## Sifrei Devarim Paragraph 105

###### Sifrei Devarim 105:1
[Sifrei Devarim 105:1](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:1)

(דברים יד כב) **עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ הַיּוֹצֵא הַשָּׂדֶה שָׁנָה שָׁנָה**, מְלַמֵּד שֶׁאֵין מְעַשְּׂרִים אוֹתוֹ מִשָּׁנָה לַחֲבֶרְתָּהּ.

**Sefaria Community Translation:**
(Devarim 14:22) "Tithe shall you tithe all the produce of your seed which goes forth from the field year by year." We are hereby taught that the tithe is not to be taken from one year for another.


###### Sifrei Devarim 105:2
[Sifrei Devarim 105:2](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:2)

אֵין לִי אֶלָּא מַעֲשֵׂר שֵׁנִי, שֶׁבּוֹ דִּבֵּר הַכָּתוּב. מִנַּיִן לְרַבּוֹת שְׁאָר מַעַשְׂרוֹת? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר**.

**Sefaria Community Translation:**
This tells me only of the second-tithe, of which Scripture speaks here. Whence do I derive the same for the other tithes? From "tithe shall you tithe."


###### Sifrei Devarim 105:3
[Sifrei Devarim 105:3](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:3)

מִנַּיִן לְמַעְשַׂר בְּהֵמָה שֶׁאֵין מְעַשְּׂרִים אוֹתָהּ מִשָּׁנָה לַחֲבֶרְתָּהּ? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ הַיֹּצֵא הַשָּׂדֶה שָׁנָה שָׁנָה**.

**Sefaria Community Translation:**
Whence do I derive the same for the beast tithe? From "tithe shall you tithe."


###### Sifrei Devarim 105:4
[Sifrei Devarim 105:4](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:4)

רַבִּי שִׁמְעוֹן בֶּן יְהוּדָה אוֹמֵר מִשּׁוּם רַבִּי שִׁמְעוֹן: מִנַּיִן לְמַעְשַׂר בְּהֵמָה שֶׁהוּא בַּעֲמוֹד וְעַשֵּׂר? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר**.

**Sefaria Community Translation:**
R. Shimon b. Yehudah says: Whence do I derive that there is *to be* a beast tithe? From "tithe shall you tithe."


###### Sifrei Devarim 105:5
[Sifrei Devarim 105:5](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:5)

יָכוֹל דָּבָר שֶׁגִּדּוּלוֹ מִן הָאָרֶץ, כְּגוֹן סָטִיס וְקוֹצָה, יְהֵא חַיָּב בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר וְאָכַלְתָּ**,

**Sefaria Community Translation:**
"which goes forth from the field": I might think that anything that grows in the ground, like *issatis* (a non-edible plant) and thorns, are subject to *ma'aser*; it is, therefore, written "Tithe shall you tithe … (23) and *you shall eat*."


###### Sifrei Devarim 105:6
[Sifrei Devarim 105:6](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:6)

יָכוֹל אַף דְּבַשׁ וְחָלָב? תַּלְמוּד לוֹמַר: **הַיּוֹצֵא הַשָּׂדֶה שָׁנָה שָׁנָה**. אֱמֹר מֵעַתָּה: דָּבָר הַיּוֹצֵא מֵרְשׁוּת שָׂדֶה.

**Sefaria Community Translation:**
I might think that even honey and milk (are to be tithed); it is, therefore written "which goes forth from the field year by year." In sum, the criteria (for tithing) are: going forth from the field and being edible.


###### Sifrei Devarim 105:7
[Sifrei Devarim 105:7](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:7)

מִכְּלָל שֶׁנֶּאֱמַר ״וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר לְשַׁכֵּן שְׁמוֹ שָׁם מַעְשַׂר דְּגָנְךָ תִּירֹשְׁךָ וְיִצְהָרֶךָ״, יָכוֹל אֵין לְחַיֵּב אֶלָּא דָּגָן תִּירוֹשׁ וְיִצְהָר? מִנַּיִן לְרַבּוֹת שְׁאָר פֵּרוֹת? תַּלְמוּד לוֹמַר: **תְּבוּאַת זַרְעֶךָ**.

