The Laws of Tz’daka vol. 4, no. 4
A general rule in regard to dispesing ma’aser is that one can not use it to pay off a debt. Therfore in most cases one may not use ma’aser to pay for tuition for his younger childreen. One should consult a Rav regarding the tuition of older children.
Needy relatives take precedance when dispensing ma’aser. This includes adult children Where he does not have needy relatives one should distribute ma’aser first to sustain those who study Torah.
Ma’aser money may be used for helping a needy bride and groom to get married, to host needy guests, help the needy sick, and pay for a poor person’s burial costs.
One should not use ma’aser for the gifts distibuted to the poor on Purim.
