[ה' אדר, ה'תשל"א]
שלום וברכה!
בנוגע
להפרשת מעשר לצדקה – עד לכשירחיב יפריש בפועל מעשר מן המעשר והשאר ירשום בפנקסו שזוקף במלוה.
B"H, 5 Adar, 5731.
Shalom u'Vrachah!
Regarding the separation of maaser for tzedakah—until he is able to give more, he should actually separate maaser from the maaser, and the rest he should record in his ledger as a debt.
Summary
The Rebbe teaches that when unable to give full maaser for tzedakah immediately, one should give what is possible now (maaser from the maaser) and carefully record the remaining obligation as a debt to fulfill later.