Question: May a person deduct business expenses before giving maaser k’safim? May he offset profits with losses from a different transaction?

Short Answer: Most Acharonim allow business expense deductions before giving maaser k’safim. Many Acharonim also allow offsetting profits with losses so long as the transactions occurred in the same maaser year or before maaser was calculated.

Part 4

The Temple and Birkas HaMazon

In the third blessing, we reference Jerusalem and the Beis HaMikdash (the Holy Temple). We need to understand what the connection of these two are to eating and to reciting Birkas HaMazon, and why these deserve a blessing on their own, and could not be included in the previous blessing, which referenced the land, the Torah, and bris milah, among other things. Why couldn’t we have added Jerusalem and the Temple to that list, and thereby saved an entire blessing, which now seems superfluous.

Question: May one use maaser k’safim funds for kimcha d’Pischa, the special charity given before Pesach?

Short Answer: According to most poskim, since there is no set amount or specific community tax for kimcha d’Pischa, it can be paid for with maaser k’safim funds.

In preparation for Shavuos, we are presenting a review of three of our Ahavah Rabah segments (This is the third of three).  We will return, b’ezras Hashem, to learning Az Yashir after Shavuos.

Part 5

Appreciation in the Midst of Tragedy

The fourth blessing is required on a Rabbinic rather than a Biblical level. As mentioned, it was instituted by the Sages of Yavneh after the destruction of the Second Temple, and after the unsuccessful Bar Kochba uprising [135 CE]. Specifically, it was instituted to express thanks that the many people who were killed at Beitar were finally able to be buried.

In preparation for Shavuos, we are presenting a review of three of our Ahavah Rabah segments (This is the second of three).  We will return, b’ezras Hashem, to learning Az Yashir after Shavuos.