## 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.

**Trans. by Marty Jaffee, 2015:**
**Pisqa’ 105**²⁴⁵
1. “You shall diligently tithe *all* the yield of your seed, that grows from your field *yearly*” (Dt. 14:22).
This teachers that
**one does not remove tithes from**
**[the yield of] one year**
**[on behalf of the yield] of another year.**²⁴⁶

footnotes:
²⁴⁵ H:150-152; JN1:267-269.
²⁴⁶ //T. Ter. 2:6.


###### 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**.

**Trans. by Marty Jaffee, 2015:**
I might infer only that
[this rule applies] to Second-tithe, of which the verse is speaking.


###### 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**.

**Trans. by Marty Jaffee, 2015:**
On what basis do I know
to include [application of the rule to]
the other tithes [i.e., First-tithe²⁴⁷) is an annual gift to the priests and Levites of 10% of the harvest in satisfaction of the rule of Nu. 18:21-24. and Pauper’s-tithe²⁴⁸]?
The Teaching states:
“You shall *diligently* tithe” (Dt. 14:22)—
[that is, each tithe is removed in its appropriate season].
On what basis do I know of the Cattle-tithe that
one does not remove it from
[the cattle born in] one year
[on behalf of the cattle born] in another year?
The Teaching states:
“You shall diligently tithe . . . *yearly*” (Dt. 14:22).

footnotes:
²⁴⁷ First-tithe (ma’aser ri’shon
²⁴⁸ The Pauper’s-tithe is offered from produce harvested in years one, two, four, and five of the Sabbatical cycle, when Second-tithe is not required (Dt. 14:28-29).


###### 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**.

**Trans. by Marty Jaffee, 2015:**
2. R. Shimon b. Judah says
in the name of R. Shimon [b. Yohai]:
on what basis do I know that
the Cattle-tithe comes under
[the rule of] *get up and tithe*?²⁴⁹; per. 13:6, and *Pisqa’* 63.3 for R. Akiva’s inclusion of Cattle-tithe into the tithing regimen.
The Teaching states:
“You shall *diligently* tithe” (Dt. 14:22)—
[therefore, remove the tithes promptly].

footnotes:
²⁴⁹ See Sifra, bekhuqotai


###### 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**,

**Trans. by Marty Jaffee, 2015:**
Is it possible to say that
**whatever grows from the earth**,²⁵⁰
**such as [inedible] dyer’s woad or thorns,**²⁵¹
**should be held liable under the rule of tithing?**
**The Teaching states:**
**“You shall *diligently* tithe . . .**
**and you shall *eat*” (Dt. 14:22-23)—**
**[only what is edible need be tithed**.]

footnotes:
²⁵⁰ //M. Maas. 1:1.
²⁵¹ Cf. T. M.R. 3:14.


###### 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.

**Trans. by Marty Jaffee, 2015:**
Is it possible to say that
even honey and milk [are held liable]?
The Teaching states:
“That grows from your field year by year” (Dt. 14:22)—
from this you may conclude that
whatever grows from the domain of the field
[is held liable under the rule of tithing.]


###### 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**.

**Trans. by Marty Jaffee, 2015:**
3. Inferring from what is stated:
“And you shall eat before HASHEM your God,
in the place where He shall choose to invest His Name,
the tithe of your *grain*, your *must*, and your *oil*” (Dt. 14:23)—
is it possible to say that
we may hold liable only [the tithe of] grain, must, and oil?
On what basis do I know
to include [tithes from] other fruits?
The Teaching states:
“*All* the yield of your seed” (Dt. 14:22)—
[therefore, *all* produce might be held liable].


###### 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**.

**Trans. by Marty Jaffee, 2015:**
Were this the case, I could reply:
just as grain is distinctive,
in that it is placed in storage
and [not commonly]²⁵² eaten as is,
I should include [under the rule of tithing]
only what is similar to it!
What, then, might I include?
Rice, millet, poppy-seed and sesame.
On what basis do I know to include
other types of pulse?
The Teaching states:
“You shall *diligently* tithe” (Dt. 14:22)—
[that is, extend liability to all types of pulse].

footnotes:
²⁵² I follow F:164, n. 10, who notes that the inserted material is required to make sense of Sifre’s statement.


###### 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**,

**Trans. by Marty Jaffee, 2015:**
**Shall I include [types of pulse]**
**which are [commonly] eaten as is,**
**yet shall I not include the likes of lupine and mustard-seed,**
**Which are *not* [commonly] eaten as is?**
**The Teaching states:**
**“You shall *diligently* tithe” (Dt. 14:22)—**
**[therefore, extend liability to lupine and mustard-seed as well].** ²⁵³
4. **Is it possible to say that [a crop is held liable to tithing]**
**even though it has not grown to**
**one third [of its final yield]?**²⁵⁴
**The Teaching states: “And you shall *eat*” (Dt. 14:23)—**
**[when the crop reaches a third of its yield,**
**it is held liable to tithing, for it is then edible.]**

footnotes:
²⁵³ Cf. M. Maas.4:6.
²⁵⁴ Cf. M. Maas.1:3.


