Maaser and Terumah: Tithing in Judaism Explained

In the Torah, before eating wheat, wine or oil harvested in the Land of Israel, one first separates several portions: a first offering for the kohen (the priest), a tithe for the Levite, and a second tithe that is either eaten in Jerusalem or given to the poor. These separations carry names that recur throughout Jewish tradition: terumah (“what is set apart, what is lifted up”) and maaser (“tithe”, literally “a tenth”). Many people also know “maaser” as a charitable custom: giving a tenth of one’s income. This article carefully distinguishes these two realities, sets out the sources in the Torah and the Talmud, and explains what remains of them today.

In short: on the agricultural produce of the Land of Israel, the Torah imposes a series of separations. First comes the terumah gedolah (“the great terumah”), given to the kohen, which the Sages fix at roughly one fiftieth; then the maaser rishon (“first tithe”, a tenth of what remains), given to the Levite, who in turn separates a tithe of it for the kohen, the terumat maaser; then the maaser sheni (“second tithe”) in years 1, 2, 4 and 5 of the seven-year cycle, eaten in Jerusalem, or the maaser ani (“tithe for the poor”) in years 3 and 6. According to the Torah, these mitzvot apply only in the Land of Israel; today they are considered to be of rabbinic origin, but they continue to be observed in Israel. Giving a tenth of one’s money income (maaser kesafim), by contrast, is not a Torah commandment: it is an ancient custom, framed by the halachic authorities.

1. The vocabulary: the separations in the Torah

The Torah distinguishes several “gifts” (matanot) that the owner of a field or orchard must set aside. Here is the overall picture, which we then examine in detail.

Terumah gedolah: the first offering, given to the kohen (Bamidbar [Numbers] 18:8-12; Devarim [Deuteronomy] 18:4).
Maaser rishon (first tithe): a tenth of what remains, given to the Levite (Bamidbar 18:21-24).
Terumat maaser (the terumah of the tithe): the Levite in turn separates a tenth of his tithe for the kohen (Bamidbar 18:26-28).
Maaser sheni (second tithe): a tenth of what remains, which the owner eats himself in Jerusalem (Devarim 14:22-27).
Maaser ani (tithe for the poor): in place of the second tithe, in years 3 and 6 of the cycle, given to the Levites, the strangers, the orphans and the widows (Devarim 14:28-29).
Others: challah (the portion of dough, Bamidbar 15:20), bikkurim (first fruits, Devarim 26:1-11), the tithe of livestock (Vayikra [Leviticus] 27:32).

Maimonides (Rambam) sums up the order: “After separating the great terumah, one separates a tenth of what remains: this is what is called the first tithe” (Rambam, Hilchot Maaserot 1:1). The word terumah also designates, in another sense, the voluntary contributions for the Sanctuary (this is the name of the Torah portion Terumah); here we are speaking of the terumah of the harvest.

2. What the Torah says

Terumah: “the first of your grain”

The separation for the kohen is first announced to Aaron: “Behold, I have given you charge of My terumot (separated gifts), of all the holy things of the children of Israel” (Bamidbar 18:8). Deuteronomy specifies the substance:

“The first of your grain, of your wine and of your oil, and the first of the shearing of your flock, you shall give him.”

(Devarim 18:4) — רֵאשִׁ֨ית דְּגָֽנְךָ֜ תִּירֹשְׁךָ֣ וְיִצְהָרֶ֗ךָ וְרֵאשִׁ֛ית גֵּ֥ז צֹאנְךָ֖ תִּתֶּן־לֽוֹ׃

The Torah sets no quantity; it is the Sages who determine it (see below). The verse in Shemot (Exodus), “You shall not delay [the offering from] your abundance and your liquid [first fruits]” (Shemot 22:28), is read as the command to separate without delay.

The first tithe: the inheritance of the Levites

“And to the sons of Levi, behold, I have given every tithe in Israel as an inheritance, in exchange for their service, the service that they perform in the Tent of Meeting.”

