This sugya discusses the concept of Ma’aser Kesafim – giving 10% of one’s profit to Tzedakah, and how it differs from the general concept of Tzedakah. While the Mitzvah of Tzedakah obligates one to assist the poor, this may be only when one is requesting help. As the literal definition of Ma’aser implies, one is obligated to actually “set aside” one-tenth of his profits (similar to the regular Halacha of Ma’aser Ani, which requires one to put aside one-tenth of his produce before he is allowed to use it).  Also, Ma’aser Kesafim has a clear “1/10^th” amount – is there a similar defined amount that one is required to give for Tzedakah?  

We discuss the debate amongst the poskim as to whether Ma’aser Kesafim is an actual obligation – min HaTorah, Mi’Drabanan or a Minhag Tov.

This sugya discusses the source, definition, and essence of this chiyuv.  In the next sugya, we will discuss the exact means of calculating donations, and what these donations can be used for (e.g. tuition, shul obligations, Torah institutions, supporting children in Kollel, purchasing/sponsoring seforim and Torah publications).