Salt at Meals
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Some authorities argue that since salt is almost always one of the ingredients in bread nowadays, there is no longer a requirement to dip bread into salt before eating it. Nevertheless, according to Kabbala, one should do so anyway. If salt is unavailable, some authorities suggest dipping bread into sugar. This is because, when needed, offerings in the Beit Hamikdash were permitted to be “salted” with sugar. One may also dip one’s bread into any salty food item in order to give the bread the taste of salt. Another option, when salt is not available, is to “dip” one’s bread into another piece of bread, recalling that the letters of bread (lamed, chet, mem) and salt (mem, lamed, chet) are the same.
Even if one has no intention of dipping one’s bread into salt, it is still commendable to have salt on the table at every meal. Doing so is said to save one from “harmful judgments.” There is even an opinion that all diners present at the table should be provided with their own salt, as well. The salt should remain on the table until after Birkat Hamazon. According to Kabbala, salt should be on the table at all times, even when one is not eating.
Between Rosh Hashana and Yom Kippur (with some continuing until Simchat Torah or even Shabbat Bereishit), there is a nearly unanimous custom to dip one’s bread into honey, especially at Shabbat and yom tov meals. This is considered to be a segula for a sweet new year. Even in these instances, however, a number of authorities rule that there should be salt on the table even though only honey will be used.
Berachot 40a; Kaf Hachaim (Palagi) 23:8; OC 167 and commentaries.