The Laws of Tithesהִלְכוֹת מַעֲשֵׂר
They contain one positive commandment: To separate the first tithe from the crops in each of the years when crops are sown and give it to the Levites.מִצְוַת עֲשֵׂה אַחַת - וְהוּא לְהַפְרִישׁ מַעֲשֵׂר רִאשׁוֹן בְּכָל שָׁנָה וְשָׁנָה מִשְּׁנַת הַזְּרִיעָה וְלִתְּנוֹ לַלְּוִיִּם.
This mitzvah is explained in the ensuing chaptersוּבֵאוּר מִצְוָה זוֹ בִּפְרָקִים אֵלּוּ.
1After separating the great terumah,1 one should separate one tenth of the remaining produce2 and this is called the first tithe. Concerning it Numbers 18:24 states: “For the tithes of the children of Israel that they will separate to God.”3אאַחַר שֶׁמַּפְרִישִׁין תְּרוּמָה גְּדוֹלָה, מַפְרִישׁ אֶחָד מֵעֲשָׂרָה מִן הַנִּשְׁאָר. וְזֶהוּ הַנִּקְרָא 'מַעֲשֵׂר רִאשׁוֹן'. וּבוֹ נֶאֱמַר "כִּי אֶת מַעְשַׂר בְּנֵי יִשְׂרָאֵל אֲשֶׁר יָרִימוּ לַה'..." (במדבר יח, כד).
These tithes are given to Levites, males and females, as ibid. states: “And I gave the Levites all of the tithes of the children of Israel as an inheritance.”וְהַמַּעֲשֵׂר הַזֶּה לַלְּוִיִּים, זְכָרִים וּנְקֵבוֹת, שֶׁנֶּאֱמַר "וְלִבְנֵי לֵוִי הִנֵּה נָתַתִּי כָּל מַעֲשֵׂר בְּיִשְׂרָאֵל לְנַחֲלָה" (במדבר יח, כאׂ).
2An Israelite is permitted to partake of the first tithe. And it may be eaten in a state of ritual impurity, because it is not holy.4במַעֲשֵׂר רִאשׁוֹן מֻתָּר בַּאֲכִילָה לְיִשְׂרָאֵל, וּמֻתָּר לְאָכְלוֹ בְּטֻמְאָה - שֶׁאֵין בּוֹ קְדֻשָּׁה כְּלָל.
Whenever the term “holy” or “redemption” is used with regard to the tithes, the intent is the second tithe.5וְכָל מָקוֹם שֶׁנֶּאֱמַר בְּמַעֲשֵׂר קֹדֶשׁ אוֹ פְּדִיָּה, אֵינוֹ אֶלָא מַעֲשֵׂר שֵׁנִי.
What is the source from which we learn that the first tithe is ordinary produce? Ibid.:27 states: “And your terumah will be considered for you as grain from your grainheap and the fullness of the vat.” Just as a grainheap and a vat contain ordinary produce, so, too, once terumat ma’aser has been separated from the first tithe,6 it is ordinary produce in all regards.וּמְנַיִן שֶׁמַּעֲשֵׂר רִאשׁוֹן חֻלִּין? שֶׁנֶּאֱמַר "וְנֶחְשַׁב לָכֶם תְּרוּמַתְכֶם כַּדָּגָן מִן הַגֹּרֶן וְכַמְלֵאָה מִן הַיָּקֶב" (במדבר יח, כז) - מַה גֹּרֶן וְיֶקֶב חֻלִּין לְכָל דָּבָר, אַף מַעֲשֵׂר רִאשׁוֹן שֶׁנִּטְּלָה תְּרוּמָתוֹ חֻלִּין לְכָל דָּבָר.
For this reason, when the daughter of a Levite has been taken captive7 or she engaged in forbidden relations, she can be given tithes and she may partake of it. When, however, there was a report that a woman’s husband died or one witness testified that he died, she married8 and then her husband appeared, our Sages penalized her and ruled that she is forbidden to partake of the tithes.9לְפִיכָךְ בַּת לֵוִי שֶׁנִּשְׁבֵּית אוֹ שֶׁנִּבְעֲלָה בְּעִילַת זְנוּת - נוֹתְנִין לָהּ הַמַּעֲשֵׂר וְאוֹכֶלֶת. אֲבָל מִי שֶׁשָּׁמְעָה שֶׁמֵּת בַּעְלָהּ, אוֹ הֵעִיד לָהּ עֵד אֶחָד, וְנִסָּת, וְאַחַר כָּךְ בָּא בַּעְלָהּ - קָנְסוּ אוֹתָהּ חֲכָמִים שֶׁתִּהְיֶה אֲסוּרָה בַּמַּעֲשֵׂר.
