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Just as the Torah commanded us to take tithes from agricultural produce, the Sages mandated that we set aside a tenth (10%) of our income for charity and Torah institutions. The money set aside to fulfill this obligation is commonly referred to as ma’aser or ma’aser money. One who wishes to fulfill the mitzva maximally may donate up to a fifth (20%). However, people should not give away more than this unless they are extremely wealthy, as one cannot predict what the future may bring.
The mitzva of giving a tenth applies to all discretionary income. This includes take-home pay, interest on investments, gifts and inheritances, child allowances, and scholarships that can be used at the recipient’s discretion. However, money given on condition it be used for a specific purpose is exempt from ma’aser. For example, money that parents give their children to buy a house, clothing, or anything else is exempt, as is scholarship money which covers tuition.
Those whose finances are very tight are exempt from giving ma’aser. However, people who make a reasonable amount of money but whose expenses are high due to purchasing an apartment or the like, may not assert that their financial situation is precarious. This claim can be made only by a person who objectively does not have the money, such as someone in a low-income bracket.
