English: “in the third year, the year of the tithe” — a year that is obligated in maaser; this excludes the Sabbatical year which is not obligated in maaser. Might two tithes apply in it? Scripture says “the year of the tithe” — one tithe applies in it, and two tithes do not apply in it.
In Sifrei Devarim 302: The midrash uses the unique designation “year of the tithe” both to exclude Shemittah and to limit the year to a single maaser regime.
Type of Learning
Custom (phrase-by-phrase or midrashic expansion of the verse).
What Is Learned
The midrash extracts concrete legal, historical or theological referents from the wording of the passuk, giving the brief biblical language a fuller operational meaning.