(Bamidbar 18:21) — וְלִבְנֵ֣י לֵוִ֔י הִנֵּ֥ה נָתַ֛תִּי כׇּל־מַֽעֲשֵׂ֥ר בְּיִשְׂרָאֵ֖ל לְנַחֲלָ֑ה חֵ֤לֶף עֲבֹֽדָתָם֙ אֲשֶׁר־הֵ֣ם עֹֽבְדִ֔ים אֶת־עֲבֹדַ֖ת אֹ֥הֶל מוֹעֵֽד׃

The Levites have no land in Israel: “I am your portion and your inheritance among the children of Israel,” G-d says to Aaron (Bamidbar 18:20). The tithe is therefore their wage, in return for their service in the Sanctuary and for their teaching. The text adds that the Levites must in turn separate from their tithe:

“You shall speak to the Levites and say to them: when you receive from the children of Israel the tithe that I have given you from them as your inheritance, you shall separate from it an offering for Hashem, a tithe of the tithe.”

(Bamidbar 18:26) — וְאֶל־הַלְוִיִּ֣ם תְּדַבֵּר֮ וְאָמַרְתָּ֣ אֲלֵהֶם֒ כִּֽי־תִ֠קְח֠וּ מֵאֵ֨ת בְּנֵֽי־יִשְׂרָאֵ֜ל אֶת־הַֽמַּעֲשֵׂ֗ר אֲשֶׁ֨ר נָתַ֧תִּי לָכֶ֛ם מֵאִתָּ֖ם בְּנַחֲלַתְכֶ֑ם וַהֲרֵמֹתֶ֤ם מִמֶּ֙נּוּ֙ תְּרוּמַ֣ת ה׳ מַעֲשֵׂ֖ר מִן־הַֽמַּעֲשֵֽׂר׃

This is terumat maaser (Bamidbar 18:28), which goes to the kohen. Rambam explains that the first tithe itself has no further sanctity once the terumah of the tithe has been removed: an Israelite may eat it, even in a state of impurity (Rambam, Hilchot Maaserot 1:2).

The second tithe and the tithe for the poor

The book of Devarim adds two further tithes, which alternate:

“You shall tithe all the produce of your seed, what comes out of the field year after year.”

(Devarim 14:22) — עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כׇּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃

This second tithe is eaten “before Hashem your G-d, in the place He will choose” (Devarim 14:23), that is, in Jerusalem. If the road is too long, it can be converted into money: “you shall give it for money and bind up the money in your hand, and you shall go to the place that Hashem your G-d will choose” (Devarim 14:24-25); a fifth is then added to the value (Vayikra 27:31). The money is spent in Jerusalem to buy food that one eats “with joy, you and your household” (Devarim 14:26).

Every three years, this tithe is replaced by the tithe for the poor:

“At the end of three years, you shall bring out the entire tithe of your produce of that year and deposit it within your gates. Then the Levite, because he has no portion or inheritance with you, and the stranger, the orphan and the widow who are within your gates, shall come and eat and be satisfied, so that Hashem your G-d may bless you in all the work of your hand that you do.”

(Devarim 14:28-29) — מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כׇּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃ וּבָ֣א הַלֵּוִ֡י כִּ֣י אֵֽין־לוֹ֩ חֵ֨לֶק וְנַחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּ֠ר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָרֶכְךָ֙ ה׳ אֱלֹהֶ֔יךָ בְּכׇל־מַעֲשֵׂ֥ה יָדְךָ֖ אֲשֶׁ֥ר תַּעֲשֶֽׂה׃

The Torah even makes this act the subject of a solemn declaration (viduy maaser): “I have removed the holy things from the house; I have also given them to the Levite, the stranger, the orphan and the widow, according to all Your commandment” (Devarim 26:13). Rambam counts this declaration among the positive commandments (Rambam, Hilchot Maaser Sheni 11:1).

Finally, for livestock, “every tithe of the herd or flock, whatever passes under the rod, the tenth shall be holy to Hashem” (Vayikra 27:32); and more generally, “every tithe of the land, of the seed of the land, of the fruit of the tree, belongs to Hashem” (Vayikra 27:30).

“Every tithe of the land, of the seed of the land, of the fruit of the tree, is Hashem’s: it is holy to Hashem.”

(Vayikra 27:30) — וְכׇל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֙רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַה׳ ה֑וּא קֹ֖דֶשׁ לַֽה׳

3. The Sages clarify: the measure, what is subject, tevel

The measure of terumah. The Torah does not fix it; the Mishna does:

“The measure of terumah: [for] one with a generous eye, one fortieth (Beit Shammai say: one thirtieth); the average, one fiftieth; the stingy, one sixtieth.”

