## Ibn Ezra on Deuteronomy Chapter 14

###### Ibn Ezra on Deuteronomy 14:1:1
[Ibn Ezra on Deuteronomy 14:1:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:1:1)

**תתגודדו.** כטעם ושרט לנפש מגזרה על כל ידים גדודות:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
YE SHALL NOT CUT YOURSELVES. *Titgodedu* (ye shall not cut yourselves) means the same as *ve-seret* (cuttings) in *cuttings…for the dead* (Lev. 19:28).¹ means you shall not cut yourselves. *Titgodedu* is related to the word *gedudot².* (cuttings) in *Upon all the hands are cuttings* (Jer. 48:37).

footnotes:
¹ In other words, lo titgodedu
² Both words come from the root gimel, dalet, dalet


###### Ibn Ezra on Deuteronomy 14:1:2
[Ibn Ezra on Deuteronomy 14:1:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:1:2)

**ולא תשימו קרחה.** כמשפט הגוים עד היום הזה:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
NOR MAKE ANY BALDNESS. As the nations do unto this very day.


###### Ibn Ezra on Deuteronomy 14:1:3
[Ibn Ezra on Deuteronomy 14:1:3](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:1:3)

וטעם **בנים.** אחר שתדעו שאתם בנים לשם והוא אוהב אתכם יותר מהאב לבן אל תתגודדו על כל מה שיעשה כי כל אשר יעשה לטוב הוא ואם לא תבינוהו כאשר לא יבינו הבנים הקטנים מעשה אביהם רק יסמכו עליו כן תעשו גם אתם כי עם קדוש אתה ואינך כשאר כל הגוים על כן לא תעשה כמעשיהם. וטעם הסמך פרשת לא תאכל כל תועבה כי אתה עם קדוש בלב ובפה ותהיו מובדלים מן העמים וכל רואיכם יכירו אתכם כי לא תקרחו על מת ולא תאכלו כל חי ואם אתה עם קדוש אין ראוי שתאכל טמא ותטמא הנפש:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
[CHILDREN.] The meaning of *children* is, now that you know that you are children of God and that the Lord loves you more than a father loves his son, do not cut yourselves over anything that God does, for whatever the Lord does is for the good. If you do not understand God,³ then act like small children who do not understand what their father does but nevertheless rely upon him. *For thou art a holy people* (v. 2) and you are not like all the Canaanites. You shall therefore not imitate their practices. The section opening with the words *Thou shalt not eat any abominable thing* (v. 3) follows because Scripture says, as it were, you are holy in your heart and in your mouth. You shall be separated from the nations. All who see you shall recognize you, for you will not make yourself bald for the dead and you do not eat all living creatures. If you are a holy people, then it is unfitting for you to eat that which is unclean and defiles one’s soul.

footnotes:
³ If you do not understand God’s actions.


###### Ibn Ezra on Deuteronomy 14:3:1
[Ibn Ezra on Deuteronomy 14:3:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:3:1)

**כל תועבה.** כל דבר שהוא נתעב לנפש הטהורה כמו שרץ הארץ:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
ANY ABOMINABLE THING. Anything which is abominable to a pure soul such as anything that crawls on the ground.


###### Ibn Ezra on Deuteronomy 14:4:1
[Ibn Ezra on Deuteronomy 14:4:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:4:1)

**שור שה כשבים.** חסר וי״‎ו שה מן כבש או עז:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
THE OX, THE SHEEP. A *vav* should have been placed before the word *seh* (sheep).⁴ (the ox the sheep). Hence I.E. comments that our verse is to be read as if written, *shor ve-seh kevasim* (the ox and the sheep). The term *seh* applies to both sheep and goats.⁵. Hence I.E.’s comment.

footnotes:
⁴ Our verse reads, shor seh kevasim
⁵ Our verse reads, seh kevasim ve-seh izzim


###### Ibn Ezra on Deuteronomy 14:5:1
[Ibn Ezra on Deuteronomy 14:5:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:5:1)

**איל וצבי.** ידועים והחמשה האחרים צריכים לקבלה:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
THE HART, AND THE GAZELLE. We know the meaning [of *ayyal* (the hart) and *tzevi* (the gazelle)]. We need tradition⁶ for the other five.⁷

footnotes:
⁶ For the meaning.
⁷ Mentioned in our verse.


