Tithing from Money Given for Buying Books
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Question
If someone receives money as a gift and wants to buy books with it, can they tell the giver to give it for books and be exempt from tithing?
Answer
If the giver stated this before the recipient received the money and indeed insists on it, they are exempt from tithing. However, if stated after receiving, they are obligated to tithe.
Source
Shulchan Aruch, Yoreh De'ah, Siman 249
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