(Mishna Terumot 4:3) — שעור תרומה, עין יפה, אחד מארבעים. בית שמאי אומרים, משלשים. והבינונית, מחמשים. והרעה, מששים

Rambam specifies that, according to the Torah, terumah has no fixed measure: “a single grain of wheat suffices to exempt the whole heap”; but, ideally, one separates only according to the measure given by the Sages, never less than one sixtieth (Rambam, Hilchot Terumot 3:1-2). The same source says that, nowadays, “it is destined to be burned because of impurity” (since the kohanim are no longer in a state of purity) and that one is permitted to separate any amount from the outset (Hilchot Terumot 3:1).

What is subject to separation. The Mishna lays down the rule: “Everything that is edible, that is guarded, and that grows from the earth is subject to the maaserot” (Mishna Maaserot 1:1). Grain, wine, oil, fruit and vegetables are therefore all included.

Tevel. Produce from which terumah and maaser have not yet been separated is called tevel and is forbidden to eat. Rambam notes that whoever eats tevel is liable to “death at the hands of Heaven” (Rambam, Hilchot Maaserot 1:5).

Who may eat terumah? Only the kohen and his household: “No outsider (zar) shall eat of the holy thing” (Vayikra 22:10). Whoever eats it by mistake must repay its value plus a fifth: “if a man eats a holy thing unintentionally, he shall add its fifth to it” (Vayikra 22:14; Mishna Terumot 6:1).

4. The seven-year cycle

Tradition distributes the tithes over a cycle (Rambam, Hilchot Maaser Sheni 1:1; Hilchot Matnot Aniyim 6:4):

Years 1, 2, 4 and 5: the maaser sheni is separated.
Years 3 and 6: the maaser ani, for the poor, is separated in its place.
Year 7: this is the shemitta (see What is shemitta?), after which the cycle of six years begins again.

The Sages give these tithes very strong social importance. Pirkei Avot 5:9 teaches that pestilence increases at four times, including “in the fourth year, because of the tithe for the poor of the third, and in the seventh, because of the tithe for the poor of the sixth”: failing to give the poor what is due to them has consequences.

At the end of each three-year period, the biur took place, the removal from one’s house of all the portions due, on the eve of Pesach of the fourth and of the seventh year (Mishna Maaser Sheni 5:6); one then recited the declaration (viduy) of Devarim 26:13 (Rambam, Hilchot Maaser Sheni 11:1).

5. Who receives? Kohanim, Levites and Israelites

One point surprises today’s reader: the first tithe goes to the Levite, not to the kohen. Rambam explains the place of the Levites: “Why did the Levite receive no share in the inheritance of the Land of Israel or in its spoils together with his brothers? Because he was set apart to serve G-d, to minister to Him, and to teach the multitude His upright ways and His righteous judgments” (Rambam, Hilchot Shemitta VeYovel 13:12).

“They are the army of G-d, as it is said: ‘Bless, Hashem, his strength’; and He, blessed be He, acquires them for Himself, as it is said: ‘I am your portion and your inheritance.'”

(Rambam, Hilchot Shemitta VeYovel 13:12) — אלא הם חיל השם שנאמר (דברים לג יא) “ברך ה’ חילו”. והוא ברוך הוא זוכה להם שנאמר (במדבר יח כ) “אני חלקך ונחלתך

Rambam generalizes: “Not only the tribe of Levi, but every man (…) whose spirit has moved him to set himself apart in order to stand before G-d, to serve Him, (…) and who has removed from his neck the yoke of the many calculations that people pursue, is sanctified as the holy of holies” (Hilchot Shemitta VeYovel 13:13). This is a philosophical reading that broadens the idea without changing the law: the tithes remain those of the Torah.

The “change of Ezra”

The Sages report that in the time of Ezra, the first tithe stopped going to the Levites and went to the kohanim instead. Rambam writes: “Ezra penalized the Levites of his time: the first tithe would not be given to them but would be given to the kohanim, because they had not gone up with him to Jerusalem” (Rambam, Hilchot Maaserot 1:4).

“Ezra penalized the Levites of his time so that the first tithe would not be given to them but would be given to the kohanim, because they had not gone up with him to Jerusalem.”

(Rambam, Hilchot Maaserot 1:4) — ועזרא קנס את הלוים בזמנו שלא יתנו להן מעשר ראשון אלא ינתן לכהנים לפי שלא עלו עמו לירושלים

The Talmud gives two reasons for this penalty: one says it is because the Levites did not go up from Babylon; the other, that it was so that the kohanim could rely on this tithe during the period of their impurity (Yevamot 86b). The Talmud relies on Ezra 8:15 (“and I found none of the sons of Levi there”) to establish that they did not go up with him.

“It was said: why were the Levites penalized with regard to the tithe? Rabbi Yonatan and Savya disagree: one says: because they did not go up in the days of Ezra; the other: so that the kohanim could rely on it in the days of their impurity.”

(Yevamot 86b) — איתמר, מפני מה קנסו לוים במעשר? פליגי בה רבי יונתן וסביא. חד אמר: שלא עלו בימי עזרא. וחד אמר: כדי שיסמכו כהנים עליו בימי טומאתן.

Ten baskets of olives, figs and grapes on a stone table, one set apart, black-and-white photograph

6. A little history

The origins. The Torah presents two precedents: Abraham gives “a tenth of everything” to Malki-Tzedek after his victory (Bereshit [Genesis] 14:20), and Jacob, fleeing to Beth-El, makes this vow: “of all that You give me, I will surely give a tenth to You” (Bereshit 28:22).

“And this stone that I have set up as a pillar shall be a house of G-d, and of all that You give me, I will surely give a tenth to You.”

(Bereshit 28:22) — וְהָאֶ֣בֶן הַזֹּ֗את אֲשֶׁר־שַׂ֙מְתִּי֙ מַצֵּבָ֔ה יִהְיֶ֖ה בֵּ֣ית אֱלֹהִ֑ים וְכֹל֙ אֲשֶׁ֣ר תִּתֶּן־לִ֔י עַשֵּׂ֖ר אֲעַשְּׂרֶ֥נּוּ לָֽךְ׃

In the time of the prophets. The book of Malachi denounces those who withhold the sacred portion, with a famous phrase: “Will a man rob G-d? Yet you rob Me, and you say: how have we robbed You? In the tithe and the terumah” (Malachi 3:8). It continues: “Bring the whole tithe into the storehouse” (Malachi 3:10).

“Bring the whole tithe into the storehouse, so that there may be food in My house; and test Me now by this, says Hashem of Hosts: if I will not open for you the windows of heaven and pour out for you a blessing until there is no more room.”

(Malachi 3:10) — הָבִ֨יאוּ אֶת־כׇּל־הַֽמַּעֲשֵׂ֜ר אֶל־בֵּ֣ית הָאוֹצָ֗ר וִיהִ֥י טֶ֙רֶף֙ בְּבֵיתִ֔י וּבְחָנ֤וּנִי נָא֙ בָּזֹ֔את אָמַ֖ר ה׳ צְבָא֑וֹת אִם־לֹ֧א אֶפְתַּ֣ח לָכֶ֗ם אֵ֚ת אֲרֻבּ֣וֹת הַשָּׁמַ֔יִם וַהֲרִיקֹתִ֥י לָכֶ֛ם בְּרָכָ֖ה עַד־בְּלִי־דָֽי׃

On the return from Babylon. In the book of Nehemiah, the inhabitants pledge to bring “the first of our dough, our offerings, the fruit of every tree, the wine and the oil to the kohanim, and the tithe of our land to the Levites” (Nehemiah 10:38); and when Nehemiah discovers that the Levites’ portions had not been given, and that they had fled each to his own field, he rebukes the officials, after which all Judah brings the tithe of the grain, the wine and the oil into the storehouses (Nehemiah 13:10-12).

In the Second Temple period. The Mishna preserves the memory of a high priest named Yochanan, generally identified with John Hyrcanus (second century BCE): “Yochanan the High Priest abolished the declaration (viduy) of the tithe. He also abolished the ‘wakers’ and the ‘strikers.’ (…) And in his time, no one had to inquire about demai” (Mishna Sotah 9:10; Mishna Maaser Sheni 5:15). Demai designates produce about which there is doubt whether it was properly tithed, because it comes from someone whose exactness is uncertain (Mishna Demai 2:2 describes the person who undertakes to be “trustworthy” with regard to tithes). The exact scope of the Mishna’s statement is debated in the Talmud, and we do not go into it here.

