There was no mechanism for collection of the poor tithe after 135 A.D.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]]'', then redeem [[Maaser Sheni|second tithe]] (''ma'aser sheni'') with a coin (on years that do not coincide with ''ma'sar ani''). The coin can be a minimal amount capable of purchasing food and need not be the value of the produce. When the value of the coin is "filled", the coin can be redeemed on a coin of higher value or discarded in a way that prevents its future use. ''Terumah'' and ''terumat ma'aser'' must be discarded in a manner consistent with their sanctity.
Orthodox Judaism regards it as meritorious to discharge one's poor tithe obligation additionally by giving a portion of one's income, ideally a tenth, to charity.