###### Ibn Ezra on Deuteronomy 14:8:1
[Ibn Ezra on Deuteronomy 14:8:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:8:1)

**ולא גרה.** תחסר מלת יגר דרך קצרה או מלת לו:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
BUT CHEWETH NOT THE CUD. The word *yiggar* (will chew) is missing.⁸ is a noun. Thus our text reads, and no cud. Hence I.E.’s comments. Our text employs abbreviated terminology.⁹ is short for *ve-gerah* and *lo yiggar*. See Lev. 11:7. On the other hand, the word *lo* (to it) might be missing.¹⁰ is short for *ve-lo gerah lo*, meaning, and it has no cud; that is, it does not bring up a cud. In other words, it does not chew the cud.

footnotes:
⁸ Our text reads, ve-lo gerah. Gerah
⁹ Ve-lo gerah
¹⁰ Ve-lo gerah


###### Ibn Ezra on Deuteronomy 14:9:1
[Ibn Ezra on Deuteronomy 14:9:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:9:1)

**סנפיר וקשקשת.** פירשתיו:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
FINS AND SCALES. This has been explained previously.¹¹

footnotes:
¹¹ See I.E. on Lev. 11:9.


###### Ibn Ezra on Deuteronomy 14:11:1
[Ibn Ezra on Deuteronomy 14:11:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:11:1)

**כל צפור טהורה תאכלו.** הנה צפור שם כלל ותור וגוזל על השני מינין שהם תחת צפור וכן דיה ואיה תחת דאה כי עתה הוסיף לבאר:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
OF ALL CLEAN BIRDS YOU MAY EAT. *Tzippor* (birds) is a general term.¹² The dove and turtledove are subcategories of the general term “birds.”¹³) divided he not.” The reference there is to the dove and the turtledove mentioned in Gen. 15:10. Scripture can refer to the dove and turtledove by the term *tzippor* because they are subcategories of *tzippor*. The *dayyah* (the kite)¹⁴ and the *ayyah*¹⁵, for *ayyah* is mentioned both here and in Lev. 11:14. (the falcon)¹⁶ are subcategories of the *da’ah* (falcon) (Lev. 11:14),¹⁷, pp. 36,37: “We find that the number of prohibited fowl listed in the Torah portion *Shemini* is 20. However, in the Torah portion *Re’eh Anokhi*, the number is 21. The answer is found in the science of logic, for *da’ah* (Lev. 11:14) is a supreme kind that includes both the *dayyah* and the *ra’ah* (Deut. 14:13).” as Scripture now elaborates.¹⁸ (the kite), the *ayyah* (the falcon), and the *ra’ah* (the glede), which are included in the category *da’ah* (falcon) in Leviticus.

footnotes:
¹² It does not refer to a specific species of birds.
¹³ Gen. 15:10 reads, “but the birds (tzippor
¹⁴ Mentioned in our verse but not in Leviticus’ enumeration of the prohibited birds. See Lev. 11:13-20.
¹⁵ Some suggest reading ra’ah
¹⁶ Mentioned in our verse.
¹⁷ Mentioned only in Leviticus. Thus there is no contradiction between the lists of the 20 prohibited birds in our chapter and the 21 of Leviticus. See The Secret of the Torah
¹⁸ That is, it lists some of the particulars, viz., the dayyah


###### Ibn Ezra on Deuteronomy 14:20:1
[Ibn Ezra on Deuteronomy 14:20:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:20:1)

**כל עוף טהור.** כארבה:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
OF ALL CLEAN WINGED THINGS. Such as the locust.¹⁹

footnotes:
¹⁹ In other words, this verse does not apply to birds.