**Sefaria Community Translation:**
From (*Ibid*. 23) "And you shall eat before the L-rd your G-d … the tithe of your corn, your wine, and your oil," I might think that only these are to be tithed. Whence do I derive (the same for) other fruits? From "the produce of, etc." Let it then be written (just) "produce."


###### Sifrei Devarim 105:8
[Sifrei Devarim 105:8](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:8)

יֹאמַר זֶה, שֶׁאִלּוּ כֵן הָיִיתִי אוֹמֵר: מַה תְּבוּאָה מְיֻחֶדֶת, שֶׁמַּכְנִיסָהּ לְקִיּוּם וְדַרְכָּהּ לְהֵאָכֵל כְּמוֹת שֶׁהִיא – אַף אֲנִי אֵינִי מְרַבֶּה אֶלָּא כַּיּוֹצֵא בָהּ. אֶת מָה אֲנִי מְרַבֶּה? אֶת הָאוֹרֶז וְאֶת הַדּוֹחַן וְאֶת הַפְּרָגִים וְהַשּׁוּמְשְׁמִים. מִנַּיִן לְרַבּוֹת שְׁאָר קִטְנִיּוֹת? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר**.

**Sefaria Community Translation:**
If so, I would say: Just as "produce" is distinct in that it is stored for preservation, so all such growths are to be included (for tithing). Whence do I derive the same for rice, millet, poppy, and sesame? Whence would I derive pulse? It is, therefore, written "of your seed."


###### Sifrei Devarim 105:9
[Sifrei Devarim 105:9](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:9)

מְרַבֶּה אֲנִי אֶת הַקִּטְנִיּוֹת שֶׁדַּרְכָּן לְהֵאָכֵל כְּמוֹת שֶׁהֵן, וַעֲדַיִן לֹא אֲרַבֶּה אֶת הַתּוּרְמוֹס וְאֶת הַחַרְדָּל, שֶׁאֵין דַּרְכָּם לְהֵאָכֵל כְּמוֹת שֶׁהֵם? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר**. יָכוֹל אַפְעַלְפִּי שֶׁלֹּא הִשְׁרִישׁוּ? תַּלְמוּד לוֹמַר: **וְאָכַלְתָּ**,

**Sefaria Community Translation:**
I would then include pulse, which is eaten as is. But I would not include lupine and mustard, which are not eaten as is. It is, therefore, written "which goes forth from the field." I might think, even what is not edible; it is, therefore written "and you shall eat."


###### Sifrei Devarim 105:10
[Sifrei Devarim 105:10](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:10)

מִנַּיִן לְרַבּוֹת יְרָקוֹת לַמַּעַשְׂרוֹת? תַּלְמוּד לוֹמַר (ויקרא כז ל): ״וְכָל מַעְשַׂר הָאָרֶץ״.

**Sefaria Community Translation:**
Whence do we derive the same for greens? From (Vayikra 27:30) "and *all* the tithe of the land." (*Ibid*.) "of the seed of the land": to include garlic, cress, and berries.


###### Sifrei Devarim 105:11
[Sifrei Devarim 105:11](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:11)

(ויקרא כז ל) ״מִזֶּרַע הָאָרֶץ״ – לְרַבּוֹת שׁוּם, שַׁחֲלַיִם וְגַרְגִּיר. יָכוֹל שֶׁאֲנִי מְרַבֶּה לֶפֶת וּצְנוֹנוֹת וְזֵרְעוֹנֵי גִנָּה שֶׁאֵין נֶאֱכָלִים? תַּלְמוּד לוֹמַר: ״מִזֶּרַע הָאָרֶץ״, וְלֹא כָּל זֶרַע הָאָרֶץ.

**Sefaria Community Translation:**
I might think to include the seed of turnips and radishes, and garden seeds, which are not eaten; it is, therefore written "*of* the seed of the land," and not "*all* of the seed of the land."


###### Sifrei Devarim 105:12
[Sifrei Devarim 105:12](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:12)

(ויקרא כז ל) ״מִפְּרִי הָעֵץ״ – לְרַבּוֹת פֵּרוֹת הָאִילָן.

