Tithing when the exact amount is unknown

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Question

Some documents were lost, and he doesn't know exactly how much he earned or even if he lost. What should he do?

Answer

Shalom and blessings

Estimate in your mind what you think the amount of the net profit was, and based on that, give the tithe.

Source

Shulchan Aruch (Yoreh De'ah, Siman 249, Sif 1) and Pitchei Teshuva (Se'if Katan 1).

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