Ki Savo 26:12 · unit 1 — Sifrei
Parashas Ki Savo
The Complete Passuk
כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂר אֶת־כָּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר…
When you have finished tithing all the tithe of your produce in the third year, the year of the maaser…
Chabad.org — Devarim 26
Source Citation
Torah Temimah points to Sifrei Devarim 302.
Sefaria
Core Text of Chazal
Core Text
שְׁנַת הַמַּעֲשֵׂר – שָׁנָה שֶׁאֵין בָּהּ אֶלָּא מַעֲשֵׂר אֶחָד: מַעֲשֵׂר רִאשׁוֹן וּמַעֲשֵׂר עָנִי, וּמַעֲשֵׂר שֵׁנִי יִבָּטֵל.
English: “The year of the maaser” — a year in which there is only one [special] maaser: maaser rishon and maaser ani, while maaser sheni is suspended.
In context: The singular “year of the maaser” designates years 3 and 6 of the shemittah cycle, when maaser ani replaces maaser sheni.
Type of Learning
Custom (diyuk from the singular “the year of the maaser”).
What Is Learned
In the third and sixth years, maaser ani is given instead of maaser sheni.