The Hebrew word for charity is
tsedakah, deriving from the root for "justice." A distinction is made in Jewish sources between charity and
gemilut ḥasadim (the latter usually translated as "acts of lovingkindness").
Gemilut ḥasadim generally includes all types of aid and assistance to others, e.g., lending one's possessions, visiting the sick, and escorting the dead at a funeral. Thus, in actuality,
tsedakah is but one aspect of the broader category of
gemilut ḥasadim. The Talmud (
Suk. 49b) points out the difference between the two concepts: "There are three ways in which
gemilut ḥasadim exceeds charity: charity can be performed only with one's money, while
gemilut ḥasadim can be performed with one's body or one's money; charity is only for the poor, whereas
gemilut ḥasadim is for the poor and the rich; charity can be only for the living, while
gemilut ḥasadim is for the living and the dead."
The Pentateuch makes clear provisions for the poor, when, based on the agrarian society of the time, it demands that the landowner leave for the poor the gleanings, grain forgotten in the field, and the corner of each field (see Agriculture, Laws of). Similarly, in the third and sixth years of the Sabbatical Year cycle, a Tithe had to be given to the poor. Moreover, all financial debts still outstanding at the time of the sabbatical year were canceled.
In the Pentateuch, there appears to be a contradiction regarding the poor. While Deuteronomy 15:4 states, "There shall be no needy among you," a few verses later, (15:11) it says, "There will never cease to be needy ones in your land." Various interpretations have been offered to explain the apparent contradiction. Naḥmanides, for example, saw the first verse as the ideal situation, contingent on all Jews' observing the commandments, whereas the second verse reflects the reality---that people are imperfect. It is following the second statement that the Pentateuch commands: "You shall surely open your hand to the poor and the destitute in your land."
According to the rabbis, the manner in which charity is given adds to the value of the deed. R. Eleazar said: "The reward that is paid for giving charity is directly related to the kindness with which it is given" (Suk. 49b). Charity, together with prayer and repentance during the Ten Days of Penitence, can cancel an adverse Divine decree regarding the coming year. Maimonides, in his Laws of Gifts to the Poor (10:7ff.), notes eight degrees of charity, the highest of which is enabling a poor person to become self-sufficient, as, for example, establishing the person in business. The next highest is giving charity such that the donor and the recipient are ignorant of each other's identity. The lowest of these levels is giving charity to another while visibly showing resentment.
The amount one ought to give to charity (there is a dispute whether the figure is ordained by biblical law, rabbinic law, or by custom) is 1/10th of one's initial capital and 1/10th of all subsequent earnings. The Talmud nevertheless cautions that one should not give more than one fifth of his earnings, for by doing so, he may become destitute and need to be supported himself.
The Talmud defines a poor person entitled to receive charity as one whose total assets do not exceed 200 zuz. The amount that an individual should be given appears to be relative: according to Hillel (Ket. 67b), the person should be given enough for him not to feel deprived relative to his former lifestyle. Jewish law is also sensitive to needs in specific instances. Thus a farmer whose gross assets may be in excess of the allowable limit is permitted to receive charity if the alternative would be selling his land at a depressed price. At the same time, a person ought to do everything possible to avoid taking charity; the Talmud counsels, "Make your Sabbath into a weekday (i.e., do not purchase delicacies for the Sabbath) rather than be forced to depend upon human beings." One who takes charity when he has no right to, will ultimately have to accept charity out of need.
The traditional Jewish Community contained various organizations that disbursed charitable funds. For example, there were funds for hospitality to wayfarers, funds to redeem those taken captive, to buy Passover supplies for the needy, and to bury the indigent.
Besides the straightforward donation of money to the poor, certain other expenditures are also considered to be charity in the halakhic sense. Thus, if one is of very limited means, his support of his children above the age at which they are deemed capable of supporting themselves is considered charity. The same applies to a person who supports his parents. Donating money to an individual to enable him to study Torah or directly to a Torah institution is also considered charity.
Contemporary rabbinic authorities differ as to whether the purchase of a seat in a synagogue is considered a charitable contribution or merely payment for services rendered.
There are also criteria of priority in the allocation of charity. The general rule states that "the poor of one's own community take precedence." (This rule is further refined to give precedence to the poor members of one's own family.) The poor of the Land of Israel take precedence over the poor of other lands, but whether the poor of the Land of Israel take precedence over the poor of one's own city is a matter of rabbinic dispute. Women take precedence over men.
Every town in which there are Jews is required to have a charity fund, with at least two individuals appointed to administer it (Maimonides, Laws of Gifts to the Poor, 9:1). As the Talmud explains, the basic charity fund, named kuppah---or "the chest"---must disburse a full week's needs to every poor family each Friday. Some cities had an additional fund, named tamḥui, which would collect food from various householders and would distribute enough for two meals each evening to those in need. While the kuppah was available only to local residents, the tamḥui was open to anyone in need, and helped wayfarers who were passing through. There are clear criteria as to who must contribute toward the different needs of the poor. Thus, one who has lived in a town for 30 days must donate to the kuppah, while one who has been a resident for three months must contribute to the tamḥui.