###### Ibn Ezra on Deuteronomy 14:21:1
[Ibn Ezra on Deuteronomy 14:21:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:21:1)

**לא תאכלו כל נבילה.** מהעוף ומהבהמה:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
YE SHALL NOT EAT OF ANY THING THAT DIETH OF ITSELF. Of fowl or beast.²⁰

footnotes:
²⁰ Fish are excluded.


###### Ibn Ezra on Deuteronomy 14:21:2
[Ibn Ezra on Deuteronomy 14:21:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:21:2)

**לגר אשר בשעריך.** דאינו מתיהד כאשר פירשתי:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
THOU MAYEST GIVE IT UNTO THE STRANGER. Who, as I have explained, did not convert to the Jewish faith.²¹

footnotes:
²¹ See I.E. on Ex. 22:20 (Vol. 2, p. 488).


###### Ibn Ezra on Deuteronomy 14:21:3
[Ibn Ezra on Deuteronomy 14:21:3](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:21:3)

**או מכור לנכרי** שאיננו דר בארצך וטעם הסמך לא תבשל גדי כי הוא בשר וכבר פירשתיו:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
OR THOU MAYEST SELL IT UNTO A FOREIGNER. Who does not live in your country. The law stating *Thou shalt not seethe a kid*²². follows, for it²³ refers to meat.²⁴ (kid) comes from the same root as *meged* (precious fruit).” I have already explained the latter.

footnotes:
²² In its mother’s milk
²³ Like the law which precedes it.
²⁴ And not to fruit. See I.E. on Ex 23:19 (Vol. 2, p. 503): “The fools say that the word gedi


###### Ibn Ezra on Deuteronomy 14:22:1
[Ibn Ezra on Deuteronomy 14:22:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:22:1)

**עשר תעשר.** ונסמכה זאת הפרשה כי אסור לאכול כל עוף טמא ובהמה טמאה ונבלה והנה בבשר ובדגן אסור לאכול ההקדש כי אם במקום הנבחר:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
THOU SHALT SURELY TITHE. This section²⁵ follows²⁶ because it is prohibited to eat any unclean winged creature and any unclean animal, nor any animal which died of natural causes.²⁷ Now it is similarly forbidden to eat sacred grain²⁸ or sacred meat in any but the chosen place.

footnotes:
²⁵ Verses 22-27.
²⁶ The chapters dealing with forbidden animals, etc. (verses 3-21).
²⁷ Either of old age or of any wounds it might have received.
²⁸ The tithe.


###### Ibn Ezra on Deuteronomy 14:22:2
[Ibn Ezra on Deuteronomy 14:22:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:22:2)

