Question:
BS"D
Shalom dear Rabbi,
Question: I give my masser every month in the Jewish community, can I take the money from the masser I give to buy a tefilin?
Answer:
If the tefillin is for yourself you cannot take it, because we do not use ma’aser money for mitzvos that we are anyways obligated to do, such as buying tefillin or tzitzis. If the money is going to be used to buy other people tefillin, then you can use future ma’aser money for it, however the money that you already gave to the community is considered theirs, and you can't take it back.
Best Wishes