What If My Tzedakah Exceeded Maaser?

In this week’s Olam In this week’s Olam Hahalachah, Rabbi Mendel Prescott, Rosh Yeshiva of Machon Smicha, examines if maaser can be paid in advance.

QUESTION: I had the opportunity to distribute a significant amount of tzedakah this Purim. As I now sit and calculate the totals, I realize that the sum exceeds a tenth of my annual income. May the excess be applied toward next year’s maaser?

 ANSWER: Before addressing the question, let’s clarify the background of maaser kesafim. The core of maaser is a mitzvah de’oraisa, mentioned in several places in the Torah. Its structure follows the seven‑year shemittah cycle: in years one, two, four, and five maaser sheini is taken, while in years three and six the chiyuv is maaser ani. Maaser sheini holds kedushah and must be brought to Yerushalayim and eaten there be’taharah (or redeemed onto money, which is then spent in Yerushalayim on food or korbanos). Maaser ani has no inherent kedushah and is given directly to the poor, who may use it as they see fit.

Importantly, the Torah obligation of maaser applies specifically to agricultural produce. The concept of maaser kesafim—a tithe on monetary income—is not stated explicitly in the Torah.

The Sifri[1] on the passuk “aser te’aser es kol tevu’as zar’echa”[2] derives from the inclusionary word kol that maaser ani applies to all forms of earnings, beyond agricultural produce. At face value, this derasha appears to create a chiyuv de’oraisa, no different from halachos learnt from derashos Chazal. Tosafos,[3] who cite this Sifri plainly, sound as though they understand it to be de’oraisa. Likewise, several Rishonim, including the Ohr Zarua,[4] seem to indicate that maaser kesafim is de’oraysa.

The consensus among the poskim is that maaser kesafim is not de’oraisa and the sifri’s derasha is an asmachta. This is strengthened by the fact that maaser kesafim is scarcely mentioned in the Gemara—an omission which strongly suggests that it is not a true chiyuv.

Similarly, in the Shulchan Aruch,[5] maaser kesafim is mentioned only in the context of the three tiers of tzedakah: giving a fifth is mitzvah min hamuvchar; giving a tenth is middah beinonis; giving less is ayin ra’ah. The Shulchan Aruch does not frame this as a chiyuv to avoid being stingy, but only a characterization of one’s conduct.

Among the Acharonim, two primary approaches emerge regarding the nature of maaser kesafim. The Taz[6] and others maintain that it is a full‑fledged chiyuv de’rabbanan. The Bach[7] argues saying it is not a chiyuv at all. The Chasam Sofer[8] appears to adopt this position as well. The Pischei Teshuva[9] cites several Acharonim who concur and concludes le’halachah that maaser kesafim is a minhag, not a chiyuv. Contemporary poskim, including HaRav Shmuel Wosner[10] and HaRav Nissim Karelitz,[11] adopt this position as halacha l’maaseh.

There is ambiguity around the perspective of the Alter Rebbe (Hilchos Talmud Torah 1:7) it is clear that maaser kesafim is not a chiyuv de’oraisa. However, it remains unclear whether the Alter Rebbe understands it as a formal chiyuv de’rabbanan or as a minhag that has taken on halachic force.

In a Farbraingen 18 Elul 5722, the Rebbe opens his discussion of maaser kesafim by noting that “there is a minhag among many Jews to separate maaser (which has its basis in Shulchan Aruch).” Later in that same sicha the Rebbe explains that according to the Alter Rebbe the obligation is de’rabbanan and not de’oraisa.

Most likely, the term de’rabbanan there is used in a broader sense, to distinguish it from de’oraisa, rather than to define it strictly as a formal chiyuv midirbanan.

Indeed, in other places the Rebbe explicitly refers to maaser kesafim as a minhag.[12]

So, what does this mean in practice, are we not obligated to keep it? Moreover, how do we explain the abundance of detailed halachos governing maaser kesafim in the later poskim treating it almost like a chiyuv gamur?

While its technical status may be that of a minhag, the underlying concept of maaser is deeply embedded in the mesorah of Klal Yisrael. Already by the Avos we find clear precedent for giving maaser from one’s earnings. Avraham Avinu gave maaser from all that he owned to Malki Tzedek, the Kohen of Hashem, as the passuk states: “vayiten lo maaser mikol.”[12] Regarding Yitzchak Avinu, the passuk says “vayimtza bashanah hahi me’ah she’arim,”[13] which Rashi, citing Chazal, explains that the measuring was done for maaser purposes. Yaakov Avinu vows, “ve’chol asher titen li, aser a’asrenu lach.”[14] Notably, the maaser practiced by Avraham and Yaakov applied to kol—all their possessions—not merely agricultural yield.

Following their example, Klal Yisrael accepted the practice of giving maaser as a fixed hanhagah observed with consistency, almost tax-like. An illustration of this is found in the tzava’ah of the Rosh,[15] where he writes that in the land from which he came (Germany), the longstanding custom of their forefathers was to separate one‑tenth of all earnings for tzedakah. He exhorts his descendants to continue observing this practice, and writes as follows:

“Shema bni musar avicha ve’al titosh toras imecha… for in the land from which we departed, our fathers and ancestors practiced separating one part out of ten from all that they earned through commerce, for the sake of mitzvah and tzedakah… and we have followed in their footsteps and accepted upon ourselves and our descendants to separate one‑tenth from all profits of business, interest, and trade… and this matter we have accepted upon ourselves and our offspring forever, to observe and fulfill.”

His son, Rabbeinu Yehudah, records that when the Rosh was exiled to Toledo, Spain, he reinforced this standard there and formally instituted it, as the practice seemed to have weakened there at that time.

If the concept of maaser kesafim is so central to Yiddishkeit—and if it is a practice expected of all—one may wonder why Chazal did not establish it as a formal chiyuv de’rabbanan.

It’s possible that Chazal intentionally kept maaser kesafim as a voluntary act of generosity, encouraging heartfelt giving rather than imposing it as a mandatory, tax-like requirement. People are often more inclined to fulfill voluntary mitzvos than obligations. This underlies in the well‑known maamar Chazal: gadol hametzuveh v’oseh mi‑mi she’eino metzuveh v’oseh,[16] which some explain[17] that when one is commanded, the yetzer hara exerts greater resistance.

Giving away a significant percentage of one’s hard‑earned income isa difficult undertaking. By allowing maaser kesafim to remain voluntary, Chazal eased the challenge—removing the sharp edge of compulsion; but still, all are expected to practice it.

Once a person has become accustomed to practicing maaser kesafim, there may be a chiyuv as noted by the Pischei Teshuva.[18] Consistent practice of a mitzva takes on the halachic character of a nedder. Many poskim therefore advise that when one begins observing maaser kesafim, he should explicitly stipulate that he is doing so bli neder, so as to avoid potential issues should errors occur in the future or the need to pause giving maaser.[19]

The Chofetz Chaim, in his sefer Ahavas Chesed,[20] provides clear, concise guidelines for the proper observance of maaser kesafim. It is strongly recommended reading for anyone who has begun earning an income.

Regarding your question whether excess maaser may be credited toward future obligations, it should be noted that this assumes maaser is calculated on an annual basis rather than as a continuous obligation—a point that is not entirely clear‑cut among the poskim.

Still, the Noda B’Yehudah,[21] addressing whether business losses may be deducted from income, rules that losses are deducted only from that year’s earnings. He bases this on the asmachta of “aser te’aser… shanah shanah,” indicating that the chiyuv follows an annual cycle, rather than an ongoing, rolling calculation.

Back to your original question, the Chofetz Chaim[22] cites a machlokes among the poskim whether the excess can be credited for the future, and seems to rule leniently. But he advises that one stipulate in advance that any tzedakah that exceed maaser should be applied toward the following year. When such a stipulation is made explicitly, it is certainly permissible.

Read the answer and download the full Olam Hahalachah publication.

Sign up to receive the Olam Hahalachah each week straight to your inbox by clicking here.

[1] הובא בתוספות מס’ תענית (ט, א ד”ה עשר תעשר)

[2] דברים (יד, כב)

[3] שם

[4] אור זרוע חלק א הל’ צדקה (סימן יג). עיין עוד בשו”ת חתם סופר ח”ב (סימן רלב) שמבאר בדעת מהרי”ל שהוא סובר שמעשר כספים הוא דאורייתא.

[5] יורה דעה סימן רמט (סעיף א)

[6] יורה דעה סימן שלא (ס”ק לב). ויש לציין שבספר חסידים (סימן קמד) משמע שהוא מדברי קבלה, מהפסוק “הביאו את כל מעשר” (מלאכי ג, י).

[7] יורה דעה שם

[8] בתשובותיו חלק ב (סימן רלא)

[9] יורה דעה סימן שלא (ס”ק יב)

[10] שבט הלוי חלק ד (סימן קכד)

[11] חוט שני הל’ שבת חלק ב (עמ’ שלא)

[12] ראה אגרות קודש חלק יח (עמ’ שפג) דמוכח שהוא בכלל מנהג

[12] בראשית (יד, כ)

[13] בראשית (כו, יב)

[14] בראשית (כח, כב)

[15] פרק ג (אות יד)

[16] מס’ קידושין (לא, א)

[17] ראה בתוספות שם (ד”ה גדול), ובהגהות היעב”ץ שם.

[18] שם

[19] ראה אהבת חסד חלק ב (פרק יח, אות ב)

[20] שם

[21] נודע ביהודה מהדו”ת (סימן קצח)

[22] שם