Teves 5777 16 פרשת ויחי Vol. 21 Issue #16 Parashas Vayechi Ma’aser Kesafim 1, 3b) implies that one is required to give Ma’aser Rabbi Michael Taubes Ani, a tithe of one tenth to the poor, from all of (YUHSB ‘76, RIETS ‘82) one’s possessions, not just from agricultural Rosh Yeshiva – MTA produce. This view is cited by the Mordechai, in Rabbi - Kehilas Zichron Mordechai his commentary on the Gemara in Bava Kamma When Yaakov Avinu, while running away (siman 192, daf 53: B’dapei Harif), where it is from his brother Eisav, awakens after dreaming presented as a source for the Mitzvah to give about the Malachim ascending and descending the Ma’aser Kesafim. Another source is found in the ladder, he davens to Hashem, and vows that if commentary of Tosafos on the Gemara in Taanis Hashem will provide for his needs and see that he (9a) which expounds upon a Posuk later in the will return safely to his father’s home, he will give Torah (Devarim 14:22) that contains the Hashem one tenth of whatever he has (Bereishis seemingly extraneous double use of a word in 28:20-22). In the Da’as Zekeinim MiBa’alei relationship to tithes (Aser T’aser). Tosafos (ibid HaTosafos (ibid posuk 20 s.v. im), a Midrash is s.v. aser) cites a statement in the Sifrei (which is cited which indicates that Yaakov at that time not found in our current standard editions) that instituted that one should give away one tenth of extrapolates from this entire expression that there one’s money to Tzedakah. Although the Torah are indeed two tithes which must actually be itself clearly presents elsewhere the Mitzvah to given. The first is the one tenth to be separated support the poor by giving Tzedakah (Vayikra from one’s agricultural produce, the second is the 25:35, Devarim 15:7-8), no guidelines are given one tenth to be given to the poor from any other as to specifically how much money or what potential source of income, such as business or percentage of one’s income must be given to other capital gains that one may have. This too, Tzedakah in order to properly fulfill this then, is a source for the Mitzvah of Ma’aser Mitzvah. The idea of giving one tenth of one’s Kesafim. It is worth noting that this same idea agricultural produce to the poor is indeed appears in the Yalkut Shimoni, in Parshas Re’eih documented in the Torah (Devarim 26:12); this is (remez 893) and in the Midrash Tanchuma (ibid os known as Ma’aser Ani, which was given in years 18), where it is mentioned that this gift of one three and six of seven year Shemittah cycle. No tenth of one’s business income should be given other mention, however, of a requirement to give specifically to those who are involved in Torah specifically one tenth of anything to the poor is study. found in the Torah. The implication of the above sources is that Based upon a Posuk in Mishlei (3:9), the obligation to give Ma’aser Kesafim to the poor however, the Yerushalmi in Peiah (Perek 1 halacha is rooted in the Torah, a view which seems to be Vol. 21 Issue #16 שמע קולנו Page 2 accepted by the Shaloh (Shnei Luchos Habris, actual obligation, even on the level of a Mitzvah Maseches Megillah – inyan tzeddakah uma’aser, MideRabbanan. In an earlier Teshuvah (ibid, s.v. umikol makom), among others. Most other siman 1), Rav Yaakov Emden quotes from his Poskim, however, do not consider this to be a father the Chacham Tzvi that the Bach’s position is Torah based obligation. The Maharil, for example correct, and he himself brings proofs to his father’s (shu”t Maharil, siman 54, 56), writes clearly that view in a subsequent Teshuvah (ibid, siman the Mitzvah of Ma’aser Kesafim is MideRabbanan, 3). The Chavos Yair, in the aforementioned and he consequently allows for certain leniencies Teshuvah (ibid), agrees to this position himself as in this obligation. The Chavos Yair too (shu”t well; this seems to be the majority view. The Chavos Yair siman 224), in a lengthy Teshuvah Pischei Teshuvah (Yoreh Deyah, ibid, seif katan where he discusses, among other things, what 12) notes that this position that giving Ma’aser exactly is considered income and how to treat Kesafim is only a Minhag was actually presented business expenses in this regard, likewise quotes much earlier by the Maharam of Rothenburg. He an opinion that the obligation of Ma’aser Kesafim then adds, however, that some hold that although is MideRabbanan, and that the Pesukim mentioned it is only a Minhag, once one has observed the above