Concern of Vow and Obligation of Tithing

A. Last year, I undertook (presumably without a vow) to study several tractates not for memorial purposes but just for a general completion of the Shas, and I am unable to fulfill my commitment by Simchat Torah. What should I do? B. I undertook to pay my sister's debt of 7,000 shekels from tithes, and a friend heard about it and gave me all this money from his tithes. Do I need to tithe the money he gave me? Thank you very much

Shalom Rav

A. If it was without a vow, there is no need to complete it. Also, if you performed a release of vows with a declaration last year, or said "Kol Nidrei," there is no need to complete it. 

B. Since it was given to you to pay the debt, there is no need to tithe. 

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