Can Maaser be used for the Purim Mitzvot like Machatzit HaShekel or Matanot LaEvyonim? "No, you cannot use maaser money for matanot la'evyonim on Purim since this is a personal obligation that every Jew must fulfill. Just like you cannot use maaser for buying tefillin or fulfilling other personal mitzvot obligations, you cannot use it for the basic requirement of matanot la'evyonim. However, if you give more than the required amount to the poor on Purim, that additional amount can come from maaser funds. For machatzit hashekel, which is required for every member of your family including children, this should also come from your regular funds, not maaser money. The purpose of maaser is primarily to support Torah learning and help publicize Torah. While helping the poor is important, the specific mitzvot obligations of Purim must be fulfilled with your personal money. Remember, maaser is an investment in Torah, not a way to fulfill your basic mitzvah obligations."

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