are just a remez, a hint to the idea in the Minhag, he shouldn’t stop doing so except in a Torah. He notes there as well that the situation of great need. Some of the above quoted aforementioned Yalkut Shimoni (ibid) writes Poskim discuss how many times one must observe specifically that the Posuk in the Torah is only this practice before it is considered that he has aremez. The Aruch HaShulchan (Yoreh Deyah, permanently adopted the Minhag. siman 249 seif 2) likewise writes that the One of the issues which depends upon requirement to give one tenth of one’s money to whether giving Ma’aser Kesafim is an actual the poor is only MideRabbanan, and it is merely Mitzvah (from the Torah or from the Rabbanan) hinted at by the Posuk in this Parsha (Bereishis, or whether it is simply a Minhag is the question of ibid posuk 22) referred to above; the Ma’aser to whom one is required to give Ma’aser Kesafim actually required by the Torah relates only to one’s money. The Shulchan Aruch (Yoreh Deyah siman agricultural products, and is given to the poor only 249 seif 1) writes that one must support the poor once every three years. by giving them as much as they need, keeping in Still other authorities rule that giving mind how much he can afford; giving one tenth is Ma’aser Kesafim to the poor is required neither by considered the average contribution, while one the Torah nor by the Rabbanan, but is rather a who wishes to be generous should give one fifth, Minhag, a proper custom. This position is as suggested by the Gemara in Kesubos (50a). The articulated by the Bach, in his commentary on the Ramo (ibid) adds, though, that Ma’aser Kesafim Tur (Yoreh Deyah, siman 331 s.v. av), when he money must be used specifically to be given to the discusses what type of Tzedakah may be given with poor, and not for any other Mitzvah or to assist any Ma’aser Kesafim money, as opposed to Ma’aser other worthwhile cause. The Shach (ibid) quotes Ani money, and is agreed to by Rav Yaakov Emden those who disagree and say that expenses for a (shu”t sh’ailos Ya’avetz vol. 1 siman 6), who, Mitzvah which one otherwise would not have done quoting the above cited Posuk in this Parsha (ibid), may be paid for with one’s Ma’aser money. The writes that giving Ma’aser money to the poor is view of the Ramo (ibid) is most likely based on a Middas Chasidus, an act of piety learned form there being a strong connection between Ma’aser Yaakov Avinu; he then proves that there is no Kesafim and Ma’aser Ani; the latter had to be Vol. 21 Issue #16 שמע קולנו Page 3 given to poor people and not used even for recommendations that one keep written records in Mitzvos. The view of the other Poskim probably a notebook about how much he gives to Tzedakah, is that since giving Ma’aser Kesafim is simply a as well as that one should take a reckoning of one’s Minhag, its rules do not necessarily parallel those income and one’s Tzedakah contributions once or of the Mitzvah to give Ma’aser Ani. The Chasam twice a year. He adds later (ibid perek 20 os 6) Sofer (shu”t Chasam Sofer, Yoreh Deyah siman that one who is careful about giving Ma’aser 232) makes this very distinction; in his previous Kesafim is treated as though Hashem Himself were Teshuvah (ibid, siman 231) he suggests that if his partner in business. when one first decides to undertake the practice of giving Ma’aser Kesafim, one has in mind Thought Before Action…or Action specifically that he would like to use the money to Before Thought? pay for other Mitzvos or to support other Zeve Kornwasser (‘18) charitable causes and not just give it to the poor, he may do so. As Yaakov’s life slowly came to a close, he decided to call all of his children in for one last In terms of how to calculate one’s income opportunity for a berakhah. Yaakov individualized each for the purpose of determining how much the one blessing based on each of his children’s’ strengths or tenth is that he must give away, Rav Moshe weaknesses. Immediately after rebuking Shimon and Feinstein (shu”t Igros Moshe, Yoreh Deyah vol.1 Levi, Yaakov called Yehuda to be blessed. After siman 143) writes that money which is held back hearing his older siblings’ “blessings,” Yehuda was from one’s paycheck for withholding taxes is hesitant to step forward. It was only after Yaakov considered as if it was never his, and thus is not began his berakhah, that Yehuda finally stepped viewed as part of his income; Ma’aser Kesafim forward.