Do Gifts, Inheritances, and Stock Gains Owe Maaser?

Maaser kesafim applies to income — and the poskim define income more broadly than your payroll department does.

Gifts and inheritances: yes. The Chofetz Chaim (Ahavas Chesed II:18, citing the Eliyah Rabbah 156:2) includes money received as gifts and inheritances in the maaser obligation. A wedding gift, a yerushah, a cash bonus from a parent — maaser income, even though the IRS may ignore it.

Investments: only when you realize. Paper gains owe nothing; maaser attaches when you sell and the profit becomes real. Contemporary treatments of maaser kesafim (see Meshiv Kahalachah) apply this to securities and property alike — and note that on the sale of an inherited asset, the maaser base is the full value received, not merely the appreciation.

Loans, reimbursements, transfers: no. Borrowed money isn't income — you owe it back. Reimbursements return your own money. Moving funds between your own accounts creates nothing. None of these belong in the maaser base, which is exactly why blindly tithing "everything that hit my checking account" overstates what you owe.

How much, and on what footing? A tenth is the classic measure — the Rema (Yoreh Deah 249:1) calls it the "average" way to fulfill the mitzvah, with a fifth (chomesh) as the choicest. The Sages capped voluntary giving at a fifth (Kesubos 50a) so the giver doesn't become needy himself. And because the prevailing halachic classification of maaser kesafim is minhag — custom — rather than strict Torah law (Bach on Tur YD 331; see dinonline's survey), poskim advise declaring "bli neder" when you begin, so the practice doesn't take on the force of a vow.

One more thing the sources say plainly: maaser is the one mitzvah where testing Hashem is permitted. "Aser bishvil shetisasher" — tithe so that you become wealthy (Taanis 9a, on Malachi 3:10; Rema YD 247:4). Track it honestly and watch.

MyMaaser presents sourced halachic positions and is not a substitute for your rav. Consult your rav (CYLOR).

Sources: Ahavas Chesed II:18 (Sefaria) · Meshiv Kahalachah · Rema YD 249:1 (Sefaria) · Kesubos 50a (Sefaria) · dinonline · RabbiKaganoff.com