Is it Permitted to Purchase Tefillin with Maasser Funds?
Halachic authorities, including the Levush (Chapter 249, Section 1), the Nachalat Shiva (Chapter 8), and the Shut Bet Din Shel Shlomo (Yoreh Deah, Chapter 1), have unanimously ruled that it is forbidden to use maasser (tithe) funds to purchase items or fulfill obligatory religious commandments such as a tallit, tefillin, a mezuzah, a sukkah, the four species of Sukkot, Hanukkah candles, wine for kiddush and havdalah, the four cups of wine for Passover, matzah, maror, Shabbat and Yom Tov meals, the shofar, and many others.
However, in cases of financial difficulty, it is permitted, under certain conditions, to use maasser funds for these commandments, as stated in Shut Minchat Yitzchak (Volume 8, Chapter 82). This ruling offers some flexibility, allowing a person facing financial hardship to stipulate that they can use these funds to fulfill these commandments.
Nonetheless, other opinions, such as that of Rabbi Shlomo Zalman Auerbach zatzal in Halichot Shlomo (Volume 2, Chapter 11, Section 1), emphasize that in such a situation, it would be preferable not to use maasser money to purchase the four species of Sukkot but rather to borrow them. However, in exceptional circumstances where there is no other way to fulfill the commandment (for example, if no one else in the area possesses the four species), using maasser funds to buy them is permitted.
What if one wishes to donate these tefillin to another person?
If you intend to donate these tefillin to a person who cannot afford them, this person is considered to be in need, and this act is seen as a tzedakah contribution. In this context, using maasser funds is allowed.
Furthermore, if this person is distant from Judaism and your intention is to bring them closer to religious commandments, then purchasing the tefillin becomes an act of teaching and encouragement to observe mitzvot and study the Torah, similar to donating to a yeshiva. In this case as well, using maasser funds is permitted.
On the other hand, if you simply wish to gift tefillin to a friend who already owns a pair or to someone who is already planning to buy them, this sum cannot be deducted from maasser, as it is merely a personal gift and not an act of tzedakah.
