## Sifrei Devarim Paragraph 109

###### Sifrei Devarim 109:1
[Sifrei Devarim 109:1](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:1)

(דברים יד כח) **מִקְצֵה שָׁלֹשׁ שָׁנִים**, יָכוֹל בֶּחָג? תַּלְמוּד לוֹמַר (דברים כו יב): ״כִּי תְכַלֶּה לַעְשֵׂר״. אוֹ ״כִּי תְכַלֶּה לַעְשֵׂר״,

**Trans. by Marty Jaffee, 2015:**
**Pisqa’ 109**²⁹²
1. “At the *end of three years*, you shall bring out *all* the Tithe
of your produce of that year, and leave it in your gates” (Dt. 14:28).
Is it possible that [the *end of three years* refers to]
the [autumnal pilgrimage] Feast [of Huts]?²⁹³) refers to the autumnal pilgrimage-harvest festival of *Sukkot* (“Huts”; Lv. 23:33-43). The other pilgrimage festivals of the rabbinic calendar are the spring festival of *Pesah* (“Passover,” “The Feast of unleavened bread”; Lv. 23:5-8) and the early summer festival of *Shavuot* (“Pentecost”), also known in rabbinic parlance as*`Atzeret* (“the Closure festival”; Lv. 23:15-16).
The Teaching states [elsewhere]:
“When you *completely* remove *all* the Tithe
of your produce *in the third year*—
the year of the Tithe—then you shall give it to,
the Levite, the migrant, the fatherless, and the widow,
and they shall eat it within your gates” (Dt. 26:12)—
[perhaps *complete* removal occurs *after* the Feast?]
Or [you can reason as follows]:
“When you *completely* remove all the Tithe” (Dt. 26:12)—
is it possible that [the tithe must be removed]

footnotes:
²⁹² H:156-157; JN1:277-279.
²⁹³ In rabbinic parlance, the Feast (khag


###### Sifrei Devarim 109:2
[Sifrei Devarim 109:2](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:2)

יָכוֹל בַּחֲנֻכָּה? תַּלְמוּד לוֹמַר: ״קֵץ״, נֶאֱמַר כָּאן ״קֵץ״ וְנֶאֱמַר לְהַלָּן (דברים לא י) ״קֵץ״; מַה קֵץ הָאָמוּר לְהַלָּן – רֶגֶל, אַף קֵץ הָאָמוּר כָּאן – רֶגֶל.

**Trans. by Marty Jaffee, 2015:**
in time for Dedication²⁹⁴ [just before the winter]?
The Teaching states:
“At the *end*” (Dt. 14:28).
Here the term *end* is mentioned,
and elsewhere [“by the *end* of seven years . . . at the Feast of Huts” (Dt. 31:10)], the term *end* is mentioned.
Just as the *end* mentioned elsewhere (Dt. 31:10)
[refers to] the Pilgrimage Feast [of Huts].
so, too, the *end* mentioned here (Dt. 14:28)
[refers to] the Pilgrimage Feast [of Huts].

footnotes:
²⁹⁴ The Feast of Hanukkah commemorates the re-purification of the Temple and the establishment of the Hasmonean dynasty in the mid-second century BCE.


###### Sifrei Devarim 109:3
[Sifrei Devarim 109:3](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:3)

אוֹ מָה קֵץ הָאָמוּר לְהַלָּן חַג הַסֻּכּוֹת, אַף קֵץ הָאָמוּר כָּאן חַג הַסֻּכּוֹת? תַּלְמוּד לוֹמַר: ״כִּי תְכַלֶּה לַעְשֵׂר״, רֶגֶל שֶׁהַמַּעַשְׂרוֹת כָּלִים בּוֹ – הֱוֵי אוֹמֵר זֶה פֶּסַח! מִכָּן אָמְרוּ: עֶרֶב יוֹם טוֹב הָאַחֲרוֹן שֶׁל פֶּסַח שֶׁל רְבִיעִית וְשֶׁל שְׁבִיעִית הָיָה בִּעוּר, בָּרְבִיעִית מִפְּנֵי מַעְשַׂר עָנִי שֶׁבַּשְּׁלִישִׁית, בַּשְּׁבִיעִית מִפְּנֵי מַעְשַׂר עָנִי שֶׁבַּשִּׁשִּׁית.

