatise entitled Ahavas Chessed (Inyan Ma'aser Kesafim, Perek 18 Ot 2), offers specific guidelines as to how to properly observe the practice of giving Ma'aser Kesafim, including recommendations that one keep written records in a notebook about how much he gives to Tzedakah, as well as that one should take a reckoning of one's income and one's Tzedakah contributions once or twice a year. He adds later (Ibid. Perek 20 Ot 6) that one who is careful about giving Ma'aser Kesafim is treated as though Hashem Himself were his partner in business.