The 130th mitzvah is that we are commanded to give ma'aser ani [a tenth of one's harvest to the poor] every third year—i.e., the third and the sixth—of the seven-year (shemittah) cycle.

The source of this commandment is G‑d's statement,1 "At the end of each three year period, you must bring out all the tithes of your crop..."

This Biblical precept, too, applies only in Eretz Yisroel.

The details of this mitzvah are explained in tractate Pe'ah,2 Demai,3 and Ma'aseros. It is also mentioned in various passages of the other tractates of [Seder] Zeraim, and in Machshirin4 and in Yadayim.5