Welcome to Heichal Meir Yeshiva
Nonprofit Organization - Avnei Nezer Chochmah (Reg. No. 580231587)
In the name of Rabbi Meir Baal Hanes - led by Rabbi Zamir Cohen
Ma'aser Kesafim
What Is Ma'aser Kesafim?
Ma’aser Kesafim is a fundamental principle in Judaism, expressing a person’s commitment to set aside one-tenth of their income for charity. Beyond being a mitzvah, it serves as a bridge between man and his Creator, and a source of blessing and abundance, through the giving of 10% of one’s income to purposes of charity and kindness.
Its source is found in the verse: “You shall surely tithe all the produce of your seed that comes forth from the field year by year” (Deuteronomy 14:22). Our Sages taught: “Tithe so that you may become wealthy” (Taanit 9a), meaning that the very act of giving brings blessing and prosperity.
The Importance of the Mitzvah
Ma’aser Kesafim is considered one of the few mitzvot in which it is permitted to “test” Hashem, as it says: “And test Me now with this… if I will not open for you the windows of heaven and pour out for you blessing without end” (Malachi 3:10). This promise emphasizes the spiritual and material abundance that flows from fulfilling the mitzvah.
To Whom is the Ma’aser Given?
The Ma’aser is designated primarily for the poor and the needy. In addition, it may be given to Torah institutions, yeshivot, synagogues, and efforts in the spreading of Judaism. It is important to note that Ma’aser funds should not be used for personal needs or existing debts.
Why Donate Ma’aser?
Beyond the mitzvah itself and the encouragement found in the sources, giving Ma’aser Kesafim carries profound moral and social value. The Torah and Chazal promise blessing and abundance to those who tithe, as it is said: “Aser te’aser… bishvil she’tit’asher” (Taanit). It is an act of emunah, of commitment, and of investing in eternal values.
How is the Ma’aser Calculated?
Ma’aser is calculated from income (net) after deducting expenses related to work (such as commuting costs, etc.). For example: if the monthly income is 10,500 NIS and work-related expenses are 500 NIS, the Ma’aser would be 1,000 NIS. In cases of financial difficulty, one may give less, but the aspiration should always be to fulfill the mitzvah to the fullest extent possible.
The spiritual and Social Value
Beyond personal blessing, Ma’aser Kesafim strengthens mutual responsibility within the community, supports Torah scholars, and helps spread the values of Judaism. It reflects the understanding that personal abundance is a tool to bring good into the world.
Summary
Ma’aser Kesafim is a central mitzvah that combines personal and communal responsibility. It opens the gates of blessing, strengthens one’s bond with Hashem, and contributes to building a just and balanced society.
Where Can Ma’aser Kesafim Be Given?
There are various avenues of giving, including:
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Supporting talmidei chachamim – those dedicated to Torah study.
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Supporting Torah study – assisting yeshivot, kollelim, and Torah educational institutions.
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Supporting a yeshivah – strengthening the next generation of Torah learners.
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Supporting the needy – direct assistance to families in distress.
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Supporting charitable institutions – such as soup kitchens, free-loan funds (gemach), and more.
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Join the supporters of our Yeshivah and fulfill this mitzvah in the most beautiful way.
Donate now
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Dear Partners,
Join us in over 20 years of learningand extensive activity in bringing hearts closer, with great success in establishing hundreds of faithful homes in Israel.
With sincere blessings,
Please note: The organization does not have approval under Section 46 of the Income Tax Ordinance,and therefore donations are not tax-deductible.
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You can also donate by bank transfer:
Bank Pagi (Poalei Agudat Israel) - 52
Branch 177
Account number 102938
In the name of the Avne Nezer Hochma Association - Heikhal Meir
To receive - send the amount and date of donation to WhatsApp or email.
Please note: The association does not have approval under Section 46 of the Income Tax Ordinance,
Therefore, it is not possible to receive a tax refund on the donation.
Questions & Answers – Ma'aser Kesafim
Is there a halachic obligation to give Ma'aser Kesafim?
According to most poskim, there is no absolute halachic obligation to give Ma’aser Kesafim. Rather, it is a sacred and exalted minhag chassidut established by the Sages of Israel throughout the generations. One who observes it merits blessing and abundance.
If it is not an obligation – how should one properly approach it?
Anyone who wishes to merit this mitzvah and become a partner in the Torah of Hashem and in supporting its learners, should declare with sincerity:
“Hareini mekabel al atzmi le’hafrish Ma’aser Kesafim – bli neder.”
This declaration is important, because if in the future one wishes to stop or to change, he may do so without concern for nedarim. In this way, he avoids stumbling in vows while still observing the practice.
Even though Ma’aser Kesafim is not a full obligation…
Already in the days of Chazal, people were compelled to give tzedakah. The assessment was made according to the needs of the poor and the ability of the giver.
Thus ruled the Rambam (Hilchot Matanot Aniyim, 7:10):
“Anyone who sees a poor person asking and does not give him transgresses a negative commandment… and if he refuses to give, the Beit Din compels him.”
