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==In Orthodox Judaism==
There was no mechanism for collection of the poor tithe after 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]]'',
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.
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