As we learned above, 7:8, the mitzva is to give ma’aser rishon to a levi. Many authorities maintain that because of Ezra’s penalty imposed on the levi’im, one may also give it to a kohen (Tosafot; Tur). Nevertheless, some authorities maintain that after the destruction of the Temple, Ezra’s penalty no longer applied, and the mitzva once again became to give ma’aser rishon specifically to a levi. Therefore, in order to satisfy all opinions, it is proper to give it to a levi specifically (MT; SA YD 331:19; Mishpat Kohen §56).
Some maintain that in the present era, although ma’aser rishon must still be separated and assigned a place – for example, by designating the produce on the north side – it need not actually be given to a levi. They argue that, after the upheavals of exile, today’s levi’im no longer have a reliable ḥezkat yiḥus – a halakhically recognized lineage status – strong enough to require others to give them ma’aser rishon. Since no one can prove that he descends from the tribe of Levi, they maintain that one is not obligated to give him the tithe (cited in Mahariṭ 1:85). A second argument focuses not on the history of exile, but on verification. As long as a person’s ḥezkat yiḥus has not been verified by a beit din, some maintain that his own claim should not be enough to receive the gifts. Otherwise, dishonest people may falsely claim to be levi’im to receive ma’aser rishon (cited in Ḥazon Ish, Shevi’it 5:12). Based on these arguments, some are lenient and maintain that although ma’aser rishon must be separated and assigned a place, it need not actually be given to a levi.
The overwhelming majority of poskim, however, maintain that ma’aser rishon must be given to a levi. In their view, we do rely on a levi’s ḥezkat yiḥus – his recognized lineage status – just as we rely on the recognized status of kohanim for pidyon ha-ben and Birkat Kohanim. Therefore, a levi’s status is sufficient for receiving ma’aser rishon. In practice, since a person must give ma’aser kesafim in any case, he should give the ma’aser rishon to a Torah scholar who is a levi and count it as part of his ma’aser kesafim, as will be explained in the following sections.[11]
[11]. Some are lenient, based on the view attributed to Ḥazon Ish (Mitzvot Ha-aretz 11:2; Ha-aretz U-mitzvoteha, Terumot U-ma’asrot 5:4). However, the overwhelming majority of poskim write that ma’aser rishon must be given to a levi. This is the ruling of SA YD 331:19; Responsa Mahariṭ 1:85; Shnei Luḥot Ha-berit, Sha’ar Ha-otiyot, letter kuf, Kedushat Ha-akhila; Responsa R. Betzalel Ashkenazi §2; Eretz Ḥayim Sathon 331:4; Har Tzvi, Zera’im 1:107; and Siddur Olat Re’iya, vol. 1, p. 350. R. Yehuda Amichai concludes that this is the practical ruling and writes that R. Shaul Yisraeli and R. Mordechai Eliyahu ruled this way as well (Ha-Torah Ve-ha-Aretz 4).
This is consistent with the fact that we rely on a kohen’s recognized lineage status regarding pidyon ha-ben (Ḥatam Sofer, end of §291; AHS YD 305:30; Sdei Ḥemed, letter kaf, klal 92; unlike She’eilat Ya’avetz 1:155). Furthermore, even Ḥazon Ish himself did not rule leniently in practice, and he personally gave the tithe to a levi (Derekh Emuna, Laws of Terumot 6, Bi’ur Halakha 78).
Since a person must give ma’aser kesafim in any case, it is proper – even according to those who question whether ma’aser rishon must be given to a levi – to give the ma’aser rishon to a Torah scholar who is a levi and count it toward ma’aser kesafim, as will be explained in the next section.
In cases of great financial pressure, when it is difficult to require farmers to give ma’aser rishon to a levi outright, the levi can be asked to act generously. The owner first transfers the ma’aser rishon to the levi, and afterward the levi may transfer it back to the owner of the produce, similar to the practice of many kohanim with pidyon ha-ben money. R. Kook ruled this way, as related in Eleh Mas’ei, p. 118, and Igrot ha-Re’iya, letter 119.
