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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|date=January 2024}}
== See also ==
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