When there is be among you a needy person, from one of your brothers in one of your cities, in your land the Lord, your God, is giving you, you shall not harden your heart, and you shall not close your hand from your needy brother.Rather, you shall open your hand to him, and you shall lend him sufficient for his needs, which he is lacking.Beware, lest there be in your heart an unfaithful thought, saying, "The seventh year, the year of release has approached," and you will begrudge your needy brother and not give him, and he will cry out to the Lord against you, and it will be a sin to you.You shall surely give him, and your heart shall not be grieved when you give to him; for because of this thing the Lord, your God, will bless you in all your work and in all your endeavors.For there will never cease to be needy within the land. Therefore, I command you, saying, you shall surely open your hand to your brother, to your poor one, and to your needy one in your land.
(18) And Melchizedek king of Salem brought forth bread and wine; and he was priest of God the Most High. (19) And he blessed him, and said: ‘Blessed be Abram of God Most High, Maker of heaven and earth; (20) and blessed be God the Most High, who hath delivered thine enemies into thy hand.’ And he gave him a tenth of all.
(28) Thus ye also shall set apart a gift unto the LORD of all your tithes, which ye receive of the children of Israel; and thereof ye shall give the gift which is set apart unto the LORD to Aaron the priest. (29) Out of all that is given you ye shall set apart all of that which is due unto the LORD, of all the best thereof, even the hallowed part thereof out of it. (30) Therefore thou shalt say unto them: When ye set apart the best thereof from it, then it shall be counted unto the Levites as the increase of the threshing-floor, and as the increase of the wine-press. (31) And ye may eat it in every place, ye and your households; for it is your reward in return for your service in the tent of meeting. (32) And ye shall bear no sin by reason of it, seeing that ye have set apart from it the best thereof; and ye shall not profane the holy things of the children of Israel, that ye die not.’
(ח) וַיּוֹצִאֵ֤נוּ יקוק מִמִּצְרַ֔יִם בְּיָ֤ד חֲזָקָה֙ וּבִזְרֹ֣עַ נְטוּיָ֔ה וּבְמֹרָ֖א גָּדֹ֑ל וּבְאֹת֖וֹת וּבְמֹפְתִֽים׃ (ט) וַיְבִאֵ֖נוּ אֶל־הַמָּק֣וֹם הַזֶּ֑ה וַיִּתֶּן־לָ֙נוּ֙ אֶת־הָאָ֣רֶץ הַזֹּ֔את אֶ֛רֶץ זָבַ֥ת חָלָ֖ב וּדְבָֽשׁ׃ (י) וְעַתָּ֗ה הִנֵּ֤ה הֵבֵ֙אתִי֙ אֶת־רֵאשִׁית֙ פְּרִ֣י הָאֲדָמָ֔ה אֲשֶׁר־נָתַ֥תָּה לִּ֖י יקוק וְהִנַּחְתּ֗וֹ לִפְנֵי֙ יקוק אֱלֹקֶ֔יךָ וְהִֽשְׁתַּחֲוִ֔יתָ לִפְנֵ֖י יקוק אֱלֹקֶֽיךָ׃ (יא) וְשָׂמַחְתָּ֣ בְכָל־הַטּ֗וֹב אֲשֶׁ֧ר נָֽתַן־לְךָ֛ יקוק אֱלֹקֶ֖יךָ וּלְבֵיתֶ֑ךָ אַתָּה֙ וְהַלֵּוִ֔י וְהַגֵּ֖ר אֲשֶׁ֥ר בְּקִרְבֶּֽךָ׃ (ס) (יב) כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂר אֶת־כָּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר וְנָתַתָּ֣ה לַלֵּוִ֗י לַגֵּר֙ לַיָּת֣וֹם וְלָֽאַלְמָנָ֔ה וְאָכְל֥וּ בִשְׁעָרֶ֖יךָ וְשָׂבֵֽעוּ׃
(8) And the LORD brought us forth out of Egypt with a mighty hand, and with an outstretched arm, and with great terribleness, and with signs, and with wonders. (9) And He hath brought us into this place, and hath given us this land, a land flowing with milk and honey. (10) And now, behold, I have brought the first of the fruit of the land, which Thou, O LORD, hast given me.’ And thou shalt set it down before the LORD thy God, and worship before the LORD thy God. (11) And thou shalt rejoice in all the good which the LORD thy God hath given unto thee, and unto thy house, thou, and the Levite, and the stranger that is in the midst of thee. (12) When thou hast made an end of tithing all the tithe of thine increase in the third year, which is the year of tithing, and hast given it unto the Levite, to the stranger, to the fatherless, and to the widow, that they may eat within thy gates, and be satisfied,
Jewish Encyclopedia - TITHE
According to the Rabbis, the Books of Numbers and Deuteronomy are complementary to each other (comp. Tithe, Biblical Data); consequently there can be no contradiction between them. Thus there were three kinds of tithes: (1) that given to the Levites as stated in Num. xviii. 21 et seq., and termed "the first tithe" ("ma'aser rishon"); (2) the tithe which was to be taken to Jerusalem and there consumed by the landowner and his family, and which was termed "the second tithe" ("ma'aser sheni"), it being taken from what remained after the first tithe had been appropriated; and (3) that given to the poor ("ma'aser 'ani"). Therefore two tithes were to be taken every year except in the seventh year: Nos. 1 and 2 in the first, second, fourth, and fifth years; Nos. 1 and 3 in the third and sixth years.
