When your father makes a deposit in the bank, he hands the money to the teller who in turn, credits it to his account.
Everyone knows that he is not giving the money to the teller as a gift!
The bank saves and manages the money and gives it back to your father when he asks for it.
Every person has different needs and HaShem provides for everyone.
He organized a system in which He gives people a "deposit" - money or possessions - for them to manage properly.
They must distribute some to the poor, and provide others from the "account" which HaShem has blessed them with.
In this way, everyone is taken care of, while those who are able to give to the poor are fulfilling the will of HaShem.
When HaShem gave our people Eretz Yisrael, we were commanded to be generous with the crops that grow in the fields.
A farmer must realize that his field is given to him as a deposit and he must manage it wisely, giving others a chance to benefit from it as well.
The following Mitzvot describe gifts which we must give from our fields in Eretz Yisrael.


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