It is a positive commandment to make a declaration1 before G‑d2 after all the presents3 from the agricultural products.4 This is called the declaration of the tithes.


מִצְוַת עֲשֵׂה לְהִתְוַדּוֹת לִפְני ה' אַחַר שֶׁמּוֹצִיאִין כָּל הַמַּתָּנוֹת שֶׁבְּזֶרַע הָאָרֶץ וְזֶהוּ הַנִּקְרָא וִדּוּי מַעֲשֵׂר:


This declaration is made only after the year in which the tithe for the poor is separated,5 as [Deuteronomy 26:12-13] states: "When you complete tithing, and you shall declare before God your Lord: 'I have removed all the sacred substances from the house...'"


וְאֵין מִתְוַדִּין וִדּוּי זֶה אֶלָּא אַחַר הַשָּׁנָה שֶׁמַּפְרִישִׁין בָּהּ מַעֲשַׂר עָנִי שֶׁנֶּאֱמַר (דברים כו יב) "כִּי תְכַלֶּה לַעְשֵׂר" (דברים כו יג) "וְאָמַרְתָּ לִפְנֵי ה' אֱלֹהֶיךָ בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת":


When is this declaration made? On the afternoon of the last festival6 of the Pesach holiday7 of the fourth and seventh year, as [the prooftext] states: "When you complete tithing...," i.e., on the festival when all the tithes are completed. Pesach of the fourth year will not arrive before all of the produce - both those that grow from the earth and those that grow from trees - have been tithed.


אֵימָתַי מִתְוַדִּין. בְּמִנְחָה בְּיוֹם טוֹב הָאַחֲרוֹן שֶׁל פֶּסַח שֶׁל רְבִיעִית וְשֶׁל שְׁבִיעִית. שֶׁנֶּאֱמַר (דברים כו יב) "כִּי תְכַלֶּה לַעְשֵׂר". בְּרֶגֶל שֶׁכָּל הַמַּעַשְׂרוֹת כָּלִים בּוֹ. וְאֵין הַפֶּסַח מַגִּיעַ מִשָּׁנָה רְבִיעִית אֶלָּא כָּל פֵּרוֹת שְׁלִישִׁית נִתְעַשְּׂרוּ בֵּין פֵּרוֹת הָאִילָן בֵּין פֵּרוֹת הָאָרֶץ:


The declaration may only be made during the day.8 The entire day9 is appropriate for this declaration. Whether the Temple is standing or not,10 he is obligated to remove [all the agricultural presents from his possession] and make the declaration.11


אֵין מִתְוַדִּין אֶלָּא בַּיּוֹם. וְכָל הַיּוֹם כָּשֵׁר לְוִדּוּי הַמַּעֲשֵׂר. וּבֵין בִּפְנֵי הַבַּיִת וּבֵין שֶׁלֹּא בִּפְנֵי הַבַּיִת חַיָּב לְבַעֵר וּלְהִתְוַדּוֹת:


This declaration may be made in any language,12 as [indicated by the prooftext]: "You shall declare before God your Lord," i.e., in any language in which you declare.

Each person should make this declaration individually.13 If many desire to recite it together, they may.14


וִדּוּי זֶה נֶאֱמַר בְּכָל לָשׁוֹן שֶׁנֶּאֱמַר (דברים כו יג) "וְאָמַרְתָּ לִפְנֵי ה' אֱלֹהֶיךָ" בְּכָל לָשׁוֹן שֶׁאַתָּה אוֹמֵר. וְכָל אֶחָד וְאֶחָד אוֹמְרוֹ בִּפְנֵי עַצְמוֹ. וְאִם רָצוּ רַבִּים לְהִתְוַדּוֹת כְּאֶחָד מִתְוַדִּין:


[The proper way of performing] the mitzvah is to recite the declaration in the Temple, as [implied by] the phrase: "before God." [Nevertheless,] if he made the declaration in any other place, he fulfilled his obligation.


