Purchasing a Torah Scroll with Tithe Money

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Question

Can one donate a Torah scroll with tithe money?

Answer

The opinion of the Rema is that one cannot fulfill commandments with tithe money as it is designated only for the poor. However, the opinion of the Shach and the Taz is that one can fulfill commandments. According to the Rema, one cannot be lenient in this matter, but according to the Taz and the Shach, it is open for discussion. Practically, it depends on the intention: if one intends to fulfill the commandment of writing a Torah scroll, he cannot use tithe money because this commandment is obligatory for him. Just as it is clear that even according to this opinion, one cannot purchase a mitzvah and an etrog with tithe money, even though it is a commandment, because the mitzvah of matzah and etrog is obligatory for him, so too, the commandment of writing a Torah scroll cannot be fulfilled with tithe money. However, if his intention is merely for donation, he can donate according to their opinion.

Source

Shulchan Aruch, Yoreh De'ah, Siman 249

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