Weekly Sidra: Terumah (Gift)
Torah Portion: Shemot / Exodus 25:1-27:19
Haftorah: Yeshayahu / Isaiah 66:1-24

He who pays Maaser removes part of his self love for the sake of the Creator.

Maaser kesofim literally means a tenth of money. Tithing one’s income for charity, is an age-old practice dating back to our forefathers’ days. Avraham gave Maaser to Malki-Tzedek (Bereishis 14:20); Yitzchak gave Maaser (Rashi Sefer Bereishit 26:12); and Yaakov, too, says, "And of all that You will give me I will surely give a tenth to You" (Bereishis 28:22). In addition, tithing is a time-honored formula for becoming wealthy (Tanchume Devarim 18), so much so that it is even permitted to give Maaser with the intent of "testing" Hashem to see if one will become rich through giving tithes (Based on the verse in Malachi 3:10).

Is there any difference between the Mitzvah to give Tzedakah (charity) and the obligation to give 10% from our income? What unique laws are involved in this obligation, and what is the reward for giving Maaser properly? Although anyone who gives Tzedakah has a guarantee from our Torah that he will not be impoverished by doing so, one who properly separates 10% of his income to charity has a guarantee that he will be repaid for every penny that he gives to charity, and that he will become wealthy over time.

Maaser means “a tenth.” It’s based on the Hebrew word eser, or ten. As a rule, it refers to donating ten percent of whatever to whomever. While maaser may seem like a lot of giving, it’s actually all about receiving. Just like sacrifices, which primarily benefit those who bring them, giving maaser whips you into spiritual shape by forcing you to extend yourself. The original concept of maaser is Torah-based. Additionaly, every person is obligated to give a tenth of his earnings to charity. We already find this custom by our patriarchs. Before Jacob went to his uncle Laban he pledged to God that "everything that You give me, I will surely tithe to You." Income maaser is given from all gross income and monetary gifts which a person earns or receives.

Halacha requires the tithing (separation of teruma and Maaser / Tithes). Teruma and Maaser may not be separated on Shabbat and Festivals.

The base on which Maaser kesofim is calculated is one’s income including recurring income like wages and ordinary profits, plus non-recurring income such as inheritances and capital gains. One should give tzedakah on his capital. However tzedakah should be calculated on each asset only once, not annually. Maaser k’sofim must be deducted even if the income is received from one who has already given Maaser kesofim on those funds. (This is different from agricultural tithing in which case the tithe must be given only once on any given crop.) Maaser kesofim may be paid in cash, merchandise, or one’s labor. In the case of labor, Rav Auerbach points out that Maaser must be given on the value of the work done.

Rabbi Akiva said about the Maaser (Mishnah, Masechet Avot): “Tithing is a qualification for wealth.” The Vilna Gaon: “Who keeps Maaser is guarded from harm.”