ב"ה, כ"ב תמוז, תשי"ח
ברוקלין.
שלום וברכה!
... במ"ש אודות הפרשת מעשר לצדקה כשמצב הפרנסה דחוק, הנה ינהג שהחצי מן הנ"ל יתן בפועל והחצי יזקוף ע"ע כחוב לקופת הצדקה ולכשירחיב יסלקו...
B"H, 22nd of Tammuz, 5718.
Brooklyn.
Shalom u'Vrachah!
Shalom u'Vrachah!... Regarding what you wrote about separating maaser for tzedakah when your livelihood is tight: you should act so that half of the above amount you give in practice, and the other half you record as a debt upon yourself to the charity fund, and when your situation improves you will pay it off...
Summary
When facing financial difficulty, one should give half of their maaser now and record the other half as a debt to be fulfilled when able. This approach allows continued support for tzedakah while recognizing personal limitations.