This shows that even though the Torah does not set an exact percentage for tzedakah, Chazal instituted guidelines based on need and ability, and did not refrain from compelling it when necessary.
Today, when no Beit Din enforces it, every individual should honestly ask himself:
What is the level of my emunah that Hashem is the One Who sustains and provides?
What is my true financial capacity?
Do I invest only in myself, or also in doing good for others?
❝ And according to the measure of one’s emunah – so will be his generosity. ❞
And accordingly, the more he gives – the more he will merit blessing, protection, and success in both spiritual and material matters.
Even one who has little – is obligated in tzedakah
Tzedakah is not only for the wealthy. Even a person who cannot afford to give a full tenth is still obligated in the mitzvah of tzedakah.
The Rambam rules (Hilchot Matanot Aniyim 7:5):
“Even a poor person who lives from tzedakah is obligated to give tzedakah to another.”
Therefore, even one with limited means should at least give the minimum level. What is this minimum?
A third of a shekel per year (today – a very small sum). This is the basic requirement that no one is exempt from.
In practice, most people give much more throughout the year. If they intend it for the sake of tzedakah, their reward is immense.
Supporting one’s household comes first – but emunah brings blessing
Halacha states that supporting one’s household takes precedence over tzedakah. Thus, one who struggles financially is not obligated to give a large amount, and fulfills his duty with small sums according to his ability.
Yet Chazal said:
“If one sees that his livelihood is limited, let him give from it to tzedakah.”
Meaning – precisely in times of limitation, let him open his heart, and sometimes from there the most wondrous blessing will come.
Therefore, even one who is technically exempt, if he has strong emunah and the courage to give generously from the little he has – he and all he possesses will be blessed.
How to calculate Ma’aser Kesafim correctly?
There are differing opinions and methods. Three central approaches appear in halacha and among the poskim:
1. From net profit – the strict and preferred method
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Calculate total monthly income
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Deduct business-related expenses
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From the remainder, separate 10%
Example:
A falafel shop earns 40,000 NIS per month.
Expenses (ingredients, workers, rent) = 25,000 NIS.
Net profit = 15,000 NIS → Ma’aser = 1,500 NIS.
2. After living expenses – a lenient method based on financial reality
Deduct fixed living costs (mortgage, rent, utilities, education, etc.), From what remains, seperate 10%.
This approach is for those living with financial strain, based on the principle that “supporting one’s household comes first.
3. General estimate – a flexible approach
Estimate what is needed for modest living.
From surplus beyond that, separate 10%.
What is the source for Ma'aser Kesafim?
The obligation is debated among the poskim. Three main views:
From the Torah – Some say it is a Torah obligation, relying on the Midrash:
“Aser te’aser” (Devarim 14) – “tithe so that you may become wealthy” – extending also to money, not only produce.Rabbinic or an asmachta – Others say it is rabbinic, with the verse serving as an asmachta (a scriptural support).
No binding obligation – Some maintain it is not obligatory at all, but a midat chassidut and good custom.
All views are brought in Yechaveh Da’at (III:76). The conclusion:
There is no strict obligation to calculate precisely.
But in all opinions: “Even if not obligatory – the blessing of Hashem upon the giver is assured.”
Is it permitted to “test Hashem” with Ma’aser Kesafim?
Normally, the Torah forbids testing Hashem:
“You shall not test Hashem your God” (Devarim 6:16).
However, concerning tithes of produce, it is written:
“And test Me now with this… if I will not open for you the windows of heaven and pour out for you blessing without end” (Malachi 3:10).
Most poskim extend this to Ma’aser Kesafim as well – especially when given to support Torah learning.
The Vilna Gaon’s view – Ma’aser Kesafim ensures one will not lack. True wealth, however, is promised to one who gives a chomesh (20%).
May Ma’aser funds be used for other mitzvot?
One may stipulate beforehand to use Ma’aser funds for non-obligatory mitzvot, such as:
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Buying aliyot in synagogue
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Kapparot
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Kimcha d’Pischa (Passover aid)
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Other non-obligatory acts of charity.
But for obligatory mitzvot (e.g., lulav, machatzit hashekel, tefillin, matanot la’evyonim), one may not use Ma’aser funds.
The highest use of Ma’aser is supporting a true Torah scholar in need, thereby becoming a full partner in his Torah and its influence on Klal Yisrael.
May Ma’aser be given for the merit of the deceased?
Yes. Tzedakah and Ma’aser Kesafim also bring merit and protection for the souls of the departed. It is good to specify at the time of giving:
“Hareini noten tzedakah zo l’ilui nishmat Ploni ben Plonit.”
Does one give Ma’aser on increased value of assets, such as property or stocks?
One does not give Ma’aser on the appreciation itself; rather, when the asset is sold, Ma’aser is taken from the profit that is actually realized.
Rabbi David Aka Shlit"a
(Former student)