וּמִצְוָתוֹ בַּמִּקְדָּשׁ שֶׁנֶּאֱמַר (דברים כו יג) "לִפְנֵי ה'". וְאִם הִתְוַדָּה בְּכָל מָקוֹם יָצָא:


A person may not make this declaration until he has disposed of all the agricultural presents in his possession.15 For in the declaration he states: "I have removed all the sacred substances from the house."16 On the day before the final day of the Pesach festival,17 one must remove [the lasts of the presents] and on the following day, the declaration is made.


אֵינוֹ מִתְוַדָּה עַד שֶׁלֹּא יִשָּׁאֵר אֶצְלוֹ אַחַת מִן הַמַּתָּנוֹת. שֶׁכֵּן הוּא אוֹמֵר בַּוִּדּוּי (דברים כו יג) "בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת". וְעֶרֶב יוֹם טוֹב הָאַחֲרוֹן הָיָה הַבִּעוּר וּלְמָחָר מִתְוַדִּין:


What must one done? If he has terumah or terumat ma'aser in his possession, he should give them to a priest. The first tithe should be given to a Levite and tithe of the poor to the poor. If produce that was definitely from the second tithe or neta reva'i18 or money from their redemption remained in his possession, he must destroy it and cast it in the sea or burn it.19 If the second tithe of demai remains in his possession, he is not obligated to destroy it.20 If the first fruits remain in his possession, they may be destroyed in any place.


כֵּיצַד הוּא עוֹשֶׂה. אִם נִשְׁאָר אֶצְלוֹ תְּרוּמָה וּתְרוּמַת מַעֲשֵׂר נוֹתְנָהּ לַכֹּהֵן. מַעֲשֵׂר רִאשׁוֹן נוֹתְנוֹ לְלֵוִי. מַעֲשַׂר עָנִי נוֹתְנוֹ לָעֲנִיִּים. נִשְׁאֲרוּ אֶצְלוֹ פֵּרוֹת מַעֲשֵׂר שֵׁנִי שֶׁל וַדַּאי אוֹ נֶטַע רְבָעִי אוֹ מְעוֹת פְּדִיָּתָן הֲרֵי זֶה מְבַעֲרָן וּמַשְׁלִיךְ לַיָּם אוֹ שׂוֹרֵף. נִשְׁאָר אֶצְלוֹ מַעֲשֵׂר שֵׁנִי שֶׁל דְּמַאי אֵינוֹ חַיָּב לְבַעֲרוֹ. נִשְׁאָר אֶצְלוֹ בִּכּוּרִים הֲרֵי הֵן מִתְבַּעֲרִין בְּכָל מָקוֹם:


When does the obligation to burn and remove apply? When there remains in his possession [fresh] produce that one cannot consume before the commencement of the holiday. If, however, cooked food from the second tithe or neta reva'i remain, it need not be removed, for cooked food is considered as if it was removed.21 Similarly, wine and spices are considered as if they were removed.22


בַּמֶּה דְּבָרִים אֲמוּרִים שֶׁשּׂוֹרֵף וּמְבַעֵר כְּשֶׁנִּשְׁאֲרוּ אֶצְלוֹ פֵּרוֹת שֶׁאֵינוֹ יָכוֹל לֶאֱכל כֻּלָּן קֹדֶם שֶׁיִּכָּנֵס יוֹם טוֹב. אֲבָל אִם נִשְׁאָר תַּבְשִׁיל שֶׁל מַעֲשֵׂר שֵׁנִי וְנֶטַע רְבָעִי אֵינוֹ צָרִיךְ לְבַעֲרוֹ שֶׁהַתַּבְשִׁיל כִּמְבֹעָר. וְכֵן יַיִן וְתַבְלִין הֲרֵי הֵן כִּמְבֹעֲרִין:


Produce that has not reached the "phase of tithing"23 by the time for the removal [of the agricultural presence] arrives does not prevent a person from making a declaration, nor is he obligated to remove them from his possession.24


פֵּרוֹת שֶׁלֹּא הִגִּיעוּ לְעוֹנַת הַמַּעַשְׂרוֹת בִּשְׁעַת הַבִּעוּר אֵין מְעַכְּבִין אוֹתוֹ לְהִתְוַדּוֹת וְאֵינוֹ חַיָּב לְבַעֲרָן:


When produce belonging to a person was distant from him [when] the time for its removal arrived,25 he should designate the presents [appropriately]26 and transfer them to their owners by giving them together with land.27 Alternatively, [he may give them to] someone who will acquire them for their owners. He may then recite the declaration the following day.