3The Levites and the priests should separate the first tithe so that they can separate terumat ma’aser from it.10גלְוִיִּים וְכֹהֲנִים מַפְרִישִׁין מַעֲשֵׂר רִאשׁוֹן, כְּדֵי לְהַפְרִישׁ מִמֶּנּוּ תְּרוּמַת מַעֲשֵׂר.
Similarly, the priests must separate other types of terumah11 and tithes12 for themselves.13וְכֵן הַכֹּהֲנִים מַפְרִישִׁין שְׁאָר תְּרוּמוֹת וּמַעַשְׂרוֹת לְעַצְמָן.
Since the priests receive all types of agricultural gifts, is it possible for them to partake of the produce without these separations having been made? Numbers 18:28 states: “And so shall you separate, also you....” “You” includes the Levites. “Also you” includes the priests.וּלְפִי שֶׁהַכֹּהֲנִים נוֹטְלִין מִן הַכֹּל, יָכוֹל יֹאכְלוּ פֵּרוֹתֵיהֶן בְּטִבְלָן? תַּלְמוּד לוֹמַר "כֵּן תָּרִימוּ גַם אַתֶּם" (במדבר יח, כח) - מִפִּי הַשְּׁמוּעָה לָמְדוּ: "אַתֶּם", אֵלּוּ הַלְּוִיִּים; "גַּם-אַתֶּם", לְרַבּוֹת הַכֹּהֲנִים.
4We do not expropriate the tithes from the priests, as ibid.:26 states: “When you take from the children of Israel....”14דאֵין מוֹצִיאִין הַמַּעֲשֵׂר מִיַּד הַכֹּהֲנִים, שֶׁנֶּאֱמַר "כִּי תִקְחוּ מֵאֵת בְּנֵי יִשְׂרָאֵל" (במדבר יח, כו).
Similarly, none of the presents given to the priests must be given from one priest to another priest.15וְכֵן כָּל מַתְּנוֹת כְּהֻנָּה, אֵין מוֹצִיאִין אוֹתָן מִכֹּהֵן לְכֹהֵן.
Ezra penalized the Levites in his time16 because they did not ascend to Jerusalem with him17 and ordained that the first tithe should be given solely to the priests.וְעֶזְרָא קָנַס אֶת הַלְּוִיִּים בִּזְמַנּוֹ שֶׁלֹּא יִתְּנוּ לָהֶן מַעֲשֵׂר רִאשׁוֹן אֶלָא יִנָּתֵן לַכֹּהֲנִים, לְפִי שֶׁלֹּא עָלוּ עִמּוֹ לִירוּשָׁלַיִם.
5When a person partakes of his produce while it is tevel18 or a Levite partakes of the tithes while they are tevel,19 although they are liable for death at the hand of Heaven,20 they are not liable to make reimbursement to the owners.21 This is derived from ibid.:24: “... that they will separate to God.” Implied is that the recipients do not have any share in them until they have been separated.ההָאוֹכֵל פֵּרוֹתָיו טְבָלִים, וְכֵן לֵוִי שֶׁאָכַל הַמַּעֲשֵׂר בְּטִבְלוֹ, אַף עַל פִּי שֶׁהֵן חַיָּבִין מִיתָה לַשָּׁמַיִם - אֵינָן מְשַׁלְּמִין הַמַּתָּנוֹת לְבַעְלֵיהֶן, שֶׁנֶּאֱמַר "אֲשֶׁר יָרִימוּ לַה'" (במדבר יח, כד) - אֵין לְךָ בָּהֶן כְּלוּם עַד שֶׁיָּרִימוּ אוֹתָן.
In the Diaspora,22 it is permitted for a person to continue eating and afterwards, separate terumah and the tithes.23וּבְחוּצָה לָאָרֶץ מֻתָּר לְאָדָם לִהְיוֹת אוֹכֵל וְהוֹלֵךְ תְּחִלָּה, וְאַחַר כָּךְ מַפְרִישׁ תְּרוּמָה וּמַעַשְׂרוֹת.
