Pisqa’ 109¹

1

“At the end of three years, you shall bring out all the Tithe

of your produce of that year, and leave it in your gates” (Dt.14:28).

Is it possible that [the end of three years refers to]

the [autumnal pilgrimage] Feast [of Huts]?²

The Teaching states [elsewhere]:

“When you completely remove all the Tithe

of your produce in the third year—

the year of the Tithe—then you shall give it to ,

the Levite, the migrant, the fatherless, and the widow,

and they shall eat it within your gates” (Dt.26:12)—

[perhaps complete removal occurs after the Feast?]

Or [you can reason as follows]:

“When you completely remove all the Tithe” (Dt.26:12)—

is it possible that [the tithe must be removed]

in time for Dedication³ [just before the winter]?

The Teaching states:

“At the end” (Dt.14:28).

Here the term end is mentioned,

and elsewhere

[“by the end of seven years . . . at the Feast of Huts” (Dt.31:10)],

the term end is mentioned.

Just as the end mentioned elsewhere (Dt.31:10)

[refers to] the Pilgrimage Feast [of Huts].

so, too, the end mentioned here (Dt.14:28)

[refers to] the Pilgrimage Feast [of Huts].

Or [you can reason as follows]:

[“At the end of seven years you shall declare a Release-year” (Dt.15:1).]

Just as the term end mentioned elsewhere (Dt.15:1)

[refers to] the [Pilgrimage] Feast of Huts,

so, too, the term end mentioned here (Dt.14:28)

[refers to] the [Pilgrimage] Feast of Huts!

[Nevertheless,] the Teaching states [elsewhere]:

“When you completely remove all the tithe” (Dt.26:12)—

[referring to] the Pilgrimage [Feast] at which

the tithing is completed.

And this, I would say, is [the spring Feast of] Passover!

2

On this basis they taught:

On the eve of the final⁴ Feast Day of Passover—

in the fourth and seventh year—

the removal [of the Tithe] occurred.⁵

[The Tithe] in the fourth year [was removed]

on account of the Pauper’s-tithe of the third year

[which had yet to be left for the poor];

[the Tithe] in the seventh year [was removed]

on account of the Second-tithe of the sixth year

[which had yet to be consumed in Jerusalem].

Is it possible to say that

even [abandoned produce] of the seventh year

should be held liable to tithing?

The Teaching states [that the third year is]:

“The year of the Tithe” (Dt.26:12)—

[referring to] a year [the produce of] which is held liable to tithing.

This excludes [produce of] the seventh year [left in the fields],

which is not held liable to tithing.

Is it possible to say that

during [the third year]

they customarily remove two [separate] Tithes

[to compensate for the seventh year, when no Tithe is removed]?

The Teaching states:

“The year of the Tithe” (Dt.26:12)—

during [the third year]

they customarily remove one Tithe [i.e., Pauper’s-tithe],

but they do not customarily remove two Tithes [Pauper’s-tithe and Second-tithe].

I infer only that the verse mandates

[the removal of] Pauper’s-tithe

[during the third year].

On what basis do we know

to include any other Tithes [remaining with the owner]?

The Teaching states:

“All the tithe of your produce” (Dt.14:28)—

[interpret the verse] inclusively.

3

“You shall bring out all the tithe of your produce of that year” (Dt.14:28).

This teaches to bring out [the Tithe]

from an unclean place to a clean place.

Is it possible to say that

even [regarding the Tithe] of other years,

we must bring it out

from an unclean place to a clean place?

The Teaching states:

“Of that year” (Dt.14:28)—

[thus, the Tithe] of that [third] year

you should bring out,

but you need not bring out [the Tithe] of other years

from an unclean place to a clean place.

“Of that year” (Dt.14:28)—

you must remove [from your homes

any remnant of] that year’s Tithe,

but you needn’t remove [the Tithe of]

leafy greens that sprouted [during that year]

from the New Year until Passover.

“And leave it in your gates” (Dt.14:28).

If there is no pauper in need,

leave it in storage [for later distribution].

4

I have no idea which [Tithe] is cancelled

[during the third year] in favor of Pauper’s-tithe!

Is it First-tithe or Second-tithe?

The Teaching states:

“Then the Levite shall come, for he shares no portion or inheritance with you” (Dt.14:29)—

let the Levite come and take his portion [of First-tithe],

from any batch [of untithed produce]:

words of R. Judah.

R. Eliezer b. Jacob says:

we have no need of this [redundant] verse!

See what He says:

“And to the children of Levi—

indeed, I am giving you all the tithe of Israel as an inheritance” (Nu.18:21).

Just as an inheritance is not postponed,

so, too, [the Levite’s] First-tithe is not postponed!⁶

5

Is it possible to say that

even Gleanings, Forgotten-sheaves, and Corner-offerings

are held liable to tithing?

The Teaching states:

“Then the Levite shall come, for he shares no portion or inheritance with you;

and the migrant, the fatherless, or the widow within your gates—

and they shall eat and be satisfied” (Dt.14:29)—

those offerings in which [the Levite]

has no share or portion with you

you must give to him;

excluding offerings [other than First-tithe] in which

he does have a share and portion with you.

1. H:156-157; JN1:277-279.
2. In rabbinic parlance, the Feast (khag) refers to the autumnal pilgrimage-harvest festival of Sukkot (“Huts”; Lv.23:33-43). The other pilgrimage festivals of the rabbinic calendar are the spring festival of Pesah (“Passover,” “The Feast of unleavened bread”; Lv.23:5-8 ) and the early summer festival of Shavuot (“Pentecost”), also known in rabbinic parlance as`Atzeret (“the Closure festival”; Lv.23:15-16).
3. The Feast of Hanukkah commemorates the re-purification of the Temple and the establishment of the Hasmonean dynasty in the mid-second century BCE.
4. Heb: ‘akharon. M. MS.5:6 reads, “first,” which Albeck (ad loc.), apparently relying upon F:169, n.11, corrects to conform to Sifre.
5. =M. MS.5:6.
6. //Sifre Nu.119. Cf. SZ, qorakh. 18:21.