There has been no organized mechanism for collection of the poor tithe since 135 CE,<ref>Imperialism and Jewish society, 200 B.C.E. to 640 C.E. p228 Seth Schwartz - 2004 "That there was any mechanism for the collection and distribution of the poor tithe after 135, for instance,"</ref> but [[Orthodox Judaism]] still regards tithe obligations as residing in produce grown in the Land of Israel. Contemporary practice is to set aside ''[[Terumot|terumah]]'', separate [[Maaser Rishon|first tithe]] (''ma'aser rishon''), separate ''[[Terumat hamaaser|terumat ma'aser]]'', separate either the [[second tithe]] (''ma'aser sheni'') or the poor man's tithe (depending on the year), then (if applicable) redeem the second tithe with a coin.
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}}
