Tithing Money for Retired Parents
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Question
I am married. Is it permissible to give my tithe to my parents who are now retired and their income has decreased?
Answer
Hello,
It is a great mitzvah to give tithes to parents if they are in need, and this takes precedence over other charities.
However, it is necessary to check if their income is sufficient. It is possible that at this age, as their income has decreased, so have their expenses.
Source
Responsa Chatam Sofer (Yoreh De'ah, Siman 329).