Nigel Savage on tithing today
I have one friend who tithes a portion of her income each year, and she explicitly uses this language— “tithing” — to make clear to herself and her family that she is fulfilling her contemporary understanding of the biblical obligation, not merely “giving charity”. She’s quite clear that not everything that is “tax deductible” is to her, tithing— and some sorts of tithing (giving to a homeless person) are not tax deductible.
Shulchan Aruch, Yoreh De'ah 248:1-2
Every person is required to give tzedakah (charity). Even the poor who are supported from tzedakah are required to give from what is given to them. One who gives less than they should would be compelled by the authorities and whipped until they gave what was estimated as their means. The authorities could even seize their property before their very eyes, and take from them what they should have given. The authorities can seize real estate for the tzedakah payment, even on Sabbath eve
Shulchan Aruch, Yoreh De'ah 249:1
The amount of giving: If the giver can afford it, he gives according to the poor person's need, and if the giver cannot afford it, he should give up to a fifth of his wealth. This is the greatest way to fulfill this commandment. The average way to fulfill this commandment is to give a tenth of one’s wealth. Less than this is considered an evil eye.
Aruch HaShulchan, Laws of Tzedakah 249:7
It is a simple matter that yearly income is calculated each and every year from Rosh haShanah to Rosh haShanah. If, in this year, a person had been doing business in such a way as to have both income and loss, do a general calculation, and whatever remains of that person’s income, take a tenth for tzedakah. In general, income is considered only the actual income. All business expenses, even food and drink while traveling, are considered to be business expenses and all are deductible.
Tzitz Eliezer, Part 9, 1:2
(Commenting on Rabbi Meir of Rothenberg’s permission to use money designated for the poor to purchase books for study or to be lent to others.) One can say that he permits this because the books will be lent for study to those who need them, and anyone who needs these books is considered poor, insofar as this person lacks them.
ת"ר מפרנסים עניי נכרים עם עניי ישראל ומבקרין חולי נכרים עם חולי ישראל וקוברין מתי נכרים עם מתי ישראל מפני דרכי שלום:
We must provide help for the non-Jewish poor as well as for the Jewish poor; we must visit non-Jews when they are sick as well as our fellow Jews when they are sick; and we must attend to the burial of their dead as well as the burial of our own dead; for these are the ways of peace.
״אִם כֶּסֶף תַּלְוֶה אֶת עַמִּי אֶת הֶעָנִי עִמָּךְ...״ (שמות כב, כד) עַמִּי וְנָכְרִי - עַמִּי קוֹדֵם, עָנִי וְעָשִׁיר - עָנִי קוֹדֵם, עֲנִיֶּיךָ וְעֲנִיֵי עִירְךָ - עֲנִיֶּיךָ קוֹדְמִין, עֲנִיֵּי עִירְךָ וְעֲנִיֵי עִיר אַחֶרֶת - עֲנִיֵּי עִירְךָ קוֹדְמִין.
"If you lend my people money, even the poor with you..." (Exodus 22:24) My people and strangers - my people have precedence, a poor person and a rich one - the poor have precedence. Your poor and the poor of your city - your poor have precedence, the poor of your city and the poor of another city - the poor of your city have precedence.
(ד) הצדקה דוחה את הגזירות הקשות וברעב תציל ממות כמו שאירע לצרפית: הגה: והיא מעשרת ואסור לנסות הקב"ה כי אם בדבר זה שנאמר ובחנוני נא בזאת וגו' (טור מגמרא פ"ק דתענית) וי"א דוקא בנתינת מעשר מותר לנסות הקב"ה אבל לא בשאר צדקה (ב"י דכך משמע מש"ס שם):
Charity dispels harsh decrees and famine (&) saves from death as happened at Zarephath: Gloss: (RAMA) This is referring to tithing and one should not test God except in this regard as it was said {Malachi 3,10} "And try Me now herewith" [with tithing].
(ז) שמנה מעלות יש בצדקה זו למעלה מזו מעלה גדולה שאין למעלה ממנה זה המחזיק ביד ישראל שמך ונותן לו מתנה או הלואה או עושה עמו שותפות או ממציא לו מלאכה כדי לחזק את ידו עד שלא יצטרך לבריות לשאול ועל זה נאמר "והחזקת בו גר ותושב וחי עמך" (ויקרא כ"ה, ל"ג) כלומר החזק בו עד שלא יפול ויצטרך.
