According to Bach, which type of profit is obligated in terms of Ma'aser?

The correct answer is that only agricultural produce is obligated in terms of Ma'aser, as per the view of Bach. In traditional Jewish law, Ma'aser refers to the obligation of giving a tenth of one’s income to charity or for religious purposes. The focus on agricultural produce comes from the biblical commandments, which specify that tithes are to be given from produce grown from the land, including grains, fruits, and vegetables.

While there are opinions that extend the obligation of Ma'aser to profits from other sources, Bach specifically emphasizes the agricultural aspect, reflecting the historical context in which these laws were originally applied. Other sources of income may not have the same requirement of Ma'aser as the produce harvested from the land.

This distinction is essential because it shows how the application of halacha can vary based on the type of income one generates, leading to different interpretations and practices among various authorities. Thus, focusing on agricultural produce aligns with the traditional roots of the Ma'aser obligation in Jewish law.