Pisqa’ 105¹

1

“You shall diligently tithe all the yield of your seed, that grows from your field yearly” (Dt.14:22).

This teachers that

one does not remove tithes from

[the yield of] one year

[on behalf of the yield] of another year.²

I might infer only that

[this rule applies] to Second-tithe, of which the verse is speaking.

On what basis do I know

to include [application of the rule to]

the other tithes [i.e., First-tithe³ and Pauper’s-tithe⁴]?

The Teaching states:

“You shall diligently tithe” (Dt.14:22)—

[that is, each tithe is removed in its appropriate season].

On what basis do I know of the Cattle-tithe that

one does not remove it from

[the cattle born in] one year

[on behalf of the cattle born] in another year?

The Teaching states:

“You shall diligently tithe . . . yearly” (Dt.14:22).

2

R. Shimon b. Judah says

in the name of R. Shimon [b. Yohai]:

on what basis do I know that

the Cattle-tithe comes under

[the rule of ] get up and tithe?⁵

The Teaching states:

“You shall diligently tithe” (Dt.14:22)—

[therefore, remove the tithes promptly].

Is it possible to say that

whatever grows from the earth,⁶

such as [inedible] dyer’s woad or thorns,⁷

should be held liable under the rule of tithing?

The Teaching states:

“You shall diligently tithe . . .

and you shall eat” (Dt.14:22-23)—

[only what is edible need be tithed.]

Is it possible to say that

even honey and milk [are held liable]?

The Teaching states:

“That grows from your field year by year” (Dt.14:22)—

from this you may conclude that

whatever grows from the domain of the field

[is held liable under the rule of tithing.]

3

Inferring from what is stated:

“And you shall eat before HASHEM your God,

in the place where He shall choose to invest His Name,

the tithe of your grain, your must, and your oil” (Dt.14:23)—

is it possible to say that

we may hold liable only [the tithe of ] grain, must, and oil?

On what basis do I know

to include [tithes from] other fruits?

The Teaching states:

“All the yield of your seed” (Dt.14:22)—

[therefore, all produce might be held liable].

Were this the case, I could reply:

just as grain is distinctive,

in that it is placed in storage

and [not commonly]⁸ eaten as is,

I should include [under the rule of tithing]

only what is similar to it!

What, then, might I include?

Rice, millet, poppy-seed and sesame.

On what basis do I know to include

other types of pulse?

The Teaching states:

“You shall diligently tithe” (Dt.14:22)—

[that is, extend liability to all types of pulse].

Shall I include [types of pulse]

which are [commonly] eaten as is,

yet shall I not include the likes of lupine and mustard-seed,

Which are not [commonly] eaten as is?

The Teaching states:

“You shall diligently tithe” (Dt.14:22)—

[therefore, extend liability to lupine and mustard-seed as well]. ⁹

4

Is it possible to say that [ a crop is held liable to tithing]

even though it has not grown to

one third [of its final yield]?¹⁰

The Teaching states: “And you shall eat” (Dt.14:23)—

[when the crop reaches a third of its yield,

it is held liable to tithing, for it is then edible.]

On what basis do I know to include leafy greens

under [the rule] of tithing?

The Teaching states:

“And all the tithe of the Land . . . belongs to HASHEM, and is consecrated to HASHEM (Lv.27:30)—

[thus leafy greens, too, are held liable.] ¹¹

“Whether seed from the ground ” (Lv.27:30)—

including garlic, cress, and field rocket.¹²

Is it possible for me to include

[seeds of] turnips, radishes, and [other] garden seeds

which are not [commonly] eaten?

The Teaching states:

“Seed from the ground” (Lv.7:30)—

but not every seed from the ground!

“Or of the fruit of the wood” (Lv.27:30)—

this includes the fruit of trees.

Is it possible for me include

sycamore pods, pods from Zalmonah,

and pods from Gederah

which are not [commonly] eaten?

The Teaching states:

“Of the fruit of the wood”¹³ (Lv.27:30)—

but not every fruit of the tree!¹⁴

5

How do I know that a person

removes tithes [from] what he eats?

The Teaching states:

“You shall diligently tithe” (Dt.14:22)—

[therefore, remove tithes from whatever you eat].

Is it possible to say that

[one must remove the tithe] in the field,

even though its processing is not completed?

The Teaching states:

“Like grain from the threshing floor” (Nu.18:27)—

indeed, [the processing is unfinished, since] it’s still in the field!

“And like the plenitude of the vat” (Nu.18:27)—

[new wine is not held liable to tithing] until it is in the vat of the press.

Is it possible to say that

a person may eat randomly [from produce] in the field?¹⁵

The Teaching states:

“You shall diligently tithe” (Dt.14:22)—

[even what is eaten randomly in the field].

On what basis do we know that ]

[we hold liable to tithing even] sown seed?

The Teaching states:

“That grows from your field” (Dt.14:22)

On what basis do we know that

[we hold liable to tithing] produce that is stored up?

The Teaching states:

“All the yield of your seed” (Dt.14:22).¹⁶

6

They taught:

the produce stores of [the priestly] clan of Hanan¹⁷ were destroyed

three years prior to [the destruction of] the Land of Israel,

because they would remove their fruit

from liability for tithing.

For they would interpret as follows:

“You shall diligently tithe . . . and eat” (Dt.14:22)—

but [you need] not [tithe] what you sell .

“The yield of your seed” (Dt.14:22)—

nor [need you tithe] what you purchase.

1. H:150-152; JN1:267-269.
2. //T. Ter. 2:6.
3. First-tithe (ma’aser ri’shon) is an annual gift to the priests and Levites of 10% of the harvest in satisfaction of the rule of Nu.18:21-24.
4. The Pauper’s-tithe is offered from produce harvested in years one, two, four, and five of the Sabbatical cycle, when Second-tithe is not required (Dt.14:28-29).
5. See Sifra, bekhuqotai; per. 13:6, and Pisqa’ 63.3 for R. Akiva’s inclusion of Cattle-tithe into the tithing regimen.
6. //M. Maas. 1:1.
7. Cf. T. M.R. 3:14.
8. I follow F:164, n. 10, who notes that the inserted material is required to make sense of Sifre’s statement.
9. Cf. M. Maas.4:6.
10. Cf. M. Maas.1:3.
11. = Sifra, bekhuqotai, per.12:9.
12. Cf. M.Ma.4:5.
13. In biblical Hebrew, `eitz can refer to both “tree” and “wood .’ Tannaitic Hebrew commonly uses ‘ilan for the tree. Compare Sifra’s parallel to Sifre at this point. Sifre reads eitz while Sifra has ‘ilan.
14. = Sifra, bekhuqotai, per.12:9.
15. Cf. M. Maas. 2:4; T. M.R. 2:2.
16. = Sifra, bekhuqotai, per.12:9.
17. F:165.l.13 reads bnei Khanan (children of Khanan) while the version at y. Pe’ah 1:6, 16c reads: beit Khanan (the house of Khanan). “Clan of Khanan” mediates the two readings nicely.