May a person use maaser money to purchase mezuzahs/tefilin if they are extremely poor?
Answer:
If a person is extremely poor he doesn’t have to give maaser at all.
As for using maaser money for personal mitzvos, maaser money should generally not be used for this. However, it is permitted if a person would otherwise be unable to perform the mitzvah.
Best wishes.
Sources:
The most basic purpose of maaser money is for the poor.
Thus, the Maharil rules that it is forbidden to use one’s maaser money for the purpose of purchasing candles for shul. The Chasam Sofer (Yoreh De’ah 232) understands that this is because the obligation of maaser relates specifically to the poor (the Chasam Sofer writes in siman 231 that this ruling derives from the custom of giving maaser to the poor).
Yet, both the Taz (Yoreh De’ah 249:1) and the Shach (249:3) rule (citing from the Maharshal, who in turn cites from Teshuvos Rabbi Menachem) that maaser can be used for any mitzvah that a person would otherwise not perform.
A person who is poor, and cannot fend for himself, is exempt from giving maaser. Please see here and in our articles on maaser for more details.