[The rationale is] that transferring movable property to a person together with landed property is a present that has been strengthened. He may not, however, transfer [the produce from] the tithes to them via an exchange,28 because it resembles a sale and [the Torah] speaks of giving, not selling, the tithes, terumah, and the other presents.29


מִי שֶׁהָיוּ פֵּרוֹתָיו רְחוֹקִין מִמֶּנּוּ וְהִגִּיעַ יוֹם הַבִּעוּר הֲרֵי זֶה קוֹרֵא שֵׁם לַמַּתָּנוֹת וּמְזַכֶּה לָהֶן לְבַעְלֵיהֶן עַל גַּב קַרְקַע אוֹ לְמִי שֶׁזּוֹכֶה לָהֶן לְבַעֲלֵיהֶן וּמִתְוַדֶּה לְמָחָר. שֶׁנְּתִינַת הַמִּטַּלְטְלִין עַל גַּבֵּי קַרְקַע אֵינָהּ אֶלָּא מַתָּנָה שֶׁיֵּשׁ בָּהּ חִזּוּק. אֲבָל אֵינוֹ יָכוֹל לְהַקְנוֹת לָהֶם הַמַּעֲשֵׂר בַּחֲלִיפִין מִפְּנֵי שֶׁנִּרְאֶה כִּמְכִירָה. וְהַמַּעַשְׂרוֹת וְהַתְּרוּמוֹת וְהַמַּתָּנוֹת נֶאֱמַר בָּהֶן נְתִינָה לֹא מְכִירָה:


What source teaches that he cannot recite the declaration until he removes all the presents [from his possession]? [It is written:] "I have removed all the sacred substances from the house." "The sacred substances" refers to the second tithe and neta reva'i which are called "sanctified."30 "From the house" refers to challah, for it is a present given to the priests in one's home.31 [The prooftext continues:] "I gave it to the Levite" - this refers to the first tithe. "And I also gave it" - this implies that it was preceded by another present, i.e., the great terumah and terumat ma'aser. "To the stranger, the orphan, and the widow" - this refers to the tithe given to the poor, leket, shichachah, and pe'ah. [The latter three are mentioned] even though [the failure to give them] does not prevent recitation of the declaration.32


וּמִנַּיִן שֶׁאֵינוֹ יָכוֹל לְהִתְוַדּוֹת עַד שֶׁיּוֹצִיא כָּל הַמַּתָּנוֹת שֶׁנֶּאֱמַר (דברים כו יג) "בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת". הַקֹּדֶשׁ זֶה מַעֲשֵׂר שֵׁנִי וְנֶטַע רְבָעִי הַקָּרוּי קֹדֶשׁ. מִן הַבַּיִת זוֹ חַלָּה שֶׁהִיא הַמַּתָּנָה שֶׁל כֹּהֲנִים בַּבַּיִת. נְתַתִּיו לַלֵּוִי זֶה מַעֲשֵׂר רִאשׁוֹן. וְגַם נְתַתִּיו מִכְּלָל שֶׁקְּדָמַתּוּ מַתָּנָה אַחֶרֶת וְהִיא תְּרוּמָה גְּדוֹלָה וּתְרוּמַת מַעֲשֵׂר. לַגֵּר לַיָּתוֹם וְלָאַלְמָנָה זֶה מַעֲשַׂר עָנִי וְלֶקֶט שִׁכְחָה וּפֵאָה. אַף עַל פִּי שֶׁאֵין לֶקֶט שִׁכְחָה וּפֵאָה מְעַכְּבִין אֶת הַוִּדּוּי:


The presents must be separated according to the desired order33 and afterwards, the declaration is made, as [implied by the continuation of the verse:] "according to all Your mitzvot which You commanded me." Thus if he gives the second tithe before the first tithe, he cannot recite this declaration.34

If a person's tevel is burnt, he cannot make this declaration, for he did not separate the presents or give them to the people designated. In the era when the first tithe was given to the priests,35 the declaration was not made, [because it contains the words:] "I gave it to the Levite."