“Yochanan the High Priest abolished the declaration of the tithe (…) and in his time, no one had to inquire about demai.”

(Mishna Sotah 9:10) — יוחנן כהן גדול העביר הודית המעשר. אף הוא בטל את המעוררין ואת הנוקפין. עד ימיו היה פטיש מכה בירושלים. ובימיו אין אדם צריך לשאל על הדמאי:

After the destruction of the Temple. Without a Sanctuary, several provisions that presuppose it can no longer be applied to the letter; the separations from the harvests of the Land of Israel, on the other hand, continued to be made, as we see below.

7. Today: a rabbinic obligation, observed in Israel

According to Rambam, terumah and the maaserot “are in force according to the Torah only in the Land of Israel” (Rambam, Hilchot Terumot 1:1). The prophets, and then the early Sages, extended the obligation to neighboring countries (Babylonia, Egypt, Ammon and Moab). The Shulchan Aruch adopts this framework (Yoreh De’ah 331:1) and adds that Syria is subject to the tithes “according to the Sages” when one buys a field there.

Above all, the Shulchan Aruch rules on the present-day status: “nowadays, even in a place where those returning from Babylon took possession, and even in the time of Ezra, the obligation of terumah and maaser is not from the Torah but from their words, for it says ‘when you come’: the coming of all of you, and not the coming of some of you” (Shulchan Aruch, Yoreh De’ah 331:2; Rambam, Hilchot Terumot 1:26).

“Nowadays, even in the place where those returning from Babylon took possession, and even in the days of Ezra, terumah is not from the Torah but from their words. For there is no Torah terumah except in the Land of Israel alone, and when all of Israel is there.”

(Rambam, Hilchot Terumot 1:26) — התרומה בזמן הזה ואפלו במקום שהחזיקו עולי בבל ואפלו בימי עזרא אינה מן התורה אלא מדבריהן. שאין לך תרומה של תורה אלא בארץ ישראל בלבד

The Rema points out that some authorities hold, on the contrary, that the obligation is from the Torah in the Land of Israel today, but that the custom is not to act this way (Rema on Yoreh De’ah 331:2, following the Tur). There is therefore a disagreement among authorities about the rank of the obligation; in Israel, the common practice is to separate in every case.

In practice, today:

Outside Israel, produce is not subject to these separations (Shulchan Aruch, Yoreh De’ah 331:1).
In Israel, one separates from untithed produce: a small quantity for the terumah gedolah (since it is in any case destined to be set aside because of impurity, Rambam, Hilchot Terumot 3:1), then the maaser rishon, the terumat maaser and, depending on the year, the maaser sheni or the maaser ani. The maaser sheni is “redeemed” by assigning its value to a coin (the principle of Devarim 14:25 and Vayikra 27:31). This is a technical area where one consults a rabbi or the local rabbinate, and where one relies on certified produce.
Today’s kohanim do not eat terumah, since they are not in a state of purity; this is why it is set aside.

8. Maaser kesafim: giving a tenth of one’s income

The common meaning of “maaser” in Jewish communities is the tithe of one’s income given to tzedakah (charity). It must be stated plainly: the Torah imposes the tithe only on the produce of the Land of Israel. The separation of a tenth of one’s income is a custom founded on the Sages, whose textual support follows.

The allusive biblical source. Jacob’s vow (Bereshit 28:22). The Talmud, which asks about the verse that establishes the limit of a fifth, cites precisely this verse: “What is the verse? ‘And of all that You give me, I will surely give a tenth (aser aasrenu) to You.'” The very technical discussion that follows turns on the doubled verb (Ketubot 50a).

The ceiling. At Usha, the Sages decided: “Whoever spends generously should not spend more than a fifth (of his possessions)” (Ketubot 50a).

“Rabbi Ila’a said: at Usha they instituted: whoever spends should not spend more than a fifth.”

