Chapter 34: 4-6
The Laws Pertaining to Tzedakah
4. How much should a person give to tzedakah? During the first year, he should
give one-tenth of his principle. Afterwards, he should give one-tenth of the
profit he makes each year (after deducting his household expenses*). This is an
average measure. The most desirable way of performing the mitzvah is to give
one fifth of the principle in the first year, and then one fifth each year from
one's profit.
* {These parentheses were omitted from many texts of the Kitzur Shulchon Oruch.
However, the Lemberg printing, which is accepted as being accurate, contains
them. Other halachic authorities are more stringent and require a tithe to be
given from one's entire income before deducting one's living expenses. See
Misgeres Hashulchon 4.}
Nevertheless, a person should not give away more than a fifth, lest he himself
later require other people's assistance. This restriction applies only during
his lifetime. However, on his deathbed a person can give away up to a third of
his property to tzedakah.
One should not use his tithes to perform a mitzvah - e.g., to donate candles to
the synagogue or to perform other mitzvos. Rather, they should be given to the
poor. If the chance to perform a mitzvah present itself - e.g., to circumise
one's son, to help provide for the marriage of a poor bride and groom, or the
like, and similarly, to buy sacred texts to study from and to lend to others to
study from - if one does not have the means and would not be able to perform
the mitzvah from his own money, he may use his tithes for that purpose.
If he used his tithes to purchase sacred texts, he must take care to lend them
ot others - when he does not need them, for he receives first priority. He
should also write in them that they were purchased with his tithes, so that
after passing his sons will not regard them as their own property.
5. A person who seeks merit should constrain his evil inclination and open his
hand. Every thing which is done for the sake of heaven should be done in the
best and nicest manner. If one builds a synagogue, it should be nicer than
one's home. If one gives a hungry person food, one should feed him from the
best and sweetest foods on one's table. If one clothes a naked person, one
should clothe him from the finest garments in one's wardrobe. If one [desires
to] consecrate something [for charity], he should consecrate the choicest of
his possessions. Thus, [Leviticus 3:16] states: "All the fat shall go to G-d."
6. A person who provides for his older children whom he is not obligated to
sustain (i.e., those above six years old) in order to teach his sons Torah and
train his daughters in a proper path, and similarly, one who gives presents to
his father (whom he can sustain only from his tzedakah money) - should they
require it - may considered these expenses as tzedakah. Furthermore, he should
give these individuals precedence over others. Even someone who is neither so
or a father - merely a relative - receives priority over others.
The poor of one's household take precedence over the poor of one's city, and
the poor of one's city take precedence over the poor of another city, as
implied by [Deuteronomy 15:11]: "[Open your hand generously] to your poor and
destitute brother in your land." Nevertheless, the manager of a charitable fund
should take care not to give his relatives more than other poor people.