**Trans. by Marty Jaffee, 2015:**
Or [you can reason as follows]:
[“At the *end* of seven years you shall declare a Release-year” (Dt. 15:1).]
Just as the term *end* mentioned elsewhere (Dt. 15:1)
[refers to] the [Pilgrimage] Feast of Huts,
so, too, the term *end* mentioned here (Dt. 14:28)
[refers to] the [Pilgrimage] Feast of Huts!
[Nevertheless,] the Teaching states [elsewhere]:
“When you *completely* remove all the tithe” (Dt. 26:12)—
[referring to] the Pilgrimage [Feast] at which
the tithing is completed.
And this, I would say, is [the spring Feast of] Passover!2. On this basis they taught:
**On the eve of the final**²⁹⁵ M. MS.5:6 reads, “first,” which Albeck (ad loc.), apparently relying upon F:169, n.11, corrects to conform to Sifre. **Feast Day of Passover—**
**in the fourth and seventh year—**
**the removal [of the Tithe] occurred**.²⁹⁶
[The Tithe] in the fourth year [was removed] on account of the Pauper’s-tithe of the third year [which had yet to be left for the poor];
[the Tithe] in the seventh year [was removed]
on account of the Second-tithe of the sixth year [which had yet to be consumed in Jerusalem].

footnotes:
²⁹⁵ Heb: ‘akharon.
²⁹⁶ =M. MS.5:6.


###### Sifrei Devarim 109:4
[Sifrei Devarim 109:4](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:4)

יָכוֹל אַף שָׁנָה שְׁבִיעִית תְּהֵא חַיֶּבֶת בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר (דברים כו יב): ״שְׁנַת הַמַּעֲשֵׂר״ – שָׁנָה שֶׁחַיֶּבֶת בְּמַעֲשֵׂר; יָצְתָה שָׁנָה שְׁבִיעִית, שֶׁאֵינָהּ חַיֶּבֶת בְּמַעֲשֵׂר.

**Trans. by Marty Jaffee, 2015:**
Is it possible to say that
even [abandoned produce] of the seventh year
should be held liable to tithing?
The Teaching states [that the *third* year is]:
“The year of the Tithe” (Dt. 26:12)—
[referring to] a year [the produce of] which is held liable to tithing.
This excludes [produce of] the seventh year [left in the fields],
which is not held liable to tithing.


###### Sifrei Devarim 109:5
[Sifrei Devarim 109:5](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:5)

יָכוֹל יְהוּ שְׁנֵי מַעַשְׂרוֹת נוֹהֲגִים בָּהּ? תַּלְמוּד לוֹמַר: ״שְׁנַת הַמַּעֲשֵׂר״ – מַעֲשֵׂר אֶחָד נוֹהֵג בָּהּ, וְאֵין שְׁנֵי מַעַשְׂרוֹת נוֹהֲגִים בָּהּ.

**Trans. by Marty Jaffee, 2015:**
Is it possible to say that
during [the third year]
they customarily remove two [separate] Tithes
[to compensate for the seventh year, when no Tithe is removed]?
The Teaching states:
“The year of the Tithe” (Dt. 26:12)—
during [the third year]
they customarily remove one Tithe [i.e., Pauper’s-tithe],
but they do not customarily remove two Tithes [Pauper’s-tithe and Second-tithe].


###### Sifrei Devarim 109:6
[Sifrei Devarim 109:6](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:6)

אֵין לִי אֶלָּא מַעְשַׂר עָנִי, שֶׁבּוֹ דִּבֵּר הַכָּתוּב. מִנַּיִן לְרַבּוֹת שְׁאָר מַעַשְׂרוֹת? תַּלְמוּד לוֹמַר: **מַעְשַׂר תְּבוּאָתְךָ**, רִבָּה.

**Trans. by Marty Jaffee, 2015:**
I infer only that the verse mandates
[the removal of] Pauper’s-tithe
[during the third year].
On what basis do we know
to include any other Tithes [remaining with the owner]?
The Teaching states:
“*All* the tithe of your produce” (Dt. 14:28)—
[interpret the verse] inclusively.