(Ketubot 50a) — אמר רבי אילעא, באושא התקינו: המבזבז — אל יבזבז יותר מחומש

The measure. Rambam: “Up to a fifth of one’s possessions: this is the finest way; a tenth: average; less: a stingy eye” (Rambam, Hilchot Matnot Aniyim 7:5). The Shulchan Aruch adopts the same gradation (Yoreh De’ah 249:1).

“(…) up to a fifth of one’s possessions: this is the mitzvah in its finest form; a tenth: the average measure; less than this: a stingy eye.”

(Shulchan Aruch, Yoreh De’ah 249:1) — עד חומש נכסיו מצוה מן המובחר ואחד מעשרה מדה בינונית פחות מכאן עין רעה

The Rema adds two clarifications: one does not spend more than a fifth during one’s lifetime, except at the time of one’s death; and maaser money should not be used to buy what serves a mitzvah (for example candles for the synagogue), but should be given to the poor (Rema on Yoreh De’ah 249:1, citing the Maharil). This clarification is that of the Rema, an authority of the Ashkenazic tradition.

The promise. The Sages link tithing to becoming wealthy: “‘You shall surely tithe (aser teasser)’: tithe so that you may become rich (tit’asher)” (Taanit 9a). The Talmud relates that Rabbi Yochanan questions the young son of Resh Lakish about this verse; the child answers: “tithe so that you may become rich,” and invites him to verify. Rabbi Yochanan objects that it is forbidden to put G-d to the test (“You shall not test Hashem your G-d”); the Talmud replies, in the name of Rabbi Hoshaya, that this case is an exception, based on Malachi 3:10: “test Me now by this” (Taanit 9a).

“‘Aser teasser’: tithe so that you may become rich.”

(Taanit 9a) — ״עשר תעשר״ — עשר בשביל שתתעשר.

This reading is aggadah: it encourages, it does not create an obligation.

9. Common misconceptions about maaser

“Maaser is ten percent of one’s income, according to the Torah.” No: the Torah imposes it on agricultural produce; the monetary practice is rabbinic or customary (Rambam, Hilchot Matnot Aniyim 7:5).
“The tithe goes to the priests.” No: the first maaser is for the Levite (Bamidbar 18:21); the kohen receives terumah and terumat maaser (Bamidbar 18:8 and 18:26-28). After Ezra, the first maaser passed to the kohanim as a penalty (Rambam, Hilchot Maaserot 1:4).
“There is only one tithe.” There are at least three (first maaser, second maaser, tithe for the poor) plus terumah.
“Terumah is a voluntary offering.” For harvests, it is an obligation; the same word is also used for voluntary gifts to the Sanctuary.
“It applies everywhere.” According to the Torah and the Shulchan Aruch, only in the Land of Israel (Shulchan Aruch, Yoreh De’ah 331:1).
“Today’s kohanim eat terumah.” No: terumah is set aside today because of impurity (Rambam, Hilchot Terumot 3:1).

10. Frequently asked questions about maaser and terumah

What is the difference between terumah and maaser?

Terumah is the first separation, for the kohen. Maaser is a tenth, first for the Levite (first maaser), then, depending on the year, to be eaten in Jerusalem (second maaser) or given to the poor (maaser ani).

Must one give a tenth of one’s salary?

It is not a Torah obligation. Many people practice it as a custom: Rambam and the Shulchan Aruch describe a tenth as the “average” measure of tzedakah, with a fifth being the finest (Hilchot Matnot Aniyim 7:5; Yoreh De’ah 249:1).

Can one deduct purchases for the synagogue from one’s maaser?

According to the Rema, no: maaser money is meant for the poor (Yoreh De’ah 249:1, gloss). For your own situation, consult a rabbi.

Why is terumah thrown away today?

Because the kohanim can no longer eat it in a state of purity. Rambam writes that it “is destined to be burned because of impurity” and that one may separate a minimal quantity (Hilchot Terumot 3:1).

Has the fruit bought in Israel been tithed?

Products sold with rabbinic certification have, in principle. Products of doubtful origin are called demai, a status that the Sages treat leniently (Mishna Demai 2:2; Mishna Maaser Sheni 5:15).

What is maaser ani?

It is the tithe for the poor of years 3 and 6 of the cycle (Devarim 14:28-29; Rambam, Hilchot Matnot Aniyim 6:4).

What Are Maaser (Tithes) and Terumah?