###### 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״.

**Trans. by Marty Jaffee, 2015:**
**On what basis do I know to include leafy greens**
**under [the rule] of *tithing*?**
**The Teaching states:**
**“And *all the tithe* of the Land . . . *belongs* to HASHEM, and is *consecrated* to HASHEM (Lv. 27:30)—**
**[thus leafy greens, too, are held liable.]** ²⁵⁵, per.12:9.

footnotes:
²⁵⁵ = Sifra, bekhuqotai


###### 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.

**Trans. by Marty Jaffee, 2015:**
**“Whether *seed* from the ground” (Lv. 27:30)—**
**including garlic, cress, and field rocket.**²⁵⁶
**Is it possible for me to include**
**[seeds of] turnips, radishes, and [other] garden seeds**
**which are not [commonly] eaten?**
**The Teaching states:**
**“*Seed* from the ground” (Lv. 7:30)—**
**but not *every* seed from the ground!**

footnotes:
²⁵⁶ Cf. M.Ma.4:5.


###### 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.

**Trans. by Marty Jaffee, 2015:**
**“Or *of* the fruit of the wood” (Lv. 27:30)—**
**this includes the fruit of trees.**


###### 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.

**Trans. by Marty Jaffee, 2015:**
**Is it possible for me include**
**sycamore pods, pods from Zalmonah,**
**and pods from Gederah**
**which are not [commonly] eaten?**
**The Teaching states:**
**“*Of* the fruit of the wood”**²⁵⁷ can refer to both “tree” and “wood .’ Tannaitic Hebrew commonly uses *‘ilan* for the tree. Compare Sifra’s parallel to Sifre at this point. Sifre reads *eitz* while Sifra has *‘ilan*. **(Lv. 27:30)—**
**but not *every* fruit of the tree!**²⁵⁸, per.12:9.

footnotes:
²⁵⁷ In biblical Hebrew, `eitz
²⁵⁸ = Sifra, bekhuqotai


###### 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**.

**Trans. by Marty Jaffee, 2015:**
5. How do I know that a person
removes tithes [from] what he eats?
The Teaching states:
“You shall *diligently* tithe” (Dt. 14:22)—
[therefore, remove tithes from whatever you 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.

**Trans. by Marty Jaffee, 2015:**
Is it possible to say that
[one must remove the tithe] in the *field*,
even though its processing is not completed?
The Teaching states:
“Like grain from the *threshing floor*” (Nu. 18:27)—
indeed, [the processing is unfinished, since] it’s still in the *field*!
“And like the plenitude of the *vat*” (Nu. 18:27)—
[new wine is not held liable to tithing] until it is in the *vat* of the press.


###### 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**.

**Trans. by Marty Jaffee, 2015:**
**Is it possible to say that**
**a person may eat randomly [from produce] in the field?**²⁵⁹
**The Teaching states:**
**“You shall *diligently* tithe” (Dt. 14:22)—**[even what is eaten randomly in the field].

footnotes:
²⁵⁹ Cf. M. Maas. 2:4; T. M.R. 2:2.


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

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

**Trans. by Marty Jaffee, 2015:**
**On what basis do we know that [we hold liable to tithing even] sown seed?**
**The Teaching states:**
**“That *grows* from your field” (Dt. 14:22)**


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

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

**Trans. by Marty Jaffee, 2015:**
**On what basis do we know that**
**[we hold liable to tithing] produce that is stored up?**
**The Teaching states:**
**“All the yield of *your* seed” (Dt. 14:22).**²⁶⁰, per.12:9.

footnotes:
²⁶⁰ = Sifra, bekhuqotai


###### 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.

**Trans. by Marty Jaffee, 2015:**
6. They taught:
the produce stores of [the priestly] clan of Hanan²⁶¹ (children of Khanan) while the version at y. Pe’ah 1:6, 16c reads: *beit Khanan* (the house of Khanan). “Clan of Khanan” mediates the two readings nicely. were destroyed
three years prior to [the destruction of] the Land of Israel,
because they would remove their fruit
from liability for tithing.
For they would interpret as follows:
“You shall diligently *tithe* . . . and *eat*” (Dt. 14:22)—
but [you need] *not* [tithe] what you *sell* .
“The yield of *your* seed” (Dt. 14:22)—
*nor* [need you tithe] what you *purchase*.

footnotes:
²⁶¹ F:165.l.13 reads bnei Khanan