עברית
Halachot and Customs
Is Ma'aser Kesafim Calculated Before or After Deducting Expenses?
Question
1. How should one separate ma'aser (tithe)? Should it be from the net or gross salary?
2. Is ma'aser to be separated after deducting all expenses or before?
3. What should one do if the entire salary is consumed by necessary expenses? Thank you very much.
Answer
Greetings,
1. Ideally, one may deduct from the salary all expenses related to the business (such as rent for the place of work, travel expenses, and the like), and only thereafter separate ma'aser. See Birkhei Yosef, Yoreh Deah, siman 247, se'if 6, and Shut Shevet HaLevi, part 5, siman 133, se'if 4.
2. Poskim differ regarding whether one may separate ma'aser after deducting living expenses unrelated to the business. The custom follows the stringent opinion; however, if one is in pressing financial straits and cannot afford to separate ma'aser from one’s entire salary or earnings, one may stipulate in advance to separate ma'aser only after deducting living expenses, and then may do so. See also Shut Shevet HaLevi ibid., and Shut Yechaveh Da'at, part 3, siman 76.
3. In such a case, there is no obligation to separate ma'aser kesafim.
Wishing you much success, Hillel Meirs
