Vayeilech 31:10 · unit 2

English: after sunset, so that they belong to the new year, one may not set aside teruma and tithe from the one to the other, as one may not set aside teruma and tithe from the new crop for the old nor from the old crop for the new. If it was the second year of the Sabbatical cycle going into the third year, the halakha is: From what he picked in the second year he must set aside first tithe, which he gives to a Levite, and second tithe, which he eats in Jerusalem; from what he picked in the third year, he must set aside first tithe and poor man’s tithe, which he gives to one who is needy. From where are these matters derived that during the third year one must set aside poor man’s tithe and not second tithe? Rabbi Yehoshua ben Levi said: The verse states: “When you have made an end of tithing all the tithes of your produce in the third year, which is the year of the tithe” (Deuteronomy 26:12). This is referring to a year when there is only one of the two tithes that had been given in the previous years. How so? One sets aside first tithe and poor man’s tithe, which is explicitly mentioned in that section, and second tithe is nullified that year. Or perhaps it is not like this, but in fact even first tithe is nullified during the third year and only one tithe is set aside, i.e., the poor man’s tithe. Therefore, the verse states: “Thus speak to the Levites, and say to them: When you take of the children of Israel the tithes which I have given you from them for your inheritance” (Numbers 18:26). The verse juxtaposes the first tithe that is given to the Levites to an inheritance of land: Just as with regard to an inheritance there is no interruption, as by Torah law a landed inheritance cannot be sold in perpetuity, but rather it passes from one generation to the next without interruption, so too, with regard to the first tithe that is given to the Levites there is no interruption, but rather it is taken every year. The same halakha is taught in another baraita: The verse states: “When you have made an end of tithing all the tithes of your produce in the third year, which is the year of the tithe.” This is referring to the year when there is only one of the two tithes that had been given in the previous years. How so? One sets aside first tithe and poor man’s tithe, and second tithe is canceled. One might have thought that even first tithe is canceled during the third year. Therefore, the verse states: “And the Levite, because he has no part or inheritance with you, and the stranger, and the fatherless, and the widow, who are within your gates, shall come, and shall eat and be satisfied” (Deuteronomy 14:29). Whenever the Levite comes, give him; every year you must give the Levite his tithe. This is the statement of Rabbi Yehuda.