The Jerusalem Talmud Gemara to Tractate Pe'ah 1:1(which does not have a Gemara in the Babylonian Talmud) discusses the maximum amount of one's income/money one can give to the poor and determines that one should not give more than 1/5 of his possessions so he does not become poor himself.
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Contemporary practice is to set aside terumah, separate first tithe (Hebrew ma'aser rishon מעשר ראשון), separate terumat ma'aser, then redeem second tithe (Hebrew: maaser sheni מעשר שני) with a coin (on years that do not coincide with ma'aser ani).
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