6We can separate tithes from produce in one place for produce in another place. They need not be grouped together.24ומְעַשְּׂרִין מִמָּקוֹם עַל מָקוֹם אַחֵר, וְאֵינוֹ צָרִיךְ לְעַשֵּׂר מִן הַמֻּקָּף.
We do not, however, separate tithes from one species for another species,25 nor from produce for which we are obligated to separate tithes for produce from which we are exempt from separating, nor from produce for which we are exempt from separating tithes for produce from which such a separation is required.26 If one made a separation in any of the above instances, the produce separated is not considered as tithes.27אֲבָל אֵין מְעַשְּׂרִין מִמִּין עַל שֶׁאֵינוֹ מִינוֹ, וְלֹא מִן הַחַיָּב עַל הַפָּטוּר, וְלֹא מִן הַפָּטוּר עַל הַחַיָּב; וְאִם עִשֵּׂר, אֵינוֹ מְעֻשָׂר.
7Whenever we said with regard to terumah, that terumah may not be separated from one type of produce for another,28 tithes may not be separated from one such type of produce for another such type.זכָּל שֶׁאָמַרְנוּ בַּתְּרוּמָה 'אֵין תּוֹרְמִין מִזֶּה עַל זֶה' - כָּךְ בַּמַּעֲשֵׂר, אֵין מְעַשְּׂרִין מִזֶּה עַל זֶה.
And whenever we said that the separation of terumah from one type of produce is acceptable after the fact,29 if one separated tithes from such produce, it is acceptable.וְכָל שֶׁאָמַרְנוּ בַּתְּרוּמָה 'אִם תָּרַם תְּרוּמָתוֹ תְּרוּמָה' - כָּךְ בַּמַּעֲשֵׂר, אִם הִפְרִישׁ מַעְשְׂרוֹתָיו מַעַשְׂרוֹת.
Whenever produce is exempt from the obligation to have terumah separated,30 it is also exempt from the obligation to have tithes separated.וְכָל שֶׁהוּא פָּטוּר מִן הַתְּרוּמָה, פָּטוּר מִן הַמַּעֲשֵׂר. וְכָל הַתּוֹרֵם, מְעַשֵּׂר.
All those individuals who may separate terumah may separate the tithes. And all those concerning whom it was said that they should not separate terumah, but if they did separate it, the separation is effective,31 so too, if they separate the tithes, the separation is effective. And whenever a person’s separation of terumah is not effective,32 his separation of tithes is also not effective.וְכָל שֶׁאָמַרְנוּ בָּהֶן 'לֹא יִתְרֹמוּ וְאִם תָּרְמוּ תְּרוּמָתָן תְּרוּמָה' - כָּךְ אִם עִשְּׂרוּ מַעְשְׂרוֹתֵיהֶן מַעַשְׂרוֹת. וְכָל שֶׁאֵין תְּרוּמָתוֹ תְּרוּמָה, כָּךְ אֵין מַעְשְׂרוֹתָיו מַעַשְׂרוֹת.
8When a person tells a colleague: “I will tithe through your agency,” he does not have to stand with him to see whether he tithed or did not tithe.33 If the agent tells a colleague: “Tithe using me as an agent,” he must stand with him.34חהָאוֹמֵר לַחֲבֵרוֹ 'הֲרֵינִי מְעַשֵּׂר עַל יָדֶיךָ' - אֵינוֹ צָרִיךְ לַעֲמֹד עִמּוֹ עַד שֶׁיִּרְאֶה אִם יְעַשֵּׂר אוֹ לֹא יְעַשֵּׂר. וְאִם אָמַר הוּא לַחֲבֵרוֹ 'עַשֵּׂר עַל יָדַי' - צָרִיךְ לַעֲמֹד עִמּוֹ.
9The obligation to tithe carobs is only Rabbinic in origin,35 for they are not eaten by most people.36 Bitter almonds, whether large or small,37 are exempt, for they are not considered food.38טהַחַרּוּבִין - אֵינָן חַיָּבִין בְּמַּעַשְׂרוֹת אֶלָא מִדִּבְרֵיהֶם, לְפִי שֶׁאֵינָן מַאֲכָל רֹב אָדָם. וְהַשְּׁקֵדִים הַמָּרִים, בֵּין בְּקָטְנָן בֵּין בְּגָדְלָן - פְּטוּרִין, מִפְּנֵי שֶׁאֵינָן אֹכֶל.
