Errata to NHM 23.23.2:

23.23.2

…tithes…

מַעַשׂרוֹת (LXX Greek αποδεκατουτε).

The Greek, αποδεκατουτε (you tithe) derives from απο (apo; from) and δεκατος (dekatos; tenth). Cf. wa-Yi•q^әr•âꞋ  27:30; D^әvâr•imꞋ  14:22-27 and Ma·lâkh·iꞋ  3:8-12.

Tithes and offerings are, respectively: מַעַשׂרוֹת and תְּרוּמוֹת. ‭ ‬ תְּרוּמוֹת, derived from רוּם, refers to the offerings of produce that were "lifted up" or waved, i.e. "wave offerings" or "heave offerings."

The principle of tithing money derives from the ancient מַעַשׂרוֹת and תְּרוּמוֹת of agricultural produce. The value of these goods was established by their barter value rather than a flat monetary equivalent. Understanding the calculation of מַעַשׂרוֹת and תְּרוּמוֹת of agricultural produce is essential to understanding the modern translation of tithing into money.

Ha•lâkh•âhꞋ  d^ә-Rab•ân•anꞋ  ^7.1.1 requires that מַעַשׂרוֹת and תְּרוּמוֹת only be taken of produce grown in the land of Israel. Ha•lâkh•âhꞋ  d^ә-Or•âi•tâꞋ , ^7.1.1 however, teaches that whenever the Jew is beyond the borders of Israel he must convert מַעַשׂרוֹת to money.

In the days of the Beit ha-Mi•q^әdâshꞋ , when we made Khaj•imꞋ  to Y^әru•shâ•laꞋ yim, Tor•âhꞋ  required that we bring a Khag offering from our produce to the Beit ha-Mi•q^әdâshꞋ . If we had brought the actual produce it would have spoiled on the journey. Therefore, those in the Gâl•utꞋ  were required to convert their מַעַשׂרוֹת to money.

Ta•na"khꞋ  establishes that the first portion (e.g., firstborn of cattle) belongs to 'ה, not us. Thus, one doesn't 'give' מַעַשׂרוֹת to 'ה; but merely returns what is His, and was never ours, to His work.

Failing that, we קבע (kâv•aꞋ ; cheat) Him of what is His by withholding it from its Owner (Ma·lâkh·iꞋ  3:8ff).

Tor•âhꞋ  does not limit tithing to agricultural produce, nor to the land of Israel. The intent of Tor•âhꞋ  is that the only agricultural produce fit to be tithed without conversion to money was that which was grown in the land of Israel. Produce from חוץ לארץ (khutz lâ-âꞋ rëtz; lit. "outside the land," i.e. the Gâl•utꞋ ) was also tithed, but converted to money rather than giving the unfit (spoiled during the journey) produce.

Calculation of מַעַשׂרוֹת in the 1^st century occurred in several stages:Ô

1. The first step was to allocate the תְּרוּמַת גדולה (t^әrum•atꞋ  g^әdol•âhꞋ ; the great offering). תרומת גדולה derives from the "wave offering" given to the Ko•han•imꞋ  (D^әvâr•imꞋ  18:3-5). After the destruction of the Beit ha-Mi•q^әdâshꞋ , the תרומת גדולה was allocated to the Jew who was selected to be a teacher (sage). "For the average man it is one-fiftieth," i.e. 2%, of income. So, of every $1,000 of income, $20 is allocated to the Jew who teaches, commemorating the תרומת גדולה for the Ko•han•imꞋ .
   
   
2. The second step was to allocate מַעֲשֵׂר ראשון (ma•a•seirꞋ  rish•onꞋ ; the first [primary] tenth). This 10% of the remainder was given to the L^ewiy•imꞋ . With the destruction of the Beit ha-Mi•q^әdâshꞋ  the primary מַעֲשֵׂר was also channeled to the Jew in the legitimate Jewish community who teaches Tor•âhꞋ . Of the remaining $980, $98.00 was the primary מַעֲשֵׂר to the Jew in the legitimate Jewish community who teaches Tor•âhꞋ .
   
   
3. The third step was only deducted by L^ewiy•imꞋ , who were required to give a תרומת מַעֲשֵׂר (t^әrum•atꞋ  ma•a•seirꞋ ; tenth of the מַעֲשֵׂר ראשון to the Ko•han•imꞋ .
   
   
4. The last step was to allocate the מַעֲשֵׂר שני (ma•a•seirꞋ  shein•iꞋ ; second tenth) of the remainder in a seven-year—Sh^әmit•âhꞋ —cycle on the Judaic calendar. Completion of tithing, then, required an additional allocation of $88.20/$1000 according to the following schedule:
   1. 1^st, 2^nd, 4^th and 5^th years of Sh^әmit•âhꞋ  cycle: savings for one's Khag to Y^әru•shâ•laꞋ yim.
      
      
   2. 3rd, 6th and Sh^әmit•âhꞋ  years: to finance your Nᵊtzâr•imꞋ  – not some other organization – local charity work.
      
      

For the Sh^әmit•âhꞋ  year (Hebrew year modulo 7)

1^st, 2^nd, 4^th & 5^th years of the Sh^әmit•âhꞋ  Cycle

(5.723% + 4.277% = 10%):

1. 5.723% of income is devoted to P^әrush•im′-heritage Jewish teacher(s) of Tor•âhꞋ  recognized in the legitimate Jewish community:

   1. If you're able to pray regularly in a local Orthodox Beit ha-kᵊnësꞋ ët, recognized by the legitimate Jewish community, then ½ of 5.723% = 2.8615% of income should be distributed there (otherwise, use it to finance your Nᵊtzâr•imꞋ  – not some other organization – local charity work), and

   2. Remainder of 5.723% of income to Netzârim:

      1. Check or money order in Israeli sheqâlim or $US

      2. Payable to Yirmeyahu Ben-David

      3. Send to Aqiva 23 Box 12, Ra'anana, Israel 43261

2. 4.277% of income is put in your special savings account for a Khag to Y^әru•shâ•laꞋ yim.

3rd , 6th & Sh^әmit•âhꞋ  year of the Sh^әmit•âhꞋ  Cycle

(5.723% + 4.277% = 10%):

1. 5.723% of income is devoted to P^әrush•im′-heritage Jewish teacher(s) of Tor•âhꞋ  recognized in the legitimate Jewish community:

   1. If you're able to pray regularly in a local Orthodox Beit ha-kᵊnësꞋ ët, recognized by the legitimate Jewish community, then ½ of 5.723% = 2.8615% of income should be distributed there (otherwise, use it to finance your Nᵊtzâr•imꞋ  – not some other organization – local charity work), and

   2. Remainder of 5.723% of income to Netzârim:

      1. Check or money order in Israeli sheqâlim or $US

      2. Payable to Yirmeyahu Ben-David

      3. Send to Aqiva 23 Box 12, Ra'anana, Israel 43261

2. 4.277% of income to finance your Nᵊtzâr•imꞋ  – not some other organization – local charity work

Total מַעֲשֵׂר

The total of מַעַשׂרוֹת and תְּרוּמוֹת by traditional rabbinic calculation, totaling an exorbitant 20.62%, may then be summarized according to the year of the cycle, and the order of priority established for the ancient practice, as follows (for simplicity, all %ages are converted and stated relative to the original amount, rather than stating the second tithe on the remainder after subtracting the first tithe):

1. 1^st, 2^nd, 4^th & 5^th years: 11.8% of base income to your P^әrush•im′-heritage Jewish Tor•âhꞋ  teacher(s) + 8.82% of base income saved for Khag to Y^әru•shâ•laꞋ yim. (Total = 20.62% of income.)

2. 3^rd, 6^th & Sh^әmit•âhꞋ  years: 11.8% to your P^әrush•im′-heritage Jewish Tor•âhꞋ  teacher(s) + 8.82% to finance your Nᵊtzâr•imꞋ  – not some other organization – local charity work. (Total = 20.62% of income.)

These first and second מַעַשׂרוֹת are the rabbinic conclusion of an apparent contradiction between the מַעַשׂרוֹת due the L^ewiy•imꞋ  and the מַעַשׂרוֹת to be eaten by the donor. This impossibly burdensome—and greedy—interpretation, in conjunction with the destruction of the Beit ha-Mi•q^әdâshꞋ  ha-Shein•iꞋ , resulted in tithing becoming largely ignored.

