Does one need to tithe a disability allowance from Bituach Leumi?

Hello,

In principle, one must set aside maaser from the allowance. However, if because of his disability he has special expenses, such as medications, the purchase of medical devices, nursing assistance, and the like, he may deduct those expenses from the allowance money, and tithe the remainder (Orchot Tzedakah, chapter 9, section 41 and note 61, בשם הגר"נ קרליץ שליט"א).

However, if he does not have sufficient income to cover his basic needs, he is exempt from setting aside maaser (see Rama, Yoreh Deah, siman 251, section 3, that such a person is exempt from giving tzedakah. See also Sefer Orchot Tzedakah, chapter 3, section 4 and note there, that the view of most poskim is that a poor person is also exempt from the mitzvah of maaser kesafim. Also see further in Shu"t Kaneh Bosem, part 3, siman 82, letter 1. And see as well here in Sefer Orchot Tzedakah, chapter 9, note 61 בשם הגר"נ קרליץ שליט"א).

With blessing,

Hillel Meirs