MISC section - contents: [1] From the virtual desk of the OU VEBBE REBBE Q: If one buys a home for $100,000 and sells it 25 years later for $250,000, should he pay ma’aser kesafim on the net gain of $150,000 or can he subtract from the net gain for inflation, mortgage payments, improvements, or other matters? A: Few classical sources discuss this common matter these days. This can be explained by changes in economics. Our point of departure is that the sale of a home obligates one in ma’aser on the net gain, as Igrot Moshe, Yoreh Deah II, 114 assumes. However, some of the technicalities in arriving at the real net gain make it almost impossible to arrive at an exact figure. Rav M. Feinstein (ibid.) deals with halacha’s outlook on inflation’s erosion of a currency’s value. There are complicated reasons that despite inflation, one who borrows $1000 returns $1000, and if he gives more, he violates the prohibition of RIBIT. Regarding ma’aser kesafim, though, he said to adjust the price for inflation to determine the real gain. However, he felt that the government’s publicized Consumer Price Index (or madad) is not correct for our context; rather, we should consider only basic, not luxury items. In practice, the CPI may still be the most realistic tool people have access to. Regarding a mortgage, it does indeed raise the expense of buying the home. However, a major component of that cost is due to the inflation component of the mortgage. Thus, if one took off for 25 years of inflation, he cannot also take off the full added payments of the mortgage. Presenting a mathematical system to deal with this is not practical in this forum. Certain taxes, home improvements and upkeep that are needed to maintain or raise the house’s resale value may also be deducted. However, much work done in a home over 25 years is more related to quality of life during those years than to the home’s resale and may not be deducted. One could claim that the practice of ma’aser is not geared for the purchase and eventual sale of residential real estate, assuming the funds used to buy it were “after ma’aser”. When Chazal extended (by their understanding of p’sukim or rabbinic decree or advice) the concept of ma’aser from agricultural produce to include other earnings, they addressed primarily business dealings (see Tosafot, Ta’anit 9a). When one buys $1000 of merchandise to sell it shortly for $1500, that is commercial activity to create earnings and is obligated in ma’aser. When one uses earnings from which ma’aser was taken to buy a home to live in that is a matter of consumption not commerce, and he need not give further ma’aser if its price goes up. The question is whether selling it creates a new obligation. One could distinguish between one who bought real estate in order to sell at a profit and one who sells because he needs to change his home for some reason. The case to exempt is strongest when one needs all the proceeds to buy a new home. If two people swap homes, intuition dictates that neither would have to pay for the previous appreciation. It is not clear that is different from a case when one receives money but does so to enable him to pay for a new home. The prevalent position (see, for example, She’eilat Ya’avetz I, 6) is that calculating ma’aser kesafim is only a proper minhag, not an outright obligation. This justifies being lenient regarding calculations and machlokot, especially if that was one’s stated intention when starting the practice. However, ma’aser kesafim is not a simple custom. Rather, it is the recommended, average level of fulfilling the mitzva of tzedaka (see Shulchan Aruch, YD 249:1). One should always want to give tzedaka generously. Cash flow issues often make it difficult, and the sale of a home may give one the opportunity to do so. It may also be a time that one realizes that his home purchase decades before was Divinely blessed and a good time to give significant contributions to those in need. Thus, the question of whether there is a formal obligation of ma’aser, which is anyway hard to calculate, is almost moot. Ask the Rabbi Q&A is part of Hemdat Yamim, the weekly parsha sheet published by Eretz Hemdah. You can read this section or the entire Hemdat Yamim at www.ou.org or www.eretzhemdah.org. And/or you can receive Hemdat Yamim by email weekly, by sending an email to info@eretzhemdah.org with the message: Subscribe/English (for the English version) or Subscribe/Hebrew (for the hebrew version). Please leave the subject blank. Ask the Vebbe Rebbe is partially funded by the Jewish Agency for Israel [2] Candle by Day [3] CHIZUK and IDUD (for Olim & not-yet-Olim respectively) A similar formulation is found in the Al Hamichya blessing recited after eating the seven fruits with which the land of Israel is blessed. We ask Hashem to allow us to eat the fruit of the land: "Rebuild Jerusalem, the city of holiness, speedily in our days. Bring us up into it and gladden us in its rebuilding and let us eat from its fruit and be satisfied with its goodness and bless you upon it." The holiness of the land is evident not only in the performance of the mitzvot dependent upon the land. The land of Israel is unique in that performing seemingly mundane acts, such as eating its fruits and working the land, can be considered acts of holiness. The Talmud (Sanhedrin 98) teaches that one of the sure signs of the coming redemption is the abundance of fruit produced in the land of Israel. Anyone who visits Israel today can easily see that Hashem is expressing His love of