"You shall surely tithe all the produce of your seed that the field produces every year"—Deuteronomy 14:22.

We are commanded to separate a "Second Tithe" [from our harvest, in addition to the First Tithe given to the Levites].

Some of the rules that pertain to this tithe:

  • The produce is brought to Jerusalem where it is consumed by its owners.
  • If it is difficult to transport the produce to Jerusalem, due to its distance, the produce can be "redeemed" with money. This money is then brought to Jerusalem and used to purchase food [which is, in turn, consumed in Jerusalem].
  • If the owner himself redeems the tithe, he must add an extra 25% to the produce's monetary value.
  • This mitzvah only applies during the Temple era.
  • This biblical precept only applies in the Land of Israel.