###### Sifrei Devarim 109:7
[Sifrei Devarim 109:7](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:7)

**תּוֹצִיא אֶת כָּל מַעְשַׂר תְּבוּאָתְךָ בַּשָּׁנָה הַהִוא**, מְלַמֵּד שֶׁמּוֹצִיאִים אוֹתוֹ מִמְּקוֹם טֻמְאָה לִמְקוֹם טָהֳרָה.

**Trans. by Marty Jaffee, 2015:**
3. “You shall bring out *all* the tithe of your produce *of that year*” (Dt. 14:28).
This teaches to bring out [the Tithe]
from an unclean place to a clean place.


###### Sifrei Devarim 109:8
[Sifrei Devarim 109:8](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:8)

יָכוֹל אַף שֶׁל שְׁאָר שָׁנִים יְהוּ מוֹצִיאִים אוֹתוֹ מִמְּקוֹם טֻמְאָה לִמְקוֹם טָהֳרָה? תַּלְמוּד לוֹמַר: **בַּשָּׁנָה הַהִוא**, שֶׁל שָׁנָה הַהִיא אַתָּה מוֹצִיא, וְאִי אַתָּה מוֹצִיא שֶׁל שְׁאָר שָׁנִים מִמְּקוֹם טֻמְאָה לִמְקוֹם טָהֳרָה; שֶׁל שָׁנָה הַהִיא אַתָּה מְבַעֵר, וְאִי אַתָּה מְבַעֵר יָרָק שֶׁיָּצָא מֵרֹאשׁ הַשָּׁנָה וְעַד הַפֶּסַח.

**Trans. by Marty Jaffee, 2015:**
Is it possible to say that
even [regarding the Tithe] of *other* years,
we must bring it out
from an unclean place to a clean place?
The Teaching states:
“Of *that* year” (Dt. 14:28)—
[thus, the Tithe] of *that* [third] year
you should bring out,
but you need not bring out [the Tithe] of other years
from an unclean place to a clean place.
“Of *that year*” (Dt. 14:28)—
you must remove [from your homes
any remnant of] *that year’s* Tithe,
but you needn’t remove [the Tithe of]
leafy greens that sprouted [during that year]
from the New Year until Passover.


###### Sifrei Devarim 109:9
[Sifrei Devarim 109:9](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:9)

**וְהִנַּחְתָּ בִּשְׁעָרֶיךָ**, אִם אֵין שָׁם עָנִי – הַנִּיחוֹ בָּאוֹצָר.

**Trans. by Marty Jaffee, 2015:**
“And leave it in *your gates*” (Dt. 14:28).
If there is no pauper in need,
leave it in storage [for later distribution].


###### Sifrei Devarim 109:10
[Sifrei Devarim 109:10](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:10)

אֵינִי יוֹדֵעַ מִי יִדָּחֶה מִפְּנֵי מַעְשַׂר עָנִי: אִם מַעֲשֵׂר רִאשׁוֹן אִם מַעֲשֵׂר שֵׁנִי? תַּלְמוּד לוֹמַר (דברים יד כט): ״וּבָא הַלֵּוִי כִּי אֵין לוֹ חֵלֶק וְנַחֲלָה״ – יָבֹא הַלֵּוִי וְיִטֹּל חֶלְקוֹ מִכָּל מָקוֹם, דִּבְרֵי רַבִּי יְהוּדָה.

**Trans. by Marty Jaffee, 2015:**
4. I have no idea which [Tithe] is cancelled
[during the third year] in favor of Pauper’s-tithe!
Is it First-tithe or Second-tithe?
The Teaching states:
“Then the *Levite* shall *come*, for he shares *no portion* or *inheritance* with you” (Dt. 14:29)—
let the *Levite come* and take *his portion* [of First-tithe],
from any batch [of untithed produce]:
words of R. Judah.


###### Sifrei Devarim 109:11
[Sifrei Devarim 109:11](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:11)

רַבִּי אֱלִיעֶזֶר בֶּן יַעֲקֹב אוֹמֵר: אֵינוֹ צָרִיךְ! הֲרֵי הוּא אוֹמֵר (במדבר יח כא): ״וְלִבְנֵי לֵוִי הִנֵּה נָתַתִּי כָּל מַעֲשֵׂר בְּיִשְׂרָאֵל לְנַחֲלָה״ – מָה נַחֲלָה אֵינָהּ זָזָה, אַף מַעֲשֵׂר רִאשׁוֹן אֵין זָז.

**Trