When calculating one's maaser kesafim obligation the mainstream position seems to be that the maaser should be taken from one's net income representing gross income minus statutory deductions and a few limited other, example. There is a minority opinion represented by the Chofetz Chaim in Ahavat Chesed that one may also deduct living expenses, though no qualification is given. Are there other's who elaborate on this position?

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    The position is also mention in Kitzur Shulchan Aruch 34.4 – Hashamyim Sep 23 '19 at 1:41
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    Only in some version of the Kitzur, other versions omit it. – פרי זהב Sep 24 '19 at 0:16

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