Sold an apartment and bought an apartment - is he obligated in tithes?

What types of income are obligated

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Question

Hello, if someone sells an apartment to buy another one, does he need to set aside tithes from the money received?

Answer

Hello and blessings,

There is no need to set aside tithes, because the money received is used to purchase another apartment.

Source

Shulchan Aruch, Yoreh De'ah, Siman 249, סעיף 1.

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