About Maaser
Maaser is a physical means to bond with other souls. Even if you don't give it any serious thought or special intention, it still works!
A person's soul is made of ten parts called Eser Sefirot (ten Sefirot). In his spiritual work a person "draws lights" with which he can correct nine parts of his soul (the first nine Sefirot), and through them feel the Upper Abundance.
However, in the tenth part of his soul (the Sefira Malchut), a person cannot receive the Abundance, until he reaches Gmar Tikkun (end of correction)—the final stage in which all the other souls are corrected. This is why Kabbalists set the terms for paying Maaser from the very beginning of the wisdom of Kabbalah.
If we wish to be in congruence with the bestowal of the Upper Force upon us, we must decide that from the Abundance we receive in this world we will use only nine tenths for personal (physical) needs, and allocate one tenth for the benefit of humanity, for the correction of the world.
When a person is in congruence with this Upper law, meaning that he allocates one tenth of his income for the benefit of spreading the wisdom of Kabbalah, the system for correcting the world, he is already in the process of spiritual development, even if he doesn't do anything else but that! This is because that person already observes a spiritual law, although he is only at this world's level of attainment.
Note: This page is intended for individuals who cannot pay Maaser in one of the Bnei Baruch groups. Those who pay Maaser in one of the regular groups will continue to do so as before.
What the Kabbalistic Sources Say about Maaser
As we have said above, the Maaser is an ancient custom of Kabbalists. Below are a number of authentic sources concerning the Maaser:
“Thou Shalt Surely Tithe” (Rav Baruch Shalom Ashlag)
From The Steps of the Ladder, article no. 553
Thou shalt surely tithe. And they explained, “tithe, so you will become rich.” This is perplexing; how did our sages explain the necessity of the verse with Lo Lishma (not for Her Name), that is, that he will give charity so as to become rich. We should explain it as they said, “We shall do and we shall hear.” This means that through the act they will achieve hearing, that the act affects the intention.
It follows that during the giving of the Maaser, meaning a Maaser of giving, he will aim to become rich, that is, to be rewarded with a desire and craving to give, meaning as the act is giving and not receiving, his thought and aim, too, will be only to give and receive nothing in return.
And we should also say... if he performs an act of giving... he will be rewarded with the aim, too, becoming giving and not receiving.
And what will happen afterwards? “So you will become rich.” This is because it is impossible to receive the delight and pleasure, called “wealth,” from the Creator before one has equivalence of form. At that time, when he is rewarded with the intention being in order to bestow, as well, he will be rewarded with receiving the wealth.
From "From Concealment to Revelation," article no. 216
He should give charity in order to become rich, so that through the act he will achieve “hearing,” since the act affects the aim. In giving Maaser, an act of giving, one should aim to be enriched and be granted desire and the craving to give, the intention only to give and receive nothing in return.
Rabbi Akiva said about the Maaser (Mishnah, Masechet Avot): “Tithing is a qualification for wealth.”
The Vilna Gaon: “Who keeps Maaser is guarded from harm.”
You may also read "Masechet Maasrot"
(in Hebrew) from the Jerusalem Talmud