"And you shall say before G‑d, your G‑d: 'I have removed the holy from the house, and I have also given it to the Levite, the stranger, the orphan, and the widow...'"—Deuteronomy 26:13.
[This mitzvah is observed on the eve of Passover on the fourth and seventh year of the seven-year Shemitah (Sabbatical) cycle.]
We are commanded to declare before G‑d that we have separated the requisite tithes. We must verbally clear ourselves of these tithes, just as we have physically parted with them.
