Where should tithe money be donated?

Where should tithe money be donated?

Is tithing only for the poor or also for the needs of fulfilling commandments?

The preferred way to fulfill the commandment of tithing is to give the money to poor Torah scholars. However, giving to any Jew in need also fulfills the mitzvah of tithing. The definition of a person in need is someone who does not have enough money to support himself minimally for a year and, alternatively, does not have savings or a stable job that will bring in enough money during the upcoming year.

However, halakhic authorities are divided on whether tithe money can also be given for other mitzvot besides supporting the poor, such as building a synagogue or writing a Torah scroll. The Remo (Yoreh Deah 249:1) holds that tithe money should only be given to needy individuals and not for other commandments. On the other hand, the Taz (YD 249:1) and the Shach (YD 249:3) hold that tithe money can be given for any mitzvah that one would not fulfill without the tithe money.

There is a third approach, one of the Chasam Sofer (Choshen Mishpat 231), who holds that there is no disagreement between the Ramah, the Taz, and the Shach regarding the obligation of giving tithes to the poor. The Ramah speaks specifically of a person who has given tithes to the poor three times, and since this is the preferred way to fulfill this commandment, it is considered a vow, and from now on he must fulfill the mitzvah in its more refined form, which is specifically giving to the poor. However, a person who did not give his tithes to the poor three times in a row, or stipulated explicitly that he is giving without a vow, the Ramah acknowledges that he may ab initio contribute his tithes towards fulfillment of other commandments, such as building a synagogue.

In practice, the custom is to follow the lenient approach of the Taz and the Shach. However, it is forbidden to use tithes for a commandment which one is obligated to fulfill, such as for purchasing a citron for the holiday of Sukkot. Nevertheless, it is preferable to declare in advance that everything is without a vow, and even if one is accustomed to fulfilling the commandment in the preferred manner and giving his tithes to the poor, it will not be considered a vow, and he will be permitted to redirect his contributions to anything he wants.

However, it seems that even one who did not make such a declaration, if he recited the formula of announcing his intent to annul all past and future vows on the eve of Rosh Hashanah, even if he was accustomed to giving his tithes to poor Torah scholars, he is not considered to have made a vow and may contribute to any mitzvah.

The appropriate division for those who contribute a fifth of their income

  Rabbi Hameili (quoted in Shita Mekubetzes) wrote that someone who gives a fifth (20%) of his income as a tithe should give 10% to poor Torah scholars so that they’ll be able to study Torah, while the other 10% can be used for all other mitzvah-related needs. This ruling is brought as practical halacha by the author of the Mishnah Berurah (Ahavas Chesed, Ch. 19, §1).

Is it appropriate to be meticulous and verify that the poor person is truly a Torah scholar  

If someone wants to fulfill the mitzvah of tithing in the best possible way, should he be meticulous and verify through all available means that the poor person really meets the definition of a Torah scholar? Or should he verify where the most distinguished and purest Torah scholars are located, so that the mitzvah is performed in the most excellent manner?

It seems that although it is important to give to a reliable place, a place known for giving to Torah scholars, one should not be too particular about it. The Chid"a (in Brit Olam, Ch. 144) writes that the blessing of wealth for someone who gives charity is because he does not scrutinize the poor person too much, and gives to him even if sometimes he is not a true scholar or truly fears sin, or if there is someone who needs charity more than he does. Therefore, the Almighty also sends him abundance, and the measure of strict judgement does not scrutinize whether he is the most deserving person to receive wealth, or if there is someone more deserving than him. And also, the measure of judgement does not scrutinize whether he has any sin that would prevent him from deserving wealth.

Question: Is it permissible to use the tithe money to donate coffee to the synagogue? Does it make a difference if I also benefit from the synagogue kitchenette? And is there a difference between donating to the synagogue and donating to a coffee corner in a yeshiva for students?

Answer: It is permitted to donate coffee, even if the donor also benefits from it. And in cases where the majority of coffee drinkers are people who do not have the financial means to provide for themselves for the entire year, or do not have a secure and stable source of income for the entire year, it is even permissible according to the opinion of the Remo. Therefore, donating coffee to students who have no source of income of their own and whose sustenance comes from the generosity of the supporters of the yeshiva is considered supporting the poor and aiding them in being more alert during study time, and therefore it is an excellent form of charity.

Donating a Torah Scroll

Question: Is it permissible to donate a Torah scroll using tithes, and is this the most appropriate way to honor one’s parents’ memory?

