הַצְדָקָה הֲרֵי הִיא בִּכְלַל הַנְּדָרִים. לְפִיכָךְ הָאוֹמֵר הֲרֵי עָלַי סֶלַע לִצְדָקָה אוֹ הֲרֵי סֶלַע זוֹ צְדָקָה חַיָּב לִתְּנָהּ לָעֲנִיִּים מִיָּד וְאִם אִחֵר עָבַר בְּ (דברים כג כב) "בַל תְּאַחֵר" שֶׁהֲרֵי בְּיָדוֹ לִתֵּן מִיָּד וַעֲנִיִּים מְצוּיִין הֵן. אֵין שָׁם עֲנִיִּים מַפְרִישׁ וּמַנִּיחַ עַד שֶׁיִּמְצָא עֲנִיִּים. וְאִם הִתְנָה שֶׁלֹּא יִתֵּן עַד שֶׁיִּמְצָא עָנִי אֵינוֹ צָרִיךְ לְהַפְרִישׁ. וְכֵן אִם הִתְנָה בְּשָׁעָה שֶׁנָּדַר בִּצְדָקָה אוֹ הִתְנַדֵּב אוֹתוֹ שֶׁיִּהְיוּ הַגַּבָּאִין רַשָּׁאִין לְשַׁנּוֹתָהּ וּלְצָרְפָהּ בְּזָהָב הֲרֵי אֵלּוּ מֻתָּרִין:
Charity is considered as a vow. Therefore one who says: "I pledge to give a sela to charity" or "[I will give] this sela to charity," he is obligated to give it [to charity] immediately. If he delays, he transgresses the commandment against delaying [the observance of one's vow], for he has the capacity to make the gift immediately and [generally,] there are poor people at hand. If there are no poor people at hand, he should set aside [the donation] and put it away until he finds poor people. If he made a stipulation that he is not obligated to make the donation until he finds poor people, he does not have to separate it [until the poor are at hand]. Similarly, if he made a stipulation at the time he made his vow to charity or pledged his donation that the trustees of the charitable fund could exchange it for gold, they are permitted to do so.