10A tree that is planted inside a house is exempt from the obligations of the tithes, as indicated by Deuteronomy 14:22: “You shall certainly tithe all the produce of your crops that grow in the field.”39יאִילָן שֶׁנְּטָעוֹ בְּתוֹךְ הַבַּיִת - פָּטוּר מִן הַמַּעַשְׂרוֹת, שֶׁנֶּאֱמַר "עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ הַיֹּצֵא הַשָּׂדֶה" (דברים יד, כב).
It appears to me that tithes must be separated from this produce according to Rabbinic Law, for one is required to tithe the fruit of a fig tree that stands in a courtyard if it was harvested at one time.40וְיֵרָאֶה לִי שֶׁהוּא חַיָּב בְּמַעַשְׂרוֹת מִדִּבְרֵיהֶם - שֶׁהֲרֵי תְּאֵנָה הָעוֹמֶדֶת בֶּחָצֵר, חַיָּב לְעַשֵּׂר פֵּרוֹתֶיהָ אִם אֲסָפָן כְּאַחַת.
11When onions stored in a home grew roots next to each other, even if they grew roots in the earth of a loft, they are exempt from tithes.41יאבְּצָלִים שֶׁהִשְׁרִישׁוּ זֶה בְּצַד זֶה, אַפִלּוּ הִשְׁרִישׁוּ בְּקַרְקַע עֲלִיָּה - פְּטוּרִין מִן הַמַּעַשְׂרוֹת.
If a landslide covered them,42 and they are thus open to the skies, it is as if they have been planted in the field and one is obligated to tithe them.נָפְלָה עֲלֵיהֶן מַפֹּלֶת, וַהֲרֵי הֵן מְגֻלִּין - הֲרֵי אֵלּוּ כִּנְטוּעִין בַּשָּׂדֶה, וְחַיָּבִין בַּמַּעַשְׂרוֹת.
12The following laws apply when someone is protecting his field because of grapes43 and another person comes and collects the figs that remain in that field or he was guarding his field because of the zucchini and squash44 and another person came and gathered the grapes which were scattered in the field. When it is known that the owner of the field is concerned with the leftover produce, it is forbidden to take it; doing so is stealing.45 Hence, tithes and terumah must be separated from the crops. If the owner of the field is not concerned with it, it is permitted to take it;46 it is not theft. Hence, they are exempt from the tithes.47יבהַמְּשַׁמֵּר שָׂדֵהוּ מִפְּנֵי עֲנָבָיו, וּבָא אַחֵר וְאָסַף אֶת הַתְּאֵנִים הַנִּשְׁאָרוֹת בְּאוֹתָהּ שָׂדֶה, אוֹ שֶׁהָיָה מְשַׁמֵּר שָׂדֵהוּ מִפְּנֵי הַמִּקְשָׁאוֹת וְהַמִּדְלָעוֹת, וּבָא אַחֵר וְאָסַף אֶת הָעֲנָבִים הַנִּשְׁאָרִים שָׁם הַמְּפֻזָּרִים בַּשָּׂדֶה: בִּזְמַן שֶׁבַּעַל הַשָּׂדֶה מַקְפִּיד עֲלֵיהֶן - אֲסוּרִין מִשּׁוּם גָּזֵל, וּלְפִיכָךְ חַיָּבִין בַּמַּעַשְׂרוֹת וּבַתְּרוּמָה; אֵין בַּעַל הַבַּיִת מַקְפִּיד עֲלֵיהֶן - מֻתָּרִין מִשּׁוּם גָּזֵל, וּפְטוּרִין מִן הַמַּעֲשֵׂר.
