Thepoor man's tithe (Hebrew:מַעְשַׂר עָנִיma'sar ani), also referred to as thepauper's tithe or thethird tithe, is a triennial tithe of one's produce, required inJewish law. It requires that one tenth of produce grown in the third and sixth years of the seven-yearsabbatical cycle be given to theLevites and the poor.[1]
The law applies during the days of theTemple in Jerusalem, and after the Temple's destruction. It applies only to crops that are harvested in theLand of Israel, but during theSeventh Year, also applies to crops harvested in Jordan and Egypt, so that the poor of Israel would be supported in the Seventh Year.[2]
The poor man's tithe is discussed in theBook of Deuteronomy:
Thus, this tithe is separated from homegrown crops during the 3rd and 6th year of the seven-year cycle.
The early rabbis, theTannaim andAmoraim, understood these texts as describing two separate tithes: thefirst tithe (Hebrew:מעשר ראשוןma'aser rishon) to be given to the Levites and thesecond tithe (Hebrew:מעשר שניma'aser sheni) inLeviticus27:30 to be kept by its owner and to be eaten in Jerusalem, except in the third and sixth years of the sabbatical cycle, when instead of separating the second tithe, the poor man's tithe (ma'sar ani) was separated and given to the poor.[3] The medieval commentatorRashi also interprets Deuteronomy 26:12 as referring to the third year, when the first tithe was given to the Levite and the poor tithe was given to "the stranger, the orphan, and the widow".[4]
Jewish-Roman historianFlavius Josephus refers to the first, second, and third (or poor man's) tithe. The third tithe was to be brought to theLevites, every third and sixth year of the seven year Sabbath cycle. The distribution of which to be given to those in need or want, especially widowed women and orphan children.[5]
TheBabylonian Talmud ruled that the amount of poor man's tithe one gives to a single poor person must be enough to provide for two meals.[6]
The Babylonian Talmud also states that whilema'sar ani technically could be used to feed one's poor father, one should not do so, so as not to embarrass one's father. Rather, a son should try his best to care for his father out of his other property.[7]
TheJerusalem Talmud toPe'ah 1:1 discusses the maximum amount of one's income/money one can give to the poor and determines that one should not give more than one-fifth 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 asma'sar kesafim, has become a universal practice.
Contemporary practice is to set asideterumah, separatefirst tithe (ma'aser rishon), separateterumat ma'aser, separate either thesecond tithe (ma'aser sheni) or the poor man's tithe (depending on the year), then (if applicable) redeem the second tithe with a coin.
Orthodox Judaism regards it as meritorious to discharge one's poor man's tithe obligation additionally by giving a portion of one's income, ideally a tenth, to charity.[citation needed]