THE THREE KINDS OF GIVERS: In the Rabbinic tradition, the proportion by which a person gives reveals the person’s heart. The generous man — the man with a good eye — gives 1/40 of his income to the priest. In other words, he gives 2.5% to the priest, on top of the 10% he gives as his tithe.
If the income of this generous man is $10,000, then $1000 is given back as his tithe, and $250 is given to the priest as a heave-offering.
The fair man gives back 1/50 or 2% portion of his income outside of the tithe. Whoever gives 1/60 or below above the tithe is referred to as a stingy man or the miserly. In other words, someone who gives 1.6% or less of his income, outside of the tithe is considered tightfisted.
The generous man — the man with a good eye — gives 1/40 of his income to the priest.
The Târumah Offering Principle No. 11
A [This is] the [required] measure of heave offering:
B [If a man is] generous, [he separates] one-fortieth [of his produce].
C The House of Shammai say, “One-thirtieth.”
D And [if he is] average, [he separates] one-fiftieth [of his produce].
E And [if he is] miserly, [he separates] one-sixtieth [of his produce]
A blessing is declared upon the entire increase by separating the târumah from the rest of the income.
The Târumah is producing that is separated from the harvest and given to the priest as a gift, and it is a personal thing for the giver. A blessing is declared upon the entire increase by separating the târumah from the rest of the income. Ideally, the person reciting the blessing must be able to hear himself say it.
Once it is separated the târumah is consumed by the priest and their families alone, and this food could not revert to the status of Hullin, or the food that is consumed by non-ministers.
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