[The proper distribution of ma’aser funds, continued:]
If the person will not be giving his ma’aser money to his relatives, it is proper to give this money to those who toil over the study of Torah so that they will be able to dedicate themselves to their studies. If the person does this, the Torah promises that blessing will fill his house, as it is written, Bring all the tithes into the storage house, and let it be sustenance in My Temple. Test Me, if you will, with this, says Hashem, Master of Legions, [see] if I do not open up for you the windows of the heavens and pour out upon you blessing without end (Malachi 3:10). That is, since there will be food in the House of Hashem, the Kohanim and Levites will be free to engage in Torah study, and for this Hashem will pour blessing upon us without end.
If one cannot distribute all of the ma’aser to those who toil over Torah, he should give most or at least half of it to those who toil over Torah.