Answer: The question is why a person wants to write a Torah scroll. If his intention is to fulfill the commandment of writing a Torah scroll, then he must do so as an obligation, like with the taking of the four species on Sukkot, and he cannot use tithe money for this (Meishiv Dovor, vol II, Ch. 75; Maharam Shik, Yoreh Deah 230). However, if the intention is to donate a Torah scroll to a synagogue that is lacking one and to assist the local community, (and even if the Torah scroll is only loaned to the congregation) then one can donate from tithes, according to the lenient opinions of the Taz and the Shach, who rule that it is permissible to donate the tithe money for the purpose of fulfilling a mitzvah.

Regarding the appropriate way to honor parents, emotionally, a Torah scroll creates a feeling of perpetuating one's parents in a tangible way through the holiest object that remains in the most respected place in the synagogue — in the Holy Ark. Indeed, this is a great privilege, even if the scroll is not needed and there are other books available. However, the Rosh ("Laws of Torah Scrolls," chapter 1) wrote that in our times, the main commandment is to buy books that can be used to study Torah; and this is the ruling of the Shulchan Aruch (Yoreh De'ah, chapter 270, section 2), see also She'agat Aryeh (chapter 36). Therefore, the greater mitzvah is to buy basic books for the synagogue that has difficulty acquiring them, such as the Talmud and the Shulchan Aruch and similar books, printed in a clear and readable font that make learning easier. And the most ideal way to honor parents, especially during the first year after their passing, is to donate in their merit to Kollel for married men and to take it upon oneself to partially fund a Torah family, according to one's ability. Financial aid to those who learn full time is the best way to eternally perpetuate the memory of one’s parents.

Giving to a Yeshiva Student

Question: Can a yeshiva student who has no personal wealth or money for living expenses be given tithe money?

Answer: A student who has food and other necessities provided by his parents or by the yeshiva should not be given a tithe money, but it is permitted to donate to the yeshiva so that it can support its students. However, if a student lacks things that other students usually have, and his parents or the yeshiva do not provide for these needs, he is considered poor, and he may be given tithe money.

Question: Can I use tithe money to fund a vacation for a Torah learner?

Answer: If it is really necessary for the student and he has no money to fund it, or if it is necessary for his family, it is permissible, just like it is permissible to finance any expense of the poor. However, if it is only a luxury for him, and the donor just wants to give his relative or friend a vacation, there is no permission for that, and there is no benefit in his getting accustomed to such things. However, if it is not an absolute necessity but there is a benefit and it will cause him to study better, this is included in the category of donating money to fulfill a commandment. And even though the Torah learner has his basic needs for the year, he has a stable livelihood and is not defined as poor, since it is customary to give even for the needs of the commandment from tithe money, it is permissible to give even for this purpose.

Paying tuition from tithe money

Question: Can I pay tuition for sons and daughters from my tithe money?

Answer: Until the age of bar mitzvah, one should not use tithe money to pay tuition, since this is an obligation. The father is obligated to teach his son Torah, and also the daughters must be educated in faith and fear of G-d. They have to be taught the commandments that apply to them. But if the educational institution waives the obligation of tuition, one can use tithe money to pay it. And in any case, one who is lenient and uses his tithes to pays tuition for his sons after the age of bar mitzvah, has authorities that he can rely on. If the father is unable to pay the tuition from his own money, it is proper to pay it from tithes and not cause the institution to make an extra effort to solicit others for his son's expenses. In fact, donating to the institution that educates one’s children takes precedence over other charity. If one is careful to pay from his own money, this only applies to the part that he would have paid anyway. Also, if the father knows that despite the various budgets that these institution receives from the government, and despite collecting tuition from the parents, or a permanent fund that the institution has, the institution still needs additional money, and the heads of the institution need to work hard to get different donors, there is a great commandment for the father to prioritize the institution for giving his tithe money, and add a donation according to his ability. This takes precedence over donating to other Torah institutions. (Shulchan Aruch YD 258:3).

Deducting the price of a donated object from the tithes

Question: I have a table for sale, and the synagogue needs just such a table. Can I donate it to the synagogue, and deduct its value from the tithes that I am obligated to give?

Answer: You can deduct from the tithes you are obligated to pay the value of the table according to the amount you can get for the table if you want it to be bought immediately.

Shulchan Aruch (Yoreh Deah 249:1); Ahavat Chesed (Part 2 Chapter 19); Azmara Leshimcha (Issue 157).