Fundamentals of Giving The Mitzva of Tzedakah and Ma’aser Kesafim

Baltimore Bais Din

Reviewed by Rabbi Mordechai Shuchatowitz, Head of the Baltimore Bais Din

The tefillah of U’nesaneh Tokef is one of the highlights of the chazaras hashatz (repetition of the tefillah) that the chazan says in the Mussaf of Rosh Hashanah and Yom Kippur. We end this tefillah with the statement, “Teshuvah, tefillah, utzedakah maavirin es ro’a hagezeirah” – repentance, prayer, and tzedakah can take away an evil decree. This formula is based on a gemara in Rosh Hashanah (16B), and the fulfillment of these mitzvos is the cornerstone of our avodah (worship) during the period of Elul and Aseres Yemei Teshuva, the Ten Days of Repentance. In this article, we will discuss some fundamentals of tzedakah.

The mitzva of tzedakah is mentioned numerous times in the Torah.[1] It is mentioned as a mitzvas aseh, positive commandment, to support the poor, and is mentioned as a mitzvas lo sa’aseh, a negative commandment, to withhold from supporting the poor. As recorded in the Rambam,[2] this mitzva has different levels in terms of the amount of one’s money that should be given to fulfill this mitzva. One who gives 10 percent of his earnings is considered a benoni, of average generosity. One who gives up to 20 percent of his earnings has fulfilled a mitzva min hamuvchar, in the best way of fulfilling this mitzva. One who gives less than 10 percent of his earnings is considered ayin ra’ah, lacking in generosity.

Aside from the mitzva of tzedakah, there is also a concept of ma’aser kesafim, giving a tenth of one’s earnings to tzedakah. The nature of this obligation is debated in halacha. One opinion is that ma’aser kesafim is an absolute obligation. This is the opinion of the Ta”z in Yoreh Deah.[3] The other opinion is that the concept of ma’aser kesafim is a minhag, a custom. This is the opinion of the Bach in Yoreh Deah[4] and the consensus of most Achronim.[5]

There is a question on the opinion that ma’aser kesafim is only a minhag: Why is there not a Torah obligation from the mitzva of tzedakah to give one tenth of one’s income? As mentioned before, according to the Rambam, the mitzva of tzedakah obligates everyone to contribute from his income to the poor, and a benoni, an average person, will give a tenth of his income in order to fulfill this mitzva.

The answer to this question is discussed in the poskim, halachic authorities. One approach is that the obligation of tzedakah is only an obligation when aniyim, the poor, are actively approaching the donor and soliciting for their needs. The obligation of ma’aser kesafim would then obligate the individual to give a tenth of his income even when the poor are not actively soliciting the donor.[6]

It is important to clarify what maaser funds can be used for. The main purpose of maaser funds is for aniyim, to support the poor. The definition of a poor person is someone who is lacking the ability to pay for basic expenses necessary to live for a year.[7]

There may be many other uses for maaser funds that are not strictly for the sake of aniyim – for example, if one wants to use his maaser funds for the sake of supporting a shul. This is not going towards aniyim, but it is going toward the support of an important mitzva. Is this included in maaser?

 There is a discussion among the poskim about this point. The case that the Rema gives[8] is using maaser funds for the candles to light up a shul. The simple reading of the Rema is that tzedakah funds cannot be used for this purpose. However, the consensus of the poskim[9] is that tzedakah funds may indeed be used for mitzva purposes. In addition to maintaining a shul, other uses would be for building and maintaining a mikva or an organization such as Hatzalah.

Maaser money may definitely be used for support of Torah. Besides being a mitzva purpose, supporting Torah may be considered higher in halacha than support of other mitzvos. For example, we find in halacha that funds collected for maintenance of a shul may be used for support of Torah, but funds collected for support of Torah may not be used for maintenance of a shul. [10]

Another use of tzedakah money is for a gemach, a fund that provides interest-free loans. The Chofetz Chaim[11] very much advocates that one should allocate some of his tzedakah money for use in a gemach, with the intent to use that money for loans to community members. He quotes the halacha in Shulchan Aruch[12] that the highest form of tzedakah is to lend money so that a person can establish himself to be self-sufficient. This form of tzedakah, helping a fellow Jew to not be an ani (poor), is even higher than giving an ani a donation.

One last topic we will cover in this article is the question of deducting expenses from one’s income in calculating the amount to give ma’aser on. Let’s use the example of a business. A business has revenue from whatever sales or service it provides. However, there are many expenses involved in running a business, such as rent, payment of employees and staff, business-related insurance, marketing, etc. Additionally, the business will have to pay taxes on its earnings. The halacha is that maaser is calculated from net revenue, meaning after all expenses are deducted.

There are other important issues that should be discussed in the topic of tzedakah and maaser. For example, what is the role of kedima, order of precedence, in tzedakah? A person may have a family member, neighbor, or close friend who is in need. Does this person have precedence to receive tzedakah?

Another topic we can discuss is the concept of nidrei tzedakah. One who takes a vow to give tzedakah must fulfill that vow. What is considered a neder, a vow? Some common scenarios that involve this question are a pledge made in shul or a mishebeirach. We hope to discuss these topics, among others, in a future article.

Rabbi Rosenfeld administers cases for the Baltimore Bais Din. He can be reached at RYR@Baltimorebaisdin.org.