וְצָרִיךְ לְהַפְרִישׁ הַמַּתָּנוֹת עַל הַסֵּדֶר וְאַחַר כָּךְ יִתְוַדֶּה שֶׁנֶּאֱמַר (דברים כו יג) "כְּכָל מִצְוָתְךָ אֲשֶׁר צִוִּיתָנִי". הָא אִם הִקְדִּים מַעֲשֵׂר שֵׁנִי לְרִאשׁוֹן אֵינוֹ יָכוֹל לְהִתְוַדּוֹת. נִשְׂרַף טִבְלוֹ אֵינוֹ יָכוֹל לְהִתְוַדּוֹת שֶׁהֲרֵי לֹא הִפְרִישׁ מַתָּנוֹת וְלֹא נְתָנָן לְבַעֲלֵיהֶן. וּבִזְמַן שֶׁהָיוּ נוֹתְנִין מַעֲשֵׂר רִאשׁוֹן לַכֹּהֲנִים לֹא הָיוּ מִתְוַדִּין שֶׁנֶּאֱמַר (דברים כו יג) "וְגַם נְתַתִּיו לַלֵּוִי":


When a person possesses only the second tithe, he should make the declaration, for the fundamental dimension of the declaration concerns the [second] tithe.36 Similarly, if he possesses only the first fruits, he should make the declaration, for [the prooftext] states: "I removed the holy substances" and the first type of produce that is holy is the first fruits.37 When, however, a person only possesses terumah, he does not recite the declaration,38 because terumah [in and of itself] does not require a declaration except as part of all the presents [together].


מִי שֶׁאֵין לוֹ אֶלָּא מַעֲשֵׂר שֵׁנִי בִּלְבַד מִתְוַדֶּה. שֶׁעִקַּר הַוִּדּוּי בַּמַּעֲשֵׂר הוּא. וְכֵן אִם לֹא הָיָה לוֹ אֶלָּא בִּכּוּרִים בִּלְבַד מִתְוַדֶּה שֶׁנֶּאֱמַר (דברים כו יג) "בִּעַרְתִּי הַקֹּדֶשׁ". הַקֹּדֶשׁ הָרִאשׁוֹן שֶׁהוּא הַבִּכּוּרִים. אֲבָל מִי שֶׁאֵין לוֹ אֶלָּא תְּרוּמָה בִּפְנֵי עַצְמָהּ אֵינוֹ מִתְוַדֶּה שֶׁאֵין הַתְּרוּמָה טְעוּנָה וִדּוּי אֶלָּא בִּכְלַל שְׁאָר הַמַּתָּנוֹת:


[The prooftext continues:] "I did not violate your commandments,"39 i.e., he did not separate from one species for another, nor from produce that has been reaped for produce that is still attached to the ground, nor from produce that is attached, nor from produce from the present year for that of the previous year, nor from produce of the previous year for that of the present year.40

[The prooftext continues:] "I did not forget," I did not forget to bless Him and recall His name with regard to them.41 "I did not partake of it in a state of acute mourning";42 thus if he partakes of it in a state of acute mourning, he does not recite the declaration. "I did not partake of it in a state of impurity," thus if he separates it in a state of acute mourning, he does not recite the declaration. "I did not give of it to a corpse." This implies that he did not use [money from the redemption of the tithes] for a coffin or shrouds, nor did he give it to other people in a state of mourning. "I heeded the voice of God my Lord," i.e., I brought it to the Temple.43 "I performed everything that You commanded me," I rejoiced. And I shared that rejoicing with others with it, as [Deuteronomy 26:11]: "And you share rejoice in all the good."