**היוצא השדה שנה שנה.** אמר רבי יהודה הלוי הספרדי נ״‎ע כי הוא דבק עם זרעך והטעם הזרע שהוצאת אל השדה ולפי דעתי שהוא כפשוטו וטעמו על התבואה מה שיוצאת השדה ואם יטעון טוען כי הכתוב אמר היוצא והוא מהפעלים שאינם יוצאים לאחרים הראינו לו העיר היוצאת אלף והעד תשאיר מאה וחז״‎ל אמרו שהוא מעשר שני ודע אם תחל ממעל הנה האחד ראש ואם ממטה הנה העשירי וזה סוד הבכור והמעשר ודע כי האחד איננו בחשבון וכן העשירי כי הוא כנגד האחד כי הוא ראש למחברת השנית וסוף למחברת הראשונה וכל שרש בחשבון סמוך אליו מפניו ומאחריו ובעבור היות האחד והעשרה עיקריים והאמצעיים חמשה וששה הם הנקראים עגולים על כן אותיות הנח הם אלה הארבעה ומהם אותיות השם הנכבד והנורא:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
WHICH IS BROUGHT FORTH IN THE FIELD YEAR BY YEAR. Rabbi Yehudah Ha-Levi the Spaniard, who rests in Eden, said *that which is brought forth in the field* is connected to the word *seed*, and our verse is to be understood as, you shall tithe the seed which is brought into the field for planting.²⁹ (is brought forth) is intransitive. Hence his interpretation. However, I believe that we are to interpret the verse according to its plain meaning. Our clause refers to the produce which the field brings forth.³⁰ (is brought forth) is transitive. Our verse is to be understood as follows: You shall tithe the seed which the field produces. Should some dispute this and argue that Scripture reads *ha-yotze* (which is brought forth), and *yotze* (brought forth) is an intransitive verb, then we will show him *ha-ir ha-yotzet*³¹ is the feminine form of *ha-yotze*. It is transitive. We thus see that *ha-yotze* can also be transitive. *elef* (the city that sent forth a thousand) (Amos 5:3). *Shall have a hundred left* (*Ibid.*)³² proves this.³³ is transitive, for it speaks about what is left in the city. The rabbis said that the reference is to the second tithe.³⁴ Note.³⁵ If you start from the top,³⁶ then one is the first number. If you start from below,³⁷ then, behold, ten is the first number.³⁸ This is the secret of the first-born and the tithe.³⁹ Observe. The number one does not depend on a sum.⁴⁰ The number ten is similar. It is the counterpart of one because it is the beginning of the second series of numbers.⁴¹ It is also the end of the first series.⁴² All parts of sums are connected to ten in front and in back.⁴³ The numbers one and ten are the main numbers; the middle numbers, five and six, are called the round numbers.⁴⁴ These four numbers⁴⁵ therefore⁴⁶ form the silent letters.⁴⁷ (1); *heh* (5); *vav* (6), and *yod* (10). These letters are not always sounded. They are vowel letters. One of them is present whenever a word is enunciated. Without these letters, language would be impossible. They are also the letters that form the glorious and awe-inspiring name.⁴⁸ in Ex. 3:14.

footnotes:
²⁹ That is, the produce from the seed. Rabbi Yehuudah believes that yotze
³⁰ In other words, that yotze
³¹ Ha-yotzet
³² This clause follows in the same verse.
³³ That ha-yotzet
³⁴ A tithe which is set apart after the Levite has received die first tithe. The second tithe must be eaten in Jerusalem or be redeemed and the money spent in Jerusalem.
³⁵ Ibn Ezra believed that the numbers one, five, six, and ten have special significance. See I.E. on Ex. 3:15 (Vol. 2, pp. 69-86).
³⁶ At the beginning of the numbers.
³⁷ At the bottom of the first ten numbers.
³⁸ That is, the first of the tens.
³⁹ This is the reason the first-born and the tithe are holy. The first-born corresponds to the number one, while the tithe corresponds to the number ten.
⁴⁰ Every number is made up of sums. However, the number one stands by itself. It does not consist of any sum.
⁴¹ It is the first of the tens. Hence it is similar to one.
⁴² One through nine.
⁴³ “Front” means before ten. “Back” means after ten. I.E.’s point is that the main numbers, that is numbers 1-9 end in 10. Thus 1-9 are connected to ten in front. All numbers after 10 are either 10 plus one of the main numbers or multiples of ten plus one of the main numbers.
⁴⁴ If 5 and 6 are squared, cubed or raised to the nth power, their root is always visible. For example, 5 squared is 25, 5 cubed is 125; 6 squared is 36, 6 cubed is 216, and so on (Meijler). Thus 5 and 6 are called round numbers because in effect, they orbit their root or make a circle and ultimately return to their root.
⁴⁵ One, five, six, and ten.
⁴⁶ Because of their importance.
⁴⁷ The letters alef
⁴⁸ The Tetragramatton. The latter is spelled with an alef


###### Ibn Ezra on Deuteronomy 14:23:1
[Ibn Ezra on Deuteronomy 14:23:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:23:1)

**ובכורות בקרך.** יאכלם מי שהוא ראוי לאכלם כאשר פירשתי:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
AND THE FIRSTLINGS OF THY HERD. The one who is fit⁴⁹. to eat them shall eat them, as I have previously explained.

footnotes:
⁴⁹ The kohen


###### Ibn Ezra on Deuteronomy 14:23:2
[Ibn Ezra on Deuteronomy 14:23:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:23:2)

