Deuteronomy Chapter 14

22You shall tithe all the seed crop that the field gives forth, year by year.   כבעַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כָּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה:
You shall tithe [all the seed crop]: What has one matter to do with the other [i.e., the prohibition of cooking a kid, and tithing]? The Holy One, blessed is He, said to Israel: Do not cause Me to destroy the [developing] kernels (גְּדָיִים) of grain, while they are yet in their “mother’s womb” [i.e., in the husks], for if you do not tithe your produce properly, when it is near ripening I will bring forth an easterly wind, which will blast them, as it is said, “and blast before becoming standing grain” (II Kings 19:26) (Tanchuma). [And just as cooking the kid in its mother’s milk and the tithes are juxtaposed,] so is the topic of the first fruits (בִּכּוּרִים) [juxtaposed to cooking the kid in its mother’s milk (see Exod. 23:19, 34:26), to teach us that, if you do not bring your first fruits to the Temple as commanded, your fruit produce will wither].   עשר תעשר: מה ענין זה אצל זה, אמר להם הקב"ה לישראל, לא תגרמו לי לבשל גדיים של תבואה עד שהן במעי אמותיהן, שאם אין אתם מעשרים מעשרות כראוי, כשהוא סמוך להתבשל אני מוציא רוח קדים והיא משדפתן. שנאמר (מלכים ב' יט, כא) ושדפה לפני קמה, וכן לענין בכורים:
[You shall tithe…] year by year: From here, we derive [the ruling] that one may not give tithes from the new [crop] for the old [i.e., from this year’s crop for last year’s]. — [Sifrei]   שנה שנה: מכאן שאין מעשרין מן החדש על הישן:
23And you shall eat before the Lord, your God, in the place He chooses to establish His Name therein, the tithes of your grain, your wine, and your oil, and the firstborn of your cattle and of your sheep, so that you may learn to fear the Lord, your God, all the days.   כגוְאָֽכַלְתָּ֞ לִפְנֵ֣י | יְהֹוָ֣ה אֱלֹהֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֘ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּֽירשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָֽרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־יְהֹוָ֥ה אֱלֹהֶ֖יךָ כָּל־הַיָּמִֽים:
And you shall eat [before the Lord your God, in the place He chooses… the tithes of your grain…]: This refers to ma’aser sheini, “the second tithe,” for we have already learned to give ma’aser rishon, “the first tithe,” to the Levites, as it is said, “[Speak to the Levites…] when you take from the children of Israel [the tithe]… ” (Num. 18:26), and it gives them permission to eat it anywhere [not only in Jerusalem], as it is said, “and you may eat it in any place” (Num. 18:31). Thus you must conclude that this one [which may be eaten by its owners and must be eaten in Jerusalem,] is another tithe [namely, the second tithe].   ואכלת וגו': זה מעשר שני. שכבר למדנו ליתן מעשר ראשון ללוים, שנאמר (במדבר יח, כו) כי תקחו מאת בני ישראל וגו', ונתן להם רשות לאכלו בכל מקום, שנאמר (שם יח, לא) ואכלתם אותו בכל מקום, על כרחך זה מעשר אחר הוא:
24And if the way be too long for you, that you are unable to carry it, for the place which the Lord, your God, will choose to establish His Name therein, is too far from you, for the Lord, your God, will bless you   כדוְכִֽי־יִרְבֶּ֨ה מִמְּךָ֜ הַדֶּ֗רֶךְ כִּ֣י לֹ֣א תוּכַל֘ שְׂאֵתוֹ֒ כִּֽי־יִרְחַ֤ק מִמְּךָ֙ הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ לָשׂ֥וּם שְׁמ֖וֹ שָׁ֑ם כִּ֥י יְבָֽרֶכְךָ֖ יְהֹוָ֥ה אֱלֹהֶֽיךָ:
For [the Lord your God] will bless you: so that your produce will be too much to carry.   כי יברכך: שתהא התבואה מרובה לשאת:
25Then you shall turn it into money, and bind up the money in your hand, and you shall go to the place the Lord, your God, will choose.   כהוְנָֽתַתָּ֖ה בַּכָּ֑סֶף וְצַרְתָּ֤ הַכֶּ֨סֶף֙ בְּיָ֣דְךָ֔ וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֥ר יִבְחַ֛ר יְהֹוָ֥ה אֱלֹהֶ֖יךָ בּֽוֹ:
26And you shall turn that money into whatever your soul desires; cattle, sheep, new wine or old wine, or whatever your soul desires, and you shall eat there before the Lord, your God, and you shall rejoice, you and your household.   כווְנָֽתַתָּ֣ה הַכֶּ֡סֶף בְּכֹל֩ אֲשֶׁר־תְּאַוֶּ֨ה נַפְשְׁךָ֜ בַּבָּקָ֣ר וּבַצֹּ֗אן וּבַיַּ֨יִן֙ וּבַשֵּׁכָ֔ר וּבְכֹ֛ל אֲשֶׁ֥ר תִּשְׁאָֽלְךָ֖ נַפְשֶׁ֑ךָ וְאָכַ֣לְתָּ שָּׁ֗ם לִפְנֵי֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ וְשָֽׂמַחְתָּ֖ אַתָּ֥ה וּבֵיתֶֽךָ:
[And you will turn that money] into whatever your soul desires: This is a כְּלָל, a general statement [not limited to anything in particular. Whereas the next expression,]   בכל אשר תאוה נפשך: כלל:
cattle, or sheep, new wine or old wine: [represents a] פְּרָט, a “specification” [that is, it details particular things, limiting the matter to those things. After this, the verse continues,]   בבקר ובצאן וביין ובשכר: פרט:
or whatever your soul desires: [The verse] again reverts to a כְּלָל, a “general statement.” [Now we have learned that when a verse expresses a כְּלָל, a פְּרָט, and then a כְּלָל again, as in this case, we apply the characteristics of the פְּרָט to the whole matter. That is,] just as the items listed in the פְּרָט 1) are products of things themselves produced by the earth [e.g., wine comes from grapes], and 2) are fitting to be food for man, [so must the money replacing them be used to purchase such products]. — [Eruvin 27a]   ובכל אשר תשאלך נפשך: חזר וכלל. מה הפרט מפורש ולד ולדות הארץ וראוי למאכל אדם וכו':
27And [as for] the Levite who is in your cities you shall not forsake him, for he has neither portion nor inheritance with you.   כזוְהַלֵּוִ֥י אֲשֶׁר־בִּשְׁעָרֶ֖יךָ לֹ֣א תַֽעַזְבֶ֑נּוּ כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַֽחֲלָ֖ה עִמָּֽךְ:
And [as for] the Levite… - you shall not forsake him: By not giving him the first tithe.   והלוי וגו' לא תעזבנו: מליתן לו מעשר ראשון:
for he has neither portion nor inheritance with you: This excludes gleanings (Lev. 19:9), forgotten sheaves (Deut. 24:19), the end of the field (Lev. 19:9), [all of which are left for the poor,] and ownerless things, for the Levite does have a portion in these things, just as you do, and [consequently,] they are not subject to tithing.   כי אין לו חלק ונחלה עמך: יצאו לקט שכחה ופאה והפקר, שאף הוא יש לו חלק עמך בהן כמוך, ואינן חייבין במעשר:
28At the end of three years, you shall take out all the tithe of your crop in that year and place it in your cities.   כחמִקְצֵ֣ה | שָׁל֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ:
At the end of three years [you shall take out all the tithe of your crop in that year]: This comes to teach us that if one kept his tithes from the first and the second year of the shemitah [cycle], he has to remove them from his house in the third [year].   מקצה שלש שנים: בא ולמד שאם השהה מעשרותיו של שנה ראשונה ושנייה לשמטה, שיבערם מן הבית בשלישית:
29And the Levite because he has no portion or inheritance with you and the stranger, and the orphan, and the widow, who are in your cities, will come and eat and be satisfied; so that the Lord, your God, will bless you in all the work of your hand that you will do.   כטוּבָ֣א הַלֵּוִ֡י כִּ֣י אֵין־לוֹ֩ חֵ֨לֶק וְנַֽחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּ֠ר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָֽכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָֽרֶכְךָ֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ בְּכָל־מַֽעֲשֵׂ֥ה יָֽדְךָ֖ אֲשֶׁ֥ר תַּֽעֲשֶֽׂה:
And the Levite… will come: And take the first tithe.   ובא הלוי: ויטול מעשר ראשון:
and the stranger, and the orphan… [will come]: And take the second tithe, which this year [the third in the seven year cycle], belongs to the poor, and you [yourself] may not eat it in Jerusalem, in the manner you were required to eat the second tithe in the [first] two years [of this cycle].   והגר והיתום: ויטלו מעשר שני, שהוא של עני של שנה זו, ולא תאכלנו אתה בירושלים כדרך שנזקקת לאכול מעשר שני של שתי שנים:
will come and eat and be satisfied: Give them enough to satisfy them. From here [our Rabbis] said: One must not give the poor from the threshing floor less [than half a kav of wheat, or a kav of barley] (Sifrei). And you go up to Jerusalem with the [second] tithe of the first and the second years which you have delayed [to bring], and you shall confess: “I have removed the sanctified things from the house” (see Deut. 26:13), as is stated in [the section beginning with] “When you have finished tithing…” (Deut. 26:12).   ואכלו ושבעו: תן להם כדי שביעה. מכאן אמרו אין פוחתין לעני בגורן וכו'. ואתה הולך לירושלים למעשר של שנה ראשונה ושנייה שהשהית ומתודה (דברים כו, יג) בערתי הקדש מן הבית, כמו שמפורש (שם כו, יב) בכי תכלה לעשר: