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{{Short description|Traditional donation in Judaism}}
The '''poor man's tithe''' ([[Hebrew]]: {{Script/Hebrew|מַעְשַׂר עָנִי}} ''ma'sar<!--"ma'sar"–(NO double “a” – the ע has a Shva, not a ḥaṭaf pataḥ) as in וְכָל-מַעְשַׂר הָאָרֶץ (Lev. 27:30)--> ani''), also referred to as the '''pauper's tithe''' or the '''third tithe''', is a triennial tithe of one's produce, required in [[Judaism|Jewish law]]. It requires that one tenth of produce grown in the third and sixth years of the seven-year [[Sabbatical year (Bible)|sabbatical]] cycle be given to the [[Levites]] and the poor.<ref>Sirach, scrolls, and sages p185 ed. T. Muraoka, John F. Elwolde - 1999 "and honouring God was expressed, ''inter alia'', by paying one's dues to the priesthood and by setting aside the 'pauper's tithe'"</ref>
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Thus, this tithe is separated from homegrown crops during the 3rd and 6th year of the seven-year cycle.
The early rabbis, the [[Tannaim]] and [[Amoraim]], understood these texts as describing two separate tithes: the [[first tithe]] (Hebrew: {{Script/Hebrew|מעשר ראשון}} ''ma'aser rishon'') to be given to the Levites and the [[second tithe]] (Hebrew: {{Script/Hebrew|מעשר שני}} ''ma'aser sheni'') in [[Leviticus]] {{Bibleverse-nb|lev|27:30|HE}} 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.<ref>David Instone-Brewer ''Traditions of the Rabbis from the Era of the New Testament'' Page 321 2004 "The rabbis understood these texts as describing two separate tithes: the first tithe (''maaser rishon'') which was for the Levites and the second tithe (''maaser sheni'') which was for eating in Jerusalem except every third year when it became the poor man's tithe (''maaser ani''). The passage in Leviticus 27 is traditionally interpreted as referring to second tithe because it speaks about redeeming the tithed produce, which was necessary only for second tithe."</ref> The medieval commentator [[Rashi]] 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".<ref>{{cite wikisource |author=Rashi |title=Commentary on Deuteronomy 26:12 |wslink=קטע:רש"י על דברים כו יב |wslanguage=he}}</ref>
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Jewish-Roman historian [[Flavius Josephus]] refers to the first, second, and third (or poor man's) tithe. The third tithe was to be brought to the [[Levites]], every third and sixth year of the seven
▲Jewish-Roman historian [[Flavius Josephus]] refers to the first, second, and third (or poor) tithe. The third tithe was to be brought to the [[Levites]], 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.<ref>{{cite wikisource |last=Josephus |first=Flavius |title=Antiquities of the Jews |wslink=The Antiquities of the Jews/Book IV|page=book IV chapter 8}}</ref>
== In the Talmud ==
The [[Babylonian 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.<ref>[https://www.sefaria.org.il/Eruvin.29a.11?lang=bi&with=all&lang2=en Eruvin 29a]</ref>
The Babylonian Talmud also states that while ''ma'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.<ref>[https://www.sefaria.org.il/Kiddushin.32a.5?lang=bi&with=all&lang2=en Kiddushin 32a]</ref>
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==In Orthodox Judaism==
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|date=January 2024}}
== See also ==
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