Maaser Kesafim and the Development of Tax Law

Abstract

“And whatever You will give me, I shall repeatedly tithe to You.”
- Jacob on the Temple Mount
“And once again tithing is 10% off the top. That’s gross income, not net. Please people, don’t force us to audit. . .”
- Reverend Lovejoy, The Simpsons

Maaser kesafim refers to the practice, observed in many orthodox Jewish communities, of separating out a tithe from one’s income each year to be distributed to the poor. The practice can be traced back to Jacob, and arguably to Abraham himself. Unlike agricultural tithing, which involves only produce grown in Israel, maaser kesafim encompasses all income, regardless of its source. Thus, it functions to a large degree an income tax, or more
precisely as God’s income tax.