In the first, second, fourth, and fifth years of the shemita cycle, one separates ma’aser sheni; in the third and sixth years, one separates ma’aser ani. Ma’aser ani is similar to ma’aser rishon: both are ḥullin, non-sacred produce, and both are given to their recipients in the present era just as they were in the past. We will first explain the laws of ma’aser ani and then complete the laws that apply to both tithes.
Although, as explained above, a kohen and levi may retain their respective gifts after separating them, the law of a poor person is different. Even if he himself is poor, he may not keep the ma’aser ani from his own produce. He must separate it and give it to another poor person (Ḥullin 131b). The same applies to a poor person who bought tevel produce: he must separate the ma’aser ani and give it to another poor person (Pe’at ha-Shulḥan 5:25).
If the owner’s brother or son is poor, then as long as the ma’aser ani is not being distributed in the field, where other poor people have a claim to receive it as well, he may give all of it to that relative (see above, 7:11). Indeed, this is preferable, because in the mitzva of tzedaka one’s relatives take precedence.
A person qualifies as poor for purposes of ma’aser ani if he is unable to obtain his basic needs according to the accepted standard at that time and place. In a country that provides welfare support for the elderly and needy, this generally refers to those around the lowest economic tenth of society. In a country without such support, the percentage of people considered poor may reach one-fifth of the population. Beyond that, one should not define more than one-tenth or one-fifth of the population as poor, unless the society is suffering through years of famine.
Whether one is giving the actual produce of ma’aser ani or its monetary value, it may be given to charity administrators for the needs of the poor (Mishna, Ma’aser Sheni 5:9). It may also be given to a yeshiva that supports unmarried students who live modestly and whose parents cannot support them. Even if some students in the yeshiva are supported by their parents and live comfortably, one may still give ma’aser ani to the institution, provided that he intends the ma’aser ani funds to support the poor students.
Once a poor person receives ma’aser ani, it belongs to him, and he may eat the produce, sell it, or use the proceeds however he wishes. The produce itself, however, may not be taken outside Eretz Yisrael, as the verse states: “They shall eat in your gates and be satisfied” (Devarim 26:12; Sifrei to Devarim 26:12; AHS, Zera’im 14:18). If he did take it out, he may nevertheless eat it outside Eretz Yisrael; see Pe’at ha-Shulḥan 12:27.