**Sefaria Community Translation:**
"of the fruit of the tree": to include the fruit of the oak.


###### Sifrei Devarim 105:13
[Sifrei Devarim 105:13](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:13)

יָכוֹל שֶׁאֲנִי מְרַבֶּה חָרוּבֵי שִׁקְמָה וְחָרוּבֵי צַלְמוֹנָה וְחָרוּבֵי גְדוֹרָה, שֶׁאֵין נֶאֱכָלִים? תַּלְמוּד לוֹמַר: ״מִפְּרִי הָעֵץ״ וְלֹא כָּל פְּרִי הָעֵץ.

**Sefaria Community Translation:**
I might think to include the carobs of acacia and those of *tzalmona* and *giduda*, which are not eaten; it is, therefore, written "*of* the fruit of the tree," and not "*all* of the fruit of the tree."


###### Sifrei Devarim 105:14
[Sifrei Devarim 105:14](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:14)

מִנַּיִן שֶׁאָדָם מְעַשֵּׂר אֶת שֶׁאוֹכֵל? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר**.

**Sefaria Community Translation:**
Whence is it derived that one tithes what he eats? From ("Tithe …) and you shall eat."


###### Sifrei Devarim 105:15
[Sifrei Devarim 105:15](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:15)

יָכוֹל אַפְעַלְפִּי שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ בַּשָּׂדֶה? תַּלְמוּד לוֹמַר (במדבר יח כז): ״כַּדָּגָן מִן הַגֹּרֶן״, וַהֲרֵי הוּא בַּשָּׂדֶה (במדבר יח כז), ״וְכַמְלֵאָה מִן הַיָּקֶב״, עַד שֶׁהִיא בַּיֶּקֶב.

**Sefaria Community Translation:**
I might think, (that it is tithed) even if it has not been completely processed (for eating); it is, therefore, written (Bamidbar 18:27) "as corn from the threshing floor and as the fullness (i.e., ripeness) of the pit."


###### Sifrei Devarim 105:16
[Sifrei Devarim 105:16](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:16)

יָכוֹל יְהֵא אָדָם אוֹכֵל עֲרַי בַּשָּׂדֶה? תַּלְמוּד לוֹמַר: **עַשֵּׂר תְּעַשֵּׂר**.

**Sefaria Community Translation:**
I might think that he may eat a regular meal in the field (without tithing); it is, therefore, written "the field" (i.e., he must tithe it even there.)


###### Sifrei Devarim 105:17
[Sifrei Devarim 105:17](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:17)

מִנַּיִן שֶׁזּוֹרֵעַ? תַּלְמוּד לוֹמַר: **הַיֹּצֵא הַשָּׂדֶה**.

**Sefaria Community Translation:**
And whence is it derived (that he must tithe) even what he sows? From "your seed."


###### Sifrei Devarim 105:18
[Sifrei Devarim 105:18](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:18)

מִנַּיִן שֶׁכּוֹנֵס? תַּלְמוּד לוֹמַר: **תְּבוּאַת זַרְעֶךָ**.

**Sefaria Community Translation:**
And whence is it derived (that he must tithe) even what he stores? From "produce."


###### Sifrei Devarim 105:19
[Sifrei Devarim 105:19](https://torahapp.org/share/book/Sifrei%20Devarim/r/105:19)

אָמְרוּ: חָרְבוּ חֲנֻיּוֹת בְּנֵי חָנָן שָׁלֹשׁ שָׁנִים קֹדֶם לְאֶרֶץ יִשְׂרָאֵל, שֶׁהָיוּ מוֹצִיאִים פֵּרוֹתֵיהֶם מִידֵי מַעַשְׂרוֹת, שֶׁהָיוּ דּוֹרְשִׁים לוֹמַר ״עַשֵּׂר תְּעַשֵּׂר וְאָכַלְתָּ״ – וְלֹא מוֹכֵר; ״תְּבוּאַת זַרְעֶךָ״ – וְלֹא לוֹקֵחַ.

**Sefaria Community Translation:**
And whence do we derive (the same for) what he sells? From "which goes forth from the field." They said: Why were the shops of Bnei Chanan laid waste two years before (the destruction of) Eretz Yisrael? Because they exempted their fruits from the tithe, expounding "Tithe shall you tithe … and you shall eat" — and not what you sell; "the produce of *your* seed" — and not (that of) the buyer.