Distribution of Tithes
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Question
I would like to hear the opinion of the Gaon, Rabbi Amram, regarding the proper distribution of tithes: should relatives take precedence over the poor in the neighborhood, and is there a specific percentage that should be given specifically to the poor in the neighborhood more than any other charity?
Answer
Hello
The guidelines are found in the Shulchan Aruch:
Providing for oneself takes precedence over all others, and one is not obligated to give charity until he has his own sustenance. Afterward, he should prioritize the sustenance of his father and mother, if they are poor, and they take precedence over the sustenance of his children. Then his children, who take precedence over his brothers, and they take precedence over other relatives, and relatives take precedence over neighbors, and neighbors over the people of his city, and the people of his city over another city. The same applies if they were captives and need to be redeemed. (All this is in the Tur).
Source
Shulchan Aruch, Yoreh De'ah, Siman 251, Se'if 3