This booklet will delve into the specific guidelines of Ma’aser Kesafim.  The mitzvah of Tzedaka is to give to the needy. The mitzvah of Ma’aser Kesafim is to set aside 1/10^th of one’s profits.  This distinction requires one to ask the following question – what to do with the “set-aside” Ma’aser money?

·         Should this Ma’aser money be given to the poor?

·         Can it be used for other Mitzvos, such as buying Aliyos in Shul, purchasing seforim, or other Mitzvos?

·         What about a Mitzvah that one already obligated to do (i.e. Matzoh, Daled Minim, Tefillin, etc) - may one use Ma’aser funds to purchase these items?

·         Is one allowed to pay for his child’s tuition with Ma’aser money? Is there a difference between a boys schools and a girls schools?

Next sugya will include a special discussion regarding whether one may use funds to support his children (single or married), and if there is a difference in the Halacha between children of different ages.

 In the “L’halacha” section, we added a lot of material from our contemporary Poskim on the many intricate Halachos of spending Ma’aser Kesafim funds.