Chapter II

Rashi comments on the verse:1 "Yitzchok farmed the area and reaped one hundred times [as much as he sowed], for G-d had blessed him," and says that the "one hundred times" refers to the portion which he gave for tithes, or ma'aser, i.e., the amount of ma'aser was one hundred times more than originally estimated. Pirkei d'Rebbe Eliezer2 comments that "Yitzchok planted tzedakah; he gave ma'aser from all that he possessed, just as Avraham gave [Shem] ma'aser from all that he had."3

When Avraham returned from his war with the kings [who captured his nephew Lot], he was greeted by Noah's son, Shem,4 king of Shalem later to be known as Yerushalayim5 with bread and wine. Avraham gave Shem ma'aser from all that he had. Yaakov, too, gave ma'aser from all his possessions, as the verse says6 [Yaakov said to G-d]: "Of all that You will give me, I will set aside a tenth to You." Yitzchok maintained this practice.

Concerning the mitzvah of ma'aser the verse says:7 "You shall tithe [lit. ma'aser shall you ma'aser, or, tithe shall you tithe] all the produce of your seed...." The Gemara8 quotes Rabbi Yochanan, who asks: "Why is it that concerning the mitzvah of ma'aser we find the expression, 'Tithe shall you tithe,' " when it would have sufficed for the verse to say, "You shall tithe"? Rabbi Yochanan answers that the word ma'aser is repeated to indicate that by tithing, a person will become rich [the word ma'aser is etymologically related to the word osher, wealth].

The verse should be understood thus: "Give ma'aser so that you shall be wealthy." This is in accordance with the following Talmudic9 discussion: "Rebbe asked R. Yishmael the son of R. Yosi: 'In what merit have the rich citizens of Eretz Yisroel attained their wealth?' R. Yishmael responded: 'Because they scrupulously observed the mitzvah of ma'aser.'"

The Gemara10 relates that Rabbi Yochanan met the young son of his brother-in-law Resh Lakish and said to him: "Recite to me the verse you have learned [today]."

The child answered: "Tithe shall you tithe," and then asked: "What do these words mean?"

Rabbi Yochanan answered: "Give tithes so that you shall be rich."

The boy then asked: "How do you know that this is so?"

Rabbi Yochanan replied: "Go ahead and try it!"

The boy thereupon asked: "But how is it permissible to test G-d, when it is written11 'You shall not put G-d to a test'?"

Rabbi Yochanan replied: "G-d may never be put to a test except in this instance, concerning which G-d says through the prophet Malachi:12 'Bring the whole tithe into the storehouse [of the Temple], that there may be food in My house, [i.e. so that all the needs of the Temple, which were provided for by ma'aser money, will be taken care of], and test Me now with this, if I will not open the windows of heaven, and fill you with blessings that will be more than sufficient.' "

All this is achieved through giving ma'aser.

In summary: Rashi says that the blessing of a hundred-fold equaled the amount of ma'aser. Pirkei d'Rebbe Eliezer states that Yitzchok gave ma'aser from all he possessed, as did Avraham and Yaakov. Giving ma'aser makes one wealthy. The incident with Resh Lakish's son is described, in which the boy is informed that G-d invites man to test Him in this matter.