The Torah commands us to provide financial support for people who are unable to make ends meet on their own. There are numerous Torah sources for this obligation. For example: “You shall open your hand to him” (Deuteronomy 15:8); “you shall support him, stranger or resident alien, and he shall live with you” (Leviticus 25:35); “and your brother shall live with you” (Leviticus 25:36). There is also a verse from the Prophets, which presents this mitzva in a particularly illustrative manner: “Isn’t it slicing your bread for the hungry and bringing the wretched poor home, when you see the naked, you clothe him, and you do not disregard your own flesh?” (Isaiah 58:7). The obligation to support the poor is also alluded to in the very word tzedaka, charity, which comes from the word for justice, tzedek. One who helps the needy performs true justice in the world.

This section will discuss various matters involving the mitzva of charity: how and to whom to give, how much one should donate, and giving charity on various special occasions.

Further reading: For more on the different levels and preferences in the giving of charity, see  A Concise Guide to Mahshava, p. 248.

Each and every person is obligated to give tzedaka. This halakha applies to men and women, rich and poor people, the elderly and the young alike. Even very young children should be educated in the giving of tzedaka.

Every act of giving, even of the smallest sum, is a fulfillment of the mitzva of tzedaka.

Some people mistakenly think that one can perform the mitzva of tzedaka only by giving money to the poor. The truth is that helping a person find work and earn a living, or even aiding a businessperson in crisis so that he can stand on his own two feet again, are both considered to be the highest level of the mitzva of tzedaka. The most important and loftiest form of tzedaka is precisely that act that prevents someone from descending into a state of poverty.

Granting a loan to a needy individual is also included in the mitzva of tzedaka. In one sense, granting a loan is superior to a donation, as the person receiving the loan does not experience the humiliation of having to rely on a charitable gift.

The proper and recommended way to fulfill the mitzva is to give some money to tzedaka each day. One can give it directly to a needy person or drop money into a tzedaka box. It is a common practice to keep a tzedaka box in the home, and when the box is full, the giver should transfer its contents to the charitable organization of his choosing. If the tzedaka box is the property of a particular institution, its contents must be handed over to that institution.

Many people also keep a tzedaka box in their car, and occasionally place money into it. The merit of the mitzva contributes to the safety of the passengers of the car.

It is advisable to give tzedaka before the morning and afternoon prayers, as this helps one’s prayers to be accepted before the Holy one blessed be He. In the morning service, some have the custom of giving money to tzedaka while reciting the words: “Riches and honor are in Your gift, and You rule over all,” in the passage starting: “David blessed.”

One of the mitzvot of charity in the Torah is the obligation every third year to set aside one-tenth of the produce one grows in the Land of Israel for the poor. Inspired by this mitzva, the Sages instructed, either as an outright obligation or a least as a recommended practice, that each person set aside one-tenth of his income (a tithe) for tzedaka. The Talmud promises the donor that giving the tithe will not lead to financial loss; indeed, the opposite is the case, as it will bring him blessings and increase his earnings. The Sages found an allusion to this in the verse: “You shall tithe [asser te’asser]” (Deuteronomy 14:22), which they interpreted as meaning: Separate tithes [asser] so that you will become wealthy [shetitasher] (Shabbat 119a).

The method of calculating the tithe is as follows: Employees should pay one-tenth of their net income. Those who are self-employed should allocate one-tenth of the net profits to tzedaka after offsetting business expenses. It is recommended to keep an orderly record of one’s earnings and donations.

The giving of the tithe applies to anyone who has a regular income that is sufficient to cover their basic family expenses.

A person who has debts must first discharge his obligations. In the meantime, he should suffice with making a symbolic daily donation to tzedaka. Those who are financially secure are advised to set aside more than one-tenth.

One-tenth should be donated not only from one’s salary or business profits, but also from money received as a gift, inherited, or in some other manner.

The tithe applies only to monetary income, but not to non-liquid gains. Likewise, it applies to real profits, after the deduction of business expenses, that may be used at the person’s discretion for whatever he desires.

When one starts to set aside a fixed daily amount or a fixed monthly sum for tzedaka, it is appropriate to declare at the time that he does not intend to accept upon himself a vow to do so, so as not to obligate himself to continue with this donation if future circumstances make it difficult. It is also advisable to say at the outset that the sum may be used for any good purpose that will arise in the future, not only as a donation to the poor.

There is a virtue to donating through trustworthy charitable organizations. Giving in this manner spares the poor person from shame, as neither the donor nor the recipient knows who has given to the other. If one discovers that a certain person is in financial distress and needs help, even if in general he would not be defined as poor, it is permitted to help him with one’s tithe money. This should be done in a respectful manner, taking care that he not be embarrassed. For example, one can offer him a loan while privately deciding not to demand or even expect repayment unless the recipient is relieved of his distress.

The Sages established that “the poor of your city take precedence” (Bava Metzia 71a). This means that the order of priority for giving tzedaka is based on the closeness of the relationship of the needy person to the giver: One should prioritize taking care of direct relatives (parental support of their adult children, single or married, is also included in the mitzva of tzedaka), followed by neighbors, members of one’s community, city, and only then those in need who come from wider circles.

If an unfamiliar person comes forward and requests money, and one has no means of ascertaining whether he is truly in need or simply taking advantage, one should give him a small amount. However, if he asks for food, one must immediately provide him with food until he has had his fill, as such a request indicates genuine distress.

If the person is known to be a swindler or someone who uses the money that he collects for unsuitable purposes, one should not give him anything.

On Purim, there is a special mitzva called matanot la’evyonim, “gifts for the poor.” The minimum amount that one should give is enough for the needy person to buy food for the Purim feast. This amount should be given twice, to two poor people. One can fulfill the mitzva of matanot la’evyonim by making a donation to an organization that undertakes to give the money to two needy individuals, who will receive it on the day of Purim itself.

Before Passover, it is customary in every Jewish community to conduct a campaign called kimĥa depisĥa or maot ĥitim, which means “flour for matzot on Passover.” The aim is to increase the normal level of donations from the public in order to help the needy meet the many expenses of the approaching festival. One should follow a similar practice before every festival.

On Yom Kippur, Shemini Atzeret, the last festival day of Passover, and on Shavuot, it is customary to recite in the synagogue the Yizkor prayer for a father or mother who have passed away. On this occasion, the son or daughter should accept upon themselves to give some tzedaka, making a pledge “without making a vow” to give money in memory of the soul of the parent. This sum should be paid on the day after the festival.

Additional dates in the year on which one should give extra tzedaka include the whole month of Elul, which is a period of mercy and forgiveness, as well as fast days, such as the seventeenth of Tamuz and Tisha BeAv.

There is a custom for women to give tzedaka every Friday night before lighting the Shabbat candles, and similarly on the eve of festivals. Many women also give tzedaka before performing other special mitzvot, such as separating ĥalla and immersing in a mikva.

It is proper to give additional tzedaka on one’s birthday.

Some have the custom that for every important occasion, such as a wedding, bar mitzva, or circumcision, they invite a few poor people to attend the celebration or they donate a generous sum to the poor.

During the year of mourning for one’s father or mother, one should try to give more tzedaka than usual. This mitzva helps the soul of the deceased. Similarly, in subsequent years one should give extra tzedaka on the anniversary of the death (yahrzeit), in memory of the deceased.