What does Yalkut Yosef say about calculating Ma'aser for those struggling financially?

Yalkut Yosef discusses the approach to calculating Ma'aser (tithing) in a context where individuals may be facing financial challenges. The rationale for allowing all expenses to be deducted from income before calculating Ma'aser aligns with the understanding that one’s ability to give should take into account their actual financial situation. By permitting individuals to deduct necessary living expenses, it ensures that they are not left in a state of financial duress while striving to fulfill a mitzvah.

This approach recognizes the importance of maintaining a balance between charitable giving and the practical needs of sustaining oneself and one’s family. It emphasizes compassion and flexibility in the application of tithing laws, particularly for those in difficult financial situations, ensuring that the practice of giving does not lead to further hardship.

In contrast, the other options lack this sensitivity to realistic financial circumstances, which is a key aspect of the Yalkut Yosef’s guidance. By focusing solely on the income or disregarding necessary costs, those interpretations could place undue burden on individuals who are already struggling, which would not be in line with the intention of the mitzvah.