Questions & Answers about השוכר לא מסכים לניכוי.
השוכר means the renter / the tenant / the lessee, depending on context.
The prefix ה־ is the Hebrew definite article, meaning the. So:
- שוכר = a renter / renter
- השוכר = the renter / the tenant
In this sentence, השוכר is the subject.
It is originally a participle form from the verb לשכור (to rent / to hire), but in everyday Hebrew it is also used as a noun meaning tenant or renter.
This is very common in Hebrew: a participle can function like:
- a present-tense verb
- an adjective
- or a noun
So השוכר can literally be understood as the one who rents, which naturally becomes the tenant / renter.