Tithing of Income (Part 2)

  1. When tithing income, 10% should be tithed precisely,
    for in this 10% there is a profound mystical meaning. Any tithe in
    addition to this 10% should be made separately, after designating the
    initial 10%.

  2. The tithe should be taken on the condition, which
    should, it seems, be stated verbally before tithing, that it may be
    distributed at any time and as one sees fit. This is to avoid violating
    the prohibition of delaying the fulfillment of a vow.

  3. It is not customary to take a tithe from objects
    received.

  4. When money is received for a designated purpose from
    someone who gave the money for that purpose and would disapprove of its
    being used in any other way, it is not clear whether it should be tithed.
    To avoid this uncertainty, it has been suggested that, if the person
    receiving the money is poor, he accept the money without regarding it as
    his own, purchase the object for the donor, and then take the object for
    himself. The person from whom the object is purchased need not be informed
    of his intentions.

  5. Money which is received or earned is tithed even though
    it was tithed by the person from whom it was acquired. Even money received
    from the tithe of another person is tithed. When a person receives an
    inheritance, he tithes it even though his father tithed his income
    throughout his lifetime, for the tithe is a personal obligation to give of
    what one receives to G-d.

  6. A poor person is exempt from tithing. Nevertheless, he
    should give at least one-third of a shekel to charity in the course of the
    year, giving a little bit at a time. There is no need for him to give it
    all at once.

  7. Who is a poor person? A person who earns only enough to
    live on bread and water. But a person who has adequate food and clothing
    is obligated to tithe his income. If his financial situation is difficult,
    he and a friend can exchange their tithes. But he may not give his tithe
    to his friend on the condition that his friend give his tithe to him.