Personal mitzvah objects (tefillin, esrog) are not bought with maaser
Maaser is for tzedakah, primarily the poor. Objects you are personally obligated to buy for mitzvos — tefillin, an esrog — are not funded from maaser under the standard position.
Positions by community
Ashkenazi
The Rema (YD 249:1, citing Maharil) rules that maaser money should not be used for a dvar mitzvah — 'rather, give it to the poor.' Items one is personally obligated to acquire (tefillin, arba minim) are a pre-existing obligation.
Sephardi
Where the underlying obligation is itself disputed, Sephardi practice permits more latitude; for clearly obligatory items the rule is the same.
Chabad
Same baseline rule.
Sources
- https://www.sefaria.org/Shulchan_Arukh,_Yoreh_De'ah.249.1 — Yoreh De'ah 249:1 (gloss, citing Maharil, Hilchos Rosh Hashanah)
- https://baishavaad.org/maaser-for-tuition/ — Ma'aser for Tuition (principle of pre-existing obligations)
Track this for yourself
Tag transactions against rules like this one and see your running maaser balance.
MyMaaser presents sourced halachic positions and is not a substitute for your rav. Consult your rav (CYLOR).