מעשר, מעשר שני, ותמיכה ללוי, לגר, ליתום ולאלמנה

Rashi comments on the phrase Aser Ta'aser: What is the connection between the prohibition of cooking a kid in its mother's milk and the mitzvah of tithing? The Holy One, blessed be He, said to Israel: Do not cause Me to destroy the developing kernels—called gedoyim—of grain while they are still in their mother's womb, meaning before they are fully ripe. If you do not tithe your produce properly, when it is near ripening, I will bring forth an easterly wind, a ruach kodim, which will blast and destroy them. As it says in the verse, 'and it was blasted before it stood up.' Just as the Torah juxtaposes the prohibition of cooking a kid in its mother's milk with the mitzvah of tithing, so too, the topic of bikurim—the first fruits—is juxtaposed to the prohibition of cooking a kid in its mother's milk. This teaches us that if you do not bring your first fruits to the Temple as commanded, your produce will wither. In summary, the juxtaposition teaches that neglecting these mitzvos leads to the loss of your crops before they are fully developed.

On the words shono shono, Rashi says: From here we derive that one may not give tithes from the new crop for the old. In other words, you cannot use this year's produce to fulfill last year's tithing obligation. Each year's crop must be tithed for that year specifically.

The verse says: 'And you shall eat before Hashem, your God, in the place He chooses to establish His name, the tithes of your grain, your wine, and your oil, and the firstborn of your cattle and your sheep, so that you may learn to fear Hashem, your God, all the days.' This means that you are to bring the tithes—specifically, the second tithe, as will be explained—to Jerusalem, the place Hashem chooses, and eat them there. The purpose is so that you will learn to fear Hashem all your days, by coming to the holy place and fulfilling His commandments.

Rashi explains on the words ve'achalta—'and you shall eat': This refers to ma'aser sheini, the second tithe. We have already learned that the first tithe is given to the Levites, as it says in Bamidbar 18:26, 'When you take from the children of Israel...' The Torah gives the Levites permission to eat the first tithe anywhere, as it says, 'You may eat it in any place.' Therefore, this verse must be referring to a different tithe, one that is eaten by its owners and must be eaten in Jerusalem. That is the second tithe, ma'aser sheini.

The verse says: 'And if the way is too long for you, so that you are unable to carry it, because the place which Hashem, your God, will choose to establish His name is too far from you, for Hashem, your God, will bless you.' This means that if you have so much produce, or the distance is so great, that you cannot carry the tithes to Jerusalem, then there is a solution, as will be explained in the next verse. The Torah acknowledges that Hashem may bless you with abundant produce, making it difficult to transport.

Rashi explains on the words ki yevarechecha—'for Hashem will bless you': This means that your produce will be so abundant that it will be too much to carry. The blessing itself creates the challenge of transporting the tithes to Jerusalem.

The verse says: 'Then you shall turn it into money, bind up the money in your hand, and go to the place which Hashem, your God, will choose.' If you cannot bring the actual produce to Jerusalem because of the distance or the quantity, you are allowed to redeem the tithes for money. You take the money with you to Jerusalem, where you will use it to buy food to eat there as part of fulfilling the mitzvah.

And you shall turn the money into whatever your soul desires—cattle, sheep, new wine, old wine, or anything else your soul requests. You shall eat there before Hashem your God, and you shall rejoice, you and your household. The teacher explains that this verse is describing what you do with the money if you cannot bring the actual produce to Jerusalem. You exchange the produce for money, bring the money to Jerusalem, and then use it to buy whatever you desire to eat there. The Torah lists examples: cattle, sheep, wine, or strong drink, but then also says 'and whatever your soul asks for,' indicating a broader permission. The teacher emphasizes that you are to eat these things in Jerusalem before Hashem, and you are to rejoice together with your household. This is part of the mitzvah of Maaser Sheini, the second tithe, which is to be consumed in Jerusalem in a spirit of joy and celebration.

On the words 'Bechol Asher Ta'aveh Nafshecha'—'in all that your soul desires'—the teacher explains that this is a klal, a general statement. It is not limited to any particular thing, but rather opens up the possibilities to anything that fits the context of the mitzvah. The Torah is not restricting you to specific items at this point, but is giving a general allowance for what you may purchase with the money of Maaser Sheini.

On the words 'Baboker Uvatzon Uvayayin Uvashechar'—'with cattle, sheep, wine, or strong drink'—the teacher explains that this is a prat, a specification. Here, the Torah lists specific items, which serves to limit the general statement made previously. These are examples of what you may buy: animals for meat, wine, and strong drink. The teacher notes that this is the Torah giving details, narrowing the broad permission of the previous phrase to particular categories of food and drink that are appropriate for the mitzvah.

