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