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The Torah-mandated tithes were meant to support the priests and Levites, who were in charge of Jewish education. Ideally, today too, the recipients of ma’aser money are those yeshivot that train the next generation of rabbis and educators. They will teach and guide the nation in the ways of Torah and mitzvot, morality and industriousness, work and study, family values and volunteering. Nevertheless, if there are many poor people who lack the basic necessities of food and clothing, most ma’aser money should be directed to them.
This order of priorities is very reasonable. In a healthy society, ma’aser to rabbinic colleges functions as preventive medicine. With proper Torah guidance, everyone will understand the values of education and work. People will do their work industriously and professionally, families will budget properly, blessing will proliferate, and very few people will be poor. Yet, if this preventive medicine fails and people become “sick” – meaning those who study Torah do not educate the community to work and to develop society, science, and the economy – then most ma’aser needs to be dedicated to those who are “sick,” namely the poor and others in need.
In terms of orders of priorities within yeshiva donations, donors should give preference to those yeshivot whose worldview is most similar to their own. This way they become partners in forming a Torah world in accordance with their values.
When necessary, one may use ma’aser money to take care of other religious needs, such as building a synagogue. But ma’aser may not be used for obligations. For example, one may not use this money to buy tefillin (phylacteries) or mezuzot, or to pay synagogue dues. One may not use ma’aser to pay tuition either, since education is an obligation incumbent upon the parents.