(דברים כו יג) "לֹא עָבַרְתִּי מִמִּצְוֹתֶיךָ" שֶׁלֹּא הִפְרִישׁ מִמִּין עַל שֶׁאֵינוֹ מִינוֹ. וְלֹא מִן הַתָּלוּשׁ עַל הַמְחֻבָּר. וְלֹא מִן הַמְחֻבָּר עַל הַתָּלוּשׁ. וְלֹא מִן הֶחָדָשׁ עַל הַיָּשָׁן. וְלֹא מִן הַיָּשָׁן עַל הֶחָדָשׁ. וְלֹא שָׁכַחְתִּי שֶׁלֹּא שָׁכַח מִלְּבָרְכוֹ וּמִלְּהַזְכִּיר שְׁמוֹ עָלָיו. לֹא אָכַלְתִּי בְאֹנִי מִמֶּנּוּ הָא אִם אֲכָלוֹ בַּאֲנִינוֹ אֵינוֹ מִתְוַדֶּה. וְלֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא הָא אִם הִפְרִישׁוֹ בְּטֻמְאָה אֵינוֹ מִתְוַדֶּה. וְלֹא נָתַתִּי מִמֶּנּוּ לְמֵת שֶׁלֹּא לָקַח מִמֶּנּוּ אָרוֹן וְתַכְרִיכִין וְלֹא נְתָנוֹ לְאוֹנְנִים אֲחֵרִים. שָׁמַעְתִּי בְּקוֹל ה' אֱלֹהָי שֶׁהֱבִיאוֹ לְבֵית הַבְּחִירָה. עָשִׂיתִי כְּכָל אֲשֶׁר צִוִּיתָנִי שֶׁשָּׂמַח וְשִׂמֵּחַ בּוֹ שֶׁנֶּאֱמַר (דברים כו יא) "וְשָׂמַחְתָּ בְכָל הַטּוֹב":


[The passage continues:] "Look down from Your holy habitation heaven... as You swore to our ancestors, a land flowing with milk and honey." This is a prayer that the fruits be flavorful.


(דברים כו טו) "הַשְׁקִיפָה מִמְּעוֹן קָדְשְׁךָ מִן הַשָּׁמַיִם" עַד (דברים כו טו) "כַּאֲשֶׁר נִשְׁבַּעְתָּ לַאֲבֹתֵינוּ אֶרֶץ זָבַת חָלָב וּדְבָשׁ" זוֹ בַּקָּשָׁה שֶׁיִּתֵּן טַעַם בַּפֵּרוֹת:


Israelites and mamzerim44 may make this declaration, but not converts and freed slaves, because they do not have an ancestral portion in Eretz Yisrael45 and in the declaration one says: "And the land that You gave us." Priests and Levites may make the declaration. Although they did not receive a portion in the division of the land, they were granted cities in which to dwell.46


יִשְׂרָאֵל וּמַמְזֵרִים מִתְוַדִּים. אֲבָל לֹא גֵּרִים וַעֲבָדִים מְשֻׁחְרָרִים מִפְּנֵי שֶׁאֵין לָהֶם חֵלֶק בָּאָרֶץ וַהֲרֵי הוּא אוֹמֵר (דברים כו טו) "וְאֶת הָאֲדָמָה אֲשֶׁר נָתַתָּ לָנוּ". כֹּהֲנִים וּלְוִיִּים מִתְוַדִּים שֶׁאַף עַל פִּי שֶׁלֹּא נָטְלוּ חֵלֶק בָּאָרֶץ יֵשׁ לָהֶם עָרֵי מִגְרָשׁ: סְלִיקוּ לְהוּ הִלְכוֹת מַעֲשֵׂר שֵׁנִי וְנֶטַע רְבָעִי בְּסִיַעְתָּא דִּשְׁמַיָּא

Blessed be God who grants assistance.

סליקו להו הלכות מעשר שני ונטע רבעי: