The poor tithe (Hebrew ma'aser ani מעשר עני) reflects an obligation to set aside one tenth of produce grown in the third and sixth years of the seven-year sabbatical year agricultural cycle for the poor, in the days of the Temple in Jerusalem.[1]
There was no mechanism for collection of the poor tithe after 135,[2] but Orthodox Judaism still regards tithe obligations as residing in produce grown in the Land of Israel. Contemporary practice is to set aside terumah, separate first tithe (Hebrew ma'aser rishon מעשר ראשון), separate terumat ma'aser, then redeem second tithe (Hebrew: maaser sheni מעשר שני) with a coin (on years that do not coincide with ma'aser ani). The coin can be a minimal amount capable of purchasing food and need not be the value of the produce. When the value of the coin is "filled", the coin can be redeemed on a coin of higher value or discarded in a way that prevents its future use. Terumah and terumat ma'aser must be discarded in a manner consistent with their sanctity.
Orthodox Judaism regards it as meritorious to discharge one's poor tithe obligation additionally by giving a portion of one's income, ideally a tenth, to charity.
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The poor tithe is discussed in the Book of Deuteronomy:
The early rabbis, the Tannaim and Amoraim, understood these texts as describing two separate tithes: the first tithe (maaser rishon) for the Levites and the second tithe (maaser sheni) in Leviticus 27 for eating in Jerusalem, except in every third year when it became the poor tithe (maaser ani).[4] The medieval commentator Rashi also interprets Deuteronomy 26:12 as referring to the poor tithe:
The Babylonian Talmud states in Eruvin 29a:
“The general rule is that the produce [that one sets aside for the Poor Tithe] should be enough to provide two meals”
The Babylonian Talmud also records:
indicating that while the poor man's tithe technically could be used to feed one's father, one should not feed his poor father maaser ani, so as not to embarrass one's father. The son should try his best to care for his father out of his other property. The exchange is recorded in the context of a discussion of the commandment of honoring one's parents.[5]
The Jerusalem Talmud Gemara to Tractate Pe'ah 1:1(which does not have a Gemara in the Babylonian Talmud) discusses the maximum amount of one's income/money one can give to the poor and determines that one should not give more than 1/5 of his possessions so he does not become poor himself. This Gemara and a discussion in Sifrei are quoted extensively by later Jewish sages who discussed an ancient custom of tithing 10% of one's income for charity. This tithe, known as ma'aser kesafim, has become a universal obligation in Jewish Law.