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Why is it that in modern times, we tithe maaser on non-agricultural income, but not terumah? Does it have anything to do with living outside of the Land of Israel?

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related judaism.stackexchange.com/q/8846/759 –  Double AA Jul 22 '12 at 20:03
    
    
@Menachem: are you saying that the modern practice of taking maaser from our income is not derived from the biblical commandment of "maaser" and so we do neither maaser nor terumah as it is presented in the Torah because we do not live in the Land of Israel? –  Daniel Jul 26 '12 at 21:10
    
There are opinions that the Maasar we give today is not biblically based. Others disagree. See here for a breakdown: torah.org/advanced/weekly-halacha/5763/mishpatim.html -- either way it is different than agricultural tithing (including Terumah), which is only applicable in the Land of Israel. –  Menachem Jul 26 '12 at 23:05

1 Answer 1

Maaser on income is based on Bereishis 28:22

וְכֹל אֲשֶׁר תִּתֶּן לִי עַשֵּׂר אֲעַשְּׂרֶנּוּ לָךְ

And everything that You give me, I will surely tithe [lit. take a tenth] to You.

This implies that one should/must give a tenth of one's income, regardless of whether it was earned through agriculture or not.

However, there is no verse stating or implying that one should give Terumah on non-agricultural earnings.

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