**למען תלמד.** הטעם כי כאשר תלך אל מקום הכבוד שם ילמדוך וטעם שנית להיות למען תלמד כטעם עגלה מלומדה והטעם רגילות והוא הישר בעיני:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
THAT THOU MAYEST LEARN.⁵⁰. This means that when you go to the revered place,⁵¹ there they [*kohanim*] will teach you. There is a second meaning to *le-ma’an tilmad* (that thou mayest learn). *Tilmad* is similar in meaning to *melummadah* (well broken), as in *And Ephraim is a heifer well broken* (Hos. 10:11). Its meaning is habituated.⁵² This interpretation appears correct to me.

footnotes:
⁵⁰ Hebrew, le-ma’an tilmad
⁵¹ The place where God’s glory dwells.
⁵² According to this interpretation our verse reads: that you will be habituated to fear the Lord.


###### Ibn Ezra on Deuteronomy 14:25:1
[Ibn Ezra on Deuteronomy 14:25:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:25:1)

**ונתתה בכסף.** שב אל המעשר:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
THEN SHALT THOU TURN IT INTO MONEY. The reference is to the tithe.⁵³

footnotes:
⁵³ That is, the second tithe.


###### Ibn Ezra on Deuteronomy 14:25:2
[Ibn Ezra on Deuteronomy 14:25:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:25:2)

**בידך.** שהוא מופקד בידך:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
IN THY HAND. It is placed in your hands.⁵⁴

footnotes:
⁵⁴ You are to take care of it so that it is not lost.


###### Ibn Ezra on Deuteronomy 14:26:1
[Ibn Ezra on Deuteronomy 14:26:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:26:1)

**ובשכר.** העשוי מדבש ומתמרים מחטה ושעורים:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
OR FOR STRONG DRINK. Made from honey, dates, wheat, or barley.


###### Ibn Ezra on Deuteronomy 14:26:2
[Ibn Ezra on Deuteronomy 14:26:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:26:2)

**אשר תשאלך.** פירות:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
OR FOR WHATEVER THY SOUL ASKETH OF THEE. Fruits.⁵⁵

footnotes:
⁵⁵ Wine and meat are mentioned earlier in the verse. Hence I.E.’s interpretation.


###### Ibn Ezra on Deuteronomy 14:26:3
[Ibn Ezra on Deuteronomy 14:26:3](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:26:3)

**אתה וביתך.** אתה ובניך חיוב וביתך רשות כי מצות שלש פעמים על הזכרים והאשה ההולכת למקום הנבחר כנשי אלקנה יש להן שכר:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
THOU AND THY HOUSEHOLD. You and your sons are obligated.⁵⁶ It is optional for your household, for the commandment mandating the three pilgrimages falls on males.⁵⁷ The woman who goes to the chosen place, as Elkanah’s wives did,⁵⁸ is rewarded.

footnotes:
⁵⁶ To make the pilgrimage.
⁵⁷ Scripture explicitly states this in Ex. 23:17.
⁵⁸ See the first chapter of I Samuel.


###### Ibn Ezra on Deuteronomy 14:27:1
[Ibn Ezra on Deuteronomy 14:27:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:27:1)

**והלוי אשר בשעריך.** והטעם על בית הלוי שאתה מקבל שכר שלא תעזבנו רק תתן לו כפי מתנת ידך והקרוב כי על המעשר הראשון ידבר בעבור שהזכיר מעשר שני אמר לא תחשוב כי תצא ידי חובה במעשר השני לבדו:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
AND THE LEVITE THAT IS WITHIN THY GATES. The reference is to the house of Levi.⁵⁹ You will be rewarded if you do not forsake him. You shall give the Levite what you can afford.⁶⁰ The verse probably speaks of the first tithe.⁶¹ Since Scripture mentioned the second tithe,⁶² it now goes on to say, do not think that you have fulfilled your obligation⁶³ with the second tithe alone.⁶⁴

footnotes:
⁵⁹ Any descendant of the house of Levi.
⁶⁰ According to this interpretation our verse does not speak of the tithe to be given to the Levite; it speaks of the obligation to support the Levite above and beyond the tithe.
⁶¹ This is a new interpretation.
⁶² In verses 22-26.
⁶³ To God.
⁶⁴ For you must also give the first tithe to the Levite.


###### Ibn Ezra on Deuteronomy 14:27:2
[Ibn Ezra on Deuteronomy 14:27:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:27:2)

וטעם **אשר בשעריך.** כי לאשר הוא בשערו יתן המעשר הראשון ולא יאמר יהיה עמי ואני אוליכנו ללוי אחר או כבר נתתיו:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
[THAT IS WITHIN THY GATES.] The meaning of *that is within thy gates* is that one should give it to the Levite that is within his gates. He should not say,⁶⁵ I will keep it with me and give it to another Levite, or⁶⁶ that I have given it.⁶⁷

footnotes:
⁶⁵ To the Levite who lives in your city.
⁶⁶ Tell the Levite in your city that you have given the tithe to a Levite in a different city.
⁶⁷ To another Levite. I.E. offers two excuses that one might use to put off the local Levite. His point is, do not make up any excuse not to support the local Levite.


###### Ibn Ezra on Deuteronomy 14:28:1
[Ibn Ezra on Deuteronomy 14:28:1](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:28:1)

**מקצה שלש שנים.** זה מעשר שלישי ולא יוציא בשנה הזאת מעשר שני וי״‎א כי יוציא שלשתם והמכחישים אמרו כי מצות עשר תעשר הוא המעשר הראשון:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
AT THE END OF EVERY THREE YEARS. The reference is to the third tithe.⁶⁸ The Israelites do not have to give the second tithe this year. Some say that the Israelites had to give all three tithes.⁶⁹ Those who deny the Rabbinic tradition⁷⁰ say that the first tithe⁷¹ is the commandment referred to in the verse that begins, *Thou shalt surely tithe* (v. 1).

footnotes:
⁶⁸ The tithe given to the poor.
⁶⁹ At the end of the third year.
⁷⁰ The Karaites.
⁷¹ The tithe given to the Levite.


###### Ibn Ezra on Deuteronomy 14:28:2
[Ibn Ezra on Deuteronomy 14:28:2](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:28:2)

וטעם **וצרת הכסף בידך.** עם הלוי ידבר וכן ובכורות בקרך עם הכהן ידבר ואין שם מעשר שני רק זה שהוא לשלש שנים:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
They say that *thou shalt turn it into money* (v. 25) is directed to the Levite⁷² and that similarly *the firstlings… of thy flock* (v. 23) is directed to the *kohen*.⁷³ They say there is no such thing as the second tithe except for tithe given in the third year.⁷⁴

footnotes:
⁷² Not the Israelite.
⁷³ In other words, the entire chapter deals with food prohibited to Israelites.
⁷⁴ That is, the only tithe in addition to the first tithe is the one given in the third year, i.e., the poor tithe.


###### Ibn Ezra on Deuteronomy 14:28:3
[Ibn Ezra on Deuteronomy 14:28:3](https://torahapp.org/share/book/Ibn%20Ezra%20on%20Deuteronomy/r/14:28:3)

**מקצה.** תחלה וזה של שלש שנים יקרא מעשר עני ואנחנו נסמוך על קבלת אבותינו:

**Ibn Ezra on the Pentateuch; trans. by Jay F. Shachter:**
AT THE END.⁷⁵. At the beginning.⁷⁶ at the beginning. See I.E. on Num. 13:25 (Vol. 4, p. 104), “The word *mi-ketz* (at the end) sometimes means at the beginning and sometimes at the end.” The tithe given in the third year is called the “poor tithe.” We will rely on the tradition of our fathers.⁷⁷

footnotes:
⁷⁵ Hebrew, miktzeh
⁷⁶ I.E. renders miktzeh
⁷⁷ That there are three tithes, and that the poor tithe comes in the third year in place of the second tithe.