Leviticus Chapter 27

29Any devoting of a person who has been devoted, need not be redeemed [for] he is to be put to death.   כטכָּל־חֵ֗רֶם אֲשֶׁ֧ר יָֽחֳרַ֛ם מִן־הָֽאָדָ֖ם לֹ֣א יִפָּדֶ֑ה מ֖וֹת יוּמָֽת:
Any devoting… who has been devoted: [This verse refers to] someone who [has been sentenced to death, and, as he] is going out to be executed, another person declares, “I hereby make a personal commitment [to pay] his valuation!” his words have no validity. — [Arachin 6b]   כל חרם אשר יחרם וגו': היוצא ליהרג ואמר אחד ערכו עלי, לא אמר כלום:
[And why not? Because] he is to be put to death: i.e., he is on his way to be executed, and therefore, he “cannot be redeemed”-he has no market value [as a slave] or any valuation.   מות יומת: הרי הולך למות, לפיכך לא יפדה אין לו לא דמים ולא ערך:
30Any tithe of the Land, whether it be from the seed of the land or the fruit of the tree it is the Lord's. It is holy to the Lord.   לוְכָל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֨רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַֽיהֹוָ֖ה ה֑וּא קֹ֖דֶשׁ לַֽיהֹוָֽה:
Any tithe of the Land: Scripture is speaking about the Second Tithe. — [Torath Kohanim 27:112]   וכל מעשר הארץ: במעשר שני הכתוב מדבר:
the seed of the land: [Regarding the Second Tithe, Scripture says, “the tithes of your grain, of your wine and of your oil” (Deut. 14:23 and see Rashi there). Thus, here, “the seed of the land” refers to] grain [and]   מזרע הארץ: דגן:
the fruit of the tree: [refers to] wine and oil.   מפרי העץ: תירוש ויצהר:
It is the Lord’s: [The Second Tithe does not belong to God in the sense that one is forbidden to have benefit from it, for indeed it is eaten in Jerusalem by the one who brings it (Sifthei Chachamim) Rather,] God has acquired this [Second Tithe], and it is from His very Table, as it were, that He invites you to come up and eat it in Jerusalem, as it is said, “And you shall eat before the Lord, your God, [in the place which He will choose to establish His Name therein;] the tithes of your grain, of your wine and of your oil…” (Deut. 14: 23). - [Kid. 53a]   לה' הוא: קנאו השם ומשולחנו צוה לך לעלות ולאכלו בירושלים, כמו שנאמר (דברים יד כג) ואכלת לפני ה' אלהיך מעשר דגנך תירושך וגו':
31And if a man redeems some of his tithe, he shall add its fifth to it.   לאוְאִם־גָּאֹ֥ל יִגְאַ֛ל אִ֖ישׁ מִמַּֽעַשְׂר֑וֹ חֲמִֽשִׁית֖וֹ יֹסֵ֥ף עָלָֽיו:
[redeem] some of his tithe [… he shall add its fifth]: ] [“of his tithe,”] but not, of someone else’s tithe. Thus, one who redeems his friend’s tithe, does not add a fifth [to its value]. — [Kid. 24a] And what is [the purpose of] its redemption? In order to permit its being eaten anywhere [outside Jerusalem]. And [instead] he must bring the money [of its redemption] up to Jerusalem and eat [food there, bought with that money], as it is stated, “[And if… the place is too distant from you…] Then you will turn it into money [… and… go to the place which… God will choose. And you will turn that money into whatever your soul desires… and you will eat there before… God]” (Deut. 14:24-26).   ממעשרו: ולא ממעשר חברו, הפודה מעשר של חברו אין מוסיף חומש. ומה היא גאולתו, כדי להתירו באכילה בכל מקום. והמעות יעלה ויאכל בירושלים, כמו שנאמר (דברים יד כד) ונתת בכסף וגו':
32Any tithe of cattle or flock of all that pass under the rod, the tenth shall be holy to the Lord.   לבוְכָל־מַעְשַׂ֤ר בָּקָר֙ וָצֹ֔אן כֹּ֥ל אֲשֶׁר־יַֽעֲבֹ֖ר תַּ֣חַת הַשָּׁ֑בֶט הָֽעֲשִׂירִ֕י יִֽהְיֶה־קֹּ֖דֶשׁ לַֽיהֹוָֽה:
of all that pass under the rod: When one comes to tithe them, he lets them out [of the pen] through the gate, one by one, and he strikes [every] tenth animal with a rod that has been painted with vermillion (red dye), so that it is identifiable as the tithe. So he must do with every year’s lambs and calves, [but with no other animals, as Scripture states, “Any tithe of cattle or flock”]. — [Bech. 58b]   תחת השבט: כשבא לעשרן מוציאן בפתח זה אחר זה, והעשירי מכה בשבט צבוע בסיקרא להיות ניכר שהוא מעשר, כן עושה [לגדיים] לטלאים ולעגלים של כל שנה ושנה:
[the tenth] shall be holy: that its blood and sacrificial portions be offered upon the altar, while its meat is eaten by the owner [with nothing given to the kohanim], because it is not enumerated with other [items categorized as] “gifts to the kehunah,” nor do we find that its meat must be given to kohanim.   יהיה קדש: ליקרב למזבח דמו ואמוריו, והבשר נאכל לבעלים, שהרי לא נמנה עם שאר מתנות כהונה, ולא מצינו שיהא ניתן לכהנים:
33He shall not inspect [a tithed animal] for a good or a bad one, nor shall he offer a substitute for it. And if he does replace it, then [both] that one and its replacement are holy; it cannot be redeemed.   לגלֹ֧א יְבַקֵּ֛ר בֵּֽין־ט֥וֹב לָרַ֖ע וְלֹ֣א יְמִירֶ֑נּוּ וְאִם־הָמֵ֣ר יְמִירֶ֔נּוּ וְהָֽיָה־ה֧וּא וּתְמֽוּרָת֛וֹ יִֽהְיֶה־קֹּ֖דֶשׁ לֹ֥א יִגָּאֵֽל:
He shall not inspect [a tithed animal]…: Since [Scripture] says, “[there will you bring…] the choice of your vows [which you will vow to the Lord]” (Deut. 12:11), one might think that he should select and take out the best [animal for the tithe]. Scripture, therefore, says, “He shall not inspect [a tithed animal] for a good or a bad one”-i.e., whether [the tenth animal] is unblemished or blemished, [since it is the tenth,] holiness has come upon it [exclusively]. This does not mean that a blemished animal can be sacrificed, but that he should eat it according to the law of tithes and that it must not be shorn or used for labor. — [Bech. 14b, 31b]   לא יבקר וגו': לפי שנאמר (שם יב יא) וכל מבחר נדריכם, יכול יהא בורר ומוציא את היפה, תלמוד לומר לא יבקר בין טוב לרע, בין תם בין בעל מום חלה עליו קדושה, ולא שיקרב בעל מום, אלא יאכל בתורת מעשר ואסור ליגזז וליעבד:
34These are the commandments that the Lord commanded Moses to [tell] the children of Israel on Mount Sinai.   לדאֵ֣לֶּה הַמִּצְו‍ֹ֗ת אֲשֶׁ֨ר צִוָּ֧ה יְהֹוָ֛ה אֶת־משֶׁ֖ה אֶל־בְּנֵ֣י יִשְׂרָאֵ֑ל בְּהַ֖ר סִינָֽי: