What is the essence of Ma'aser?

The essence of Ma'aser, or "tithing," is centered on the obligation to give one-tenth of one's earnings for charitable purposes, known as tzedakah. This practice is rooted in biblical commandments, specifically pertaining to the agricultural produce in the land of Israel, but has been extended to encompass all forms of income. The act of setting aside Ma'aser instills a sense of responsibility and ethics regarding wealth and encourages individuals to support those in need within the community.

While other options may touch upon aspects of giving or financial obligation, they do not accurately capture the specific nature of Ma'aser as a structured practice of donating exactly 10% of one's income or profits. A mandatory donation to the temple, for instance, reflects a time and context that may not apply in the same way today, given the destruction of the Temple and the shift in Jewish practice. A voluntary contribution to charity might also occur, but it lacks the specific obligation that Ma'aser entails. Similarly, a tax on business profits describes a financial obligation but does not align with the intent and communal welfare focus that Ma'aser embodies. The correct understanding of Ma'aser emphasizes both the percentage involved and the intended charitable use of the funds.