the people of Israel by returning us to His land and causing the land to produce an abundance of fruits of the highest quality. Avraham Hermon, Har Bracha [4] A Touch of Wisdom, A Touch of Wit Once a man came to him for a loan. The man needed 300 rubles for ninety days. R' Zalman had never seen the man before and asked: "Do you have anyone that can act as a guarantor?" "No," said the man, "I am new here." "I'm sorry," said R' Zalman, "I need a guarantor for the money." Tears started running down the man's face as he turned to leave. "Just one second," said R' Zalman. "Isn't there a single person in the entire city who can serve as a guarantor for you?" "No," said the man. "My only guarantor is Hashem Himself." "Well, if that's the case," said R' Zalman, "we couldn't ask for a better guarantor than that." He took a piece of paper and wrote on it, "He that has pity upon the poor lends to Hashem" (Mishle 19:17). He placed this paper among his loan documents, and gave the man 300 rubles. Ninety days later the man returned and told R' Zalman: "Hashem helped me in my business venture, and I have come to pay my debt." "By whom?" asked the man in astonishment. "By your guarantor," replied R' Zalman. "He paid me what I had given you. That very day when you were here, after you left, a business deal presented itself to me and I made a profit of exactly 300 rubles." The man, though, was adamant in insisting on repaying the loan. In the end they agreed that the money would remain with R' Zalman to be used for loans to others, and that the future mitzva would be considered as belonging to both of them. Shmuel Himelstein has written a wonderful series for ArtScroll: Words of Wisdom, Words of Wit; A Touch of Wisdom, A Touch of Wit; and "Wisdom and Wit" — available at your local Jewish bookstore (or should be). [5] Parsha Points to Ponder - MATOT-MAS'EI 2) Why did the Jewish people wait until after the laws about purifying their utensils before bringing their sacrifices instead of offering them immediately after winning the battle? (see 31:49-50) 3) Why is an accidental murderer set free from the city of refuge upon the death of the Kohein Gadol? THESE ARE THE ANSWERS 2) The Chidushei HaRim teaches that the Jews initially thought that no sacrifice was needed since their sin was one of improper thoughts when the Midianite women were enticing them. However, once they were taught that that a completely pure vessel must still be purified because their walls might contain some prohibited taste, they realized how far they must distance themselves from sin and that even improper thoughts were a sin. At that point they offered sacrifices to atone for their sins. 3) The Abarbanel answers that the relatives of the victim will be deeply impacted by the death of the Kohein Gadol. The realization that even the great Kohein Gadol ultimately meets his end with death will lead the relatives to squelch their desires for revenge, thus permitting the accidental murderer to safely leave the city of refuge. [6] Portion for the Portion by Rakel Berenbaum Rashi says that when the nation heard that Moshe's death was contingent on fighting this war they didn't want to join the battle. 12,000 had to be brought against their will - "vayimasru" (31:5). The Admor of Gur says that the 1000 from the tribe of Levi came on their own just like they had defended the name of Hashem and killed their brethren at the sin of the golden calf. For Levi, the honor of Hashem always came before sentiments. So in all there were 13,000 combat soldiers, 12,000 who had to be brought and 1000 who came of their own free will. Rashi says that from here we learn how dear a leader is to the people of Israel. Although they may have complained about him throughout his life, when the question of his imminent death arrived, they realized how much he had done for them. He hadn't been a weak leader who had given in to all their complaints, but had tried to educate and care for them and did everything in their best interest at the word of Hashem. Verse 31:4 says "one thousand for each tribe" twice. From here Chazal learn that each tribe sent 1000 soldiers to fight and 1000 men to pray. Both were important to win the battle. The same today - all the nation must be with our soldiers in prayer to help the IDF win our battles of revenge against our enemies and the enemies of Hashem. Thousand Island Dressing [7] Torah from Nature [8] A pre-Nine Days reminder [9] Divrei Menachem In the parsha, 42 encampments are recorded. And in the Shema prayer we are enjoined to speak 'about them' (the teachings of Hashem), the Hebrew numerical equivalent of which is also 42. Thus, each of the sojourns can be thought of as embedding a teaching of Hakadosh Baruch Hu. Moreover, our Sages, citing Rashi on the opening sentence of Parshat Mishpatim, indicate that the introductory phrase to the journeys, "Eileh", meaning 'these', teaches that each step of the journey in the wilderness was a correction (Tikun) for the previous stage. No wonder then that the Torah tells us that these travels were in the hands of Moshe and Aharon (Bemidbar 33:1). For it seems that as the people progressed, their attitudes and behavior were increasingly shaped in the spirit of Torah. For even when they were troubled and rebellious, each of the journeys took Am Yisrael one step closer to the fulfillment of their spiritual destiny in the Promised Land. That, indeed, is a metaphor for today. [The Parshat Matot-Masei Homepage]
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