(ח) פחות מזה הנותן צדקה לעניים ולא ידע למי נתן ולא ידע העני ממי לקח שהרי זו מצוה לשמה כגון לשכת חשאים שהיתה במקדש שהיו הצדיקים נותנין בה בחשאי והעניים בני טובים מתפרנסין ממנה בחשאי וקרוב לזה הנותן לתוך קופה של צדקה ולא יתן אדם לתוך קופה של צדקה אא"כ יודע שהממונה נאמן וחכם ויודע להנהיג כשורה כר' חנניה בן תרדיון.
(ט) פחות מזה שידע הנותן למי יתן ולא ידע העני ממי לקח כגון גדולי החכמים שהיו הולכין בסתר ומשליכין המעות בפתחי העניים וכזה ראוי לעשות ומעלה טובה היא אם אין הממונין בצדקה נוהגין כשורה.
(י) פחות מזה שידע העני ממי נטל ולא ידע הנותן כגון גדולי החכמים שהיו צוררים המעות בסדיניהן ומפשילין לאחוריהן ובאין העניים ונוטלין כדי שלא יהיה להן בושה.
(יא) פחות מזה שיתן לו בידו קודם שישאל.
(יב) פחות מזה שיתן לו אחר שישאל.
(יג) פחות מזה שיתן לו פחות מן הראוי בסבר פנים יפות.
(יד) פחות מזה שיתן לו בעצב.
(7) There are eight levels of charity, one above the other. The greatest level that has nothing above it is to strengthen the hand of a Jew who has become poor and give him a gift or loan or create a partnership with him or make up some work for him, so as strengthen his hand until he does not [any longer] need to ask others [for help]. And about this it is said (Leviticus 25:35), "and you shall strengthen the hand of a stranger and a resident and he shall live with you;" meaning, strenghten him until he no [longer] falls and becomes needy.
(8) Lower than that is when one gives charity to the poor and does not know to whom he is giving, and the poor person does not know from whom he is taking - since, behold, this is [performance of] the commandment for its own sake. Like this was the secret chamber which was in the Temple, to which the righteous would give secretly and from which the poor of the wealthy families would support themselves secretly. And approaching this is the one that gives to the charity box. And a person should not give to the charity box, unless he knows that the one in charge of it is trustworthy and wise and knows how to manage it appropriately, like [was the case with] Rabbi Chananya ben Tradyon.
(9) Lower than that is when the giver knows to whom he is giving, but the poor person does not know from whom he is taking. An example of this were the greatest of the Sages who would secretly go and place the money at the entrances of the [homes of the] poor. And it is fitting to do like this. And it is a good level when the charity managers are not behaving appropriately.
(10) Lower than that is when the poor person knows from whom he took and the giver does not know. An example of this were the greatest of the Sages who would bundle money in their sheets and lower them behind them and [then] the poor would come and take [the money], so that they would not feel embarrassment.
(11) Lower than that is when one gives it to him in his hand before he asks.
(12) Lower than that is when he gives it to him after he asks.
(13) Lower than that is when he gives him less than what is fit, [but] with a pleasant demeanor.
(14) Lower than that is when he gives it to him sadly.
(טז) הוא היה אומר, לא עליך המלאכה לגמור, ולא אתה בן חורין לבטל ממנה.
(16) He used to say: It is not up to you to finish the work, but you are not free to abandon it.
Tamari, With All Your Possessions, 255-56.
Some years ago, the mayor of Jerusalem proposed a law outlawing begging in the Streets of Jerusalem, as this was a bother and a nuisance to passers-by. The city council dismissed it, among other reasons, on account of the traditional Jewish attitude to begging.... It is true that the argument for the Jerusalem proposal was based on the assumption that society will take care of these people in a more dignified and efficient way. Irrespective of whether in actual fact this is so, there is an additional reason behind such legislation: viz., to prevent the sorrows and misery of the poor and weak from being thrust onto the everyday consciousness of the average person. In the Israeli religious kibbutz movement, for example, we found in the 1950s that even though the kibbutz gave charity as it was supposed to, our children had grown up completely unaware of the reality of poverty and suffering -- an ignorance that has far-reaching effects on the moral and ethical development of a person.
On Giving
You give but little
when you Give of your possessions.
It is when you give of yourself
that you truly give.
You often say, "I would give,
but only to the deserving."
The trees in your orchard say not so,
nor the flocks in your pasture.
They give that they may live,
for to withhold is to perish.
See first that you yourself
deserve to be a giver,
and an instrument of giving.
For in truth it is life that gives unto life
while you,
who deem yourself a giver,
are but a witness.
- Kahlil Gibran, a Lebanese artist, poet, and writer (1883 – 1931)