On the words 'Uvechol Asher Tishalcha Nafshecha'—'and in all that your soul requests'—the teacher explains that the Torah here returns to a klal, a general statement. This structure—first a general statement, then a specification, then another general statement—is known as klal u'prat u'klal. The rule is that the law applies only to things similar to those specified in the prat. The teacher elaborates: just as the specified items are products of the earth and are fit for human consumption, so too, anything you buy with the Maaser Sheini money must be a product of the earth and suitable for people to eat. This excludes things that are not food or not derived from the earth. The teacher summarizes that the Torah's structure here teaches us to limit the general permission to things that share the characteristics of the specified examples.

And the Levite who is in your cities, you shall not forsake him, for he has no portion or inheritance with you. The teacher explains that this verse is a command not to neglect the Levite, who does not have a share in the land or its produce. The Levite depends on the tithes given by the rest of the nation. The Torah is reminding you to make sure to provide for the Levite, since he does not have his own fields or inheritance.

On the words 'Vehal Levi... Lo Sa'azvenu'—'And the Levite... you shall not forsake him'—the teacher explains that this means you should not withhold from him the first tithe, the Maaser Rishon. The Levite is entitled to receive this tithe, and the Torah is warning not to neglect giving it to him.

On the words 'Ki Ein Lo Chelek V'Nachala Imach'—'for he has no portion or inheritance with you'—the teacher explains that this excludes leket, shikcha, peah, and hefker—the gleanings, forgotten sheaves, the corners of the field, and ownerless produce. The Levite does have a share in these, just like any other Jew, and therefore these items are not subject to tithing. The teacher clarifies that since the Levite can take from these as anyone else can, they are not included in the requirement to give him a tithe.

The verse says, "At the end of three years, you shall take out all the tithes of your crop in that year and place it in your cities." The teacher explains that this means that at the end of every three-year cycle, you are to remove all the tithes from your produce for that year and set them aside within your gates, meaning in your cities. This is a special mitzvah that applies at the end of the third year in the Shemitah cycle, and it is different from the regular tithing that happens every year. The produce is gathered and set aside so that it can be distributed as required by the Torah's laws of tithing.

On the words "Miktze Shalosh Shanim," Rashi says: This comes to teach us that if someone delayed giving the tithes from the first and second years of the Shemitah cycle, he must remove them from his house in the third year. The teacher explains that if a person kept his tithes from the first and second years and did not distribute them as he should have, then in the third year, he is required to clear them out from his house. This is a special obligation that applies at the end of the three-year cycle, ensuring that all tithes are given and nothing is left over from previous years.

The verse says, "And the Levite, because he has no portion or inheritance with you, and the stranger, and the orphan, and the widow who are in your gates, will come and eat and be satisfied, so that Hashem your God will bless you in all the work of your hand that you will do." The teacher explains that this verse is describing what happens in the third year of the Shemitah cycle. The Levite, who does not have a portion or inheritance in the land, comes to receive the first tithe. The stranger, the orphan, and the widow—those who are in your cities—also come to eat and be satisfied from the tithes that are set aside for them. The Torah promises that if you do this, Hashem will bless you in all your work. The teacher emphasizes that this mitzvah is about making sure that those who are less fortunate are taken care of, and that the blessing comes as a result of fulfilling this obligation.

On the words "Uva HaLevi," Rashi says: The Levite comes and takes the first tithe. The teacher explains that this means the Levite receives the Maaser Rishon, the first tithe, which is his due because he does not have a portion or inheritance in the land. This is the regular tithe that is given to the Levites every year, and in the third year, it is emphasized again as part of the mitzvah of distributing the tithes at the end of the cycle.

On the words "VeHaGer VeHaYasom," Rashi says: The stranger and the orphan take the second tithe, which in this year belongs to the poor. The teacher explains that in the third year, the Maaser Sheini—the second tithe—is not eaten by the owner in Jerusalem as in the first two years, but instead, it is given to the poor. You yourself may not eat it in Jerusalem in the manner you did in the first two years. Instead, it is distributed to the stranger, the orphan, and the widow, who are in your cities. This is a special rule for the third year, where the second tithe becomes Maaser Ani, the tithe for the poor.

On the words "VeAchlu VeSavu," Rashi says: Give them enough to satisfy them. The teacher elaborates that from here the Rabbis said that one must not give the poor from the threshing floor less than half a kav of wheat or a kav of barley. The idea is that the poor should be given enough to be satisfied, not just a token amount. The teacher also notes that you go up to Jerusalem for the second tithe of the first and second years, if you have delayed bringing it, and you must confess and remove the sanctified things from your house, as explained in the section in Devarim that begins with "when you have finished tithing." This is the mitzvah of Vidui Maaser, the confession and removal of tithes, ensuring that all obligations have been fulfilled properly.