13Only the most choice produce should be separated as tithes,48 as Numbers 18:30 states: “When you separate the choice portion from it, and it will be considered for the Levites49 as the produce of the grainheap and the produce of the vat.” Just as the Levites must separate the choicest portions of the tithes, the Israelites who separate from the grainheap and the vat separate the choicest portions.יגאֵין מְעַשְּׂרִין אֶלָא מִן הַמֻּבְחָר, שֶׁנֶּאֱמַר "בַּהֲרִימְכֶם אֶת חֶלְבּוֹ מִמֶּנּוּ וְנֶחְשַׁב לַלְוִיִּם כִּתְבוּאַת גֹּרֶן וְכִתְבוּאַת יָקֶב" (במדבר יח, ל) - כְּשֵׁם שֶׁמַּעֲשֵׂר שֶׁמַּפְרִישִׁים הַלְּוִיִּים מִן הַחֵלֶב שֶׁבּוֹ, כָּךְ מַעֲשֵׂר שֶׁמַּפְרִישִׁים יִשְׂרָאֵל מִן הַגֹּרֶן וּמִן הַיֶּקֶב מִן הַחֵלֶב.
14We may not separate tithes by estimation.50 Instead, one must do so through measuring,51 weight, or number.52 One who is precise in the measurement is praiseworthy.ידאֵין מְעַשְּׂרִין בְּאֹמֶד, אֶלָא בְּמִדָּה אוֹ בְּמִשְׁקָל אוֹ בְּמִנְיָן. וְכָל הַמְּדַקְדֵּק בְּשִּׁעוּר, מְשֻׁבָּח.
When one gives an extra amount as the tithes, his tithes are flawed, because untithed produce is mixed with them. 219 The remainder of his produce has, however, been made fit for use.וְהַמַּרְבֶּה בְּמַּעַשְׂרוֹת - מַעְשְׂרוֹתָיו מְקֻלְקָלִין, שֶׁהֲרֵי הַטֶּבֶל מְעֹרָב בָּהֶן, וּפֵרוֹתָיו מְתֻקָּנִין.
15When a person separates a portion of the tithes, they are not considered as tithes. Instead, it is as if someone divided the grainheap. He must, however, separate from the portion set aside the tithes that are appropriate for it.טוהַמַּפְרִישׁ מִקְצַת מַעֲשֵׂר - אֵינוֹ מַעֲשֵׂר, אֶלָא כְּמִי שֶׁחָלַק אֶת הָעֲרֵמָה; אֲבָל צָרִיךְ לְהַפְרִישׁ מִזֶּה הַחֵלֶק שֶׁהוֹצִיא, מַעֲשֵׂר שֶׁלּוֹ.
What is implied? A person had 100 se’ah. He set aside five se’ah as the tithes. These five se’ah are not considered as tithes.53 He cannot separate tithes for these five se’ah from another source.54 Instead, he should separate half a se’ah from them. It is their tithes.כֵּיצַד? הָיוּ לוֹ מֵאָה סְאָה, הִפְרִישׁ מֵהֶם חֲמִשָּׁה לְשֵׁם מַעֲשֵׂר - אֵינוֹ מַעֲשֵׂר, וְאֵינוֹ יָכוֹל לְהַפְרִישׁ עַל הֶחָמֵשׁ סְאִין מַעֲשֵׂר מִמָּקוֹם אַחֵר, אֶלָא מַפְרִישׁ מֵהֶן חֲצִי סְאָה שֶׁהִיא הַמַּעֲשֵׂר שֶׁלָהֶן.
16When a person separates the first tithe, he should recite a blessing first, as one recites a blessing before observing any of the mitzvot.55טזהַמַּפְרִישׁ מַעֲשֵׂר זֶה מְבָרֵךְ תְּחִלָּה, כְּדֶרֶךְ שֶׁמְּבָרְכִין עַל כָּל הַמִּצְווֹת.
Similarly, he should recite a blessing before separating the second tithe, the tithe given to the poor, and the tithe of a tithe.56 He should recite a blessing for each one individually.וְכֵן מְבָרֵךְ עַל מַעֲשֵׂר שֵׁנִי, וְעַל מַעְשַׂר עָנִי, וְעַל מַעֲשֵׂר מִן הַמַּעֲשֵׂר. מְבָרֵךְ עַל כָּל אֶחָד בִּפְנֵי עַצְמוֹ.
If he made all the separations one directly after the other without speaking in between, he should include them all in one blessing, praising God who commanded us “to separate the terumot and the tithes.”57וְאִם הִפְרִישׁ הַכֹּל זֶה אַחַר זֶה מִיַּד, וְלֹא סָח בֵּינֵיהֶן - כּוֹלְלָן בְּרָכָה אַחַת וּמְבָרֵךְ 'לְהַפְרִישׁ תְּרוּמוֹת וּמַעַשְׂרוֹת'.