However, there is a different, logical, harmony of these two mi•sh^әpât•imꞋ . Rather than referring to two separate and independent tenths (totalling more than 20%), these p^әsuq•imꞋ  are intended to refer to the same—single—tenth. This single מַעֲשֵׂר was to be brought to the L^ewiy•imꞋ . During Khaj•imꞋ  to Y^әru•shâ•laꞋ yim, the donor shared in eating with the Lei•wiꞋ  this single מַעֲשֵׂר—together.

The מַעֲשֵׂר was an indispensable support for the maintenance of the Beit ha-Mi•q^әdâshꞋ  and its personnel—the service of 'ה. Today the מַעֲשֵׂר remains an indispensable support for legitimate Tor•âhꞋ -teaching, especially the N^әtzâr•imꞋ , illuminating both estranged Jews and goy•imꞋ  concerning the true sho•meirꞋ  Tor•âhꞋ  orientation of the authentic teachings of RibꞋ i Y^әho•shuꞋ a; in addition to meeting the threats of misojudaism, as well as the theological challenges of the two major Displacement Theologies: Christianity and Islam.

Just as our ancient pilgrims had a prescribed share in their מַעֲשֵׂר rather than just hand it over, tal•mid•imꞋ  today, likewise, have a prescribed share in their מַעַשׂרוֹת, channeling their prescribed share to obtaining and providing N^әtzâr•imꞋ  research material in their own qi•ruvꞋ  (under N^әtzâr•imꞋ  supervision), thereby investing in, and crediting, their spiritual account a share in the resulting fruit—jewels in their eternal crown.

There are many p^әsuq•imꞋ  that detail מַעַשׂרוֹת of grain, wine, oil and the like. The paradigms for tithing remain the patriarchs: Av•râ•hâmꞋ , who gave MaꞋ l^әk•i-TzëdꞋ ëq a tenth of everything, and Ya•a•qovꞋ , who vowed that "of everything that You give me I will tithe a tenth to you."

By these criteria, מַעַשׂרוֹת are calculated as a simple 10% of income. This 10% is divided into the two categories using the proportions as in the seven-year schedule above. According to rabbinic calculation, of $1,000, the sage received $20 + $98 = $118. Plus, the second מַעֲשֵׂר (for Khag or your charity work, depending on the year) was another $88.20. $118 + $88.20 = 206.20 total מַעַשׂרוֹת for $1,000. It is then clear that the rabbinic calculation yields 20.62%, more than double the 10%.

To convert these to relative proportions totaling a simple 10% of base income, we need only multiply these amounts by the fraction 10 ÷ 20.62, to converts the answer to the 10% מַעַשׂרוֹת, expressed in percent.

Note that financing your Nᵊtzâr•imꞋ  – not some other organization – local charity work, or your own Khag, depending on the year, follows the מַעֲשֵׂר to the Ko•han•imꞋ  or L^ewiy•imꞋ . Support for the Tor•âhꞋ -teachers (Ko•han•imꞋ  and L^ewiy•imꞋ ) preceded financing your personal charity work or your Khag. Human nature tends to make one provide for one's own "vacation" (Khag), or even charity work, ahead of the מַעֲשֵׂר. RibꞋ i Y^әho•shuꞋ a probed regarding the מַעֲשֵׂר to your personal charity work, knowing that if the individual was satisfying this מַעֲשֵׂר, he was more likely to be satisfying the other מַעַשׂרוֹת as well. Among religious Jews who adhere to this מַעֲשֵׂר structure, the מַעֲשֵׂר for financing your Nᵊtzâr•imꞋ  – not some other organization – local charity work (or Khag, depending on the year) is a litmus test.

Khaj•imꞋ  to Y^әru•shâ•laꞋ yim should be made during one of the three khaj•imꞋ  (PësꞋ akh, Shâv•u•otꞋ  or Suk•otꞋ ). An additional special Khag offering, in addition to the above schedule, is instructed in Tor•âhꞋ : "None shall appear before Me empty" (Sh^әm•otꞋ  23:15; 34:20 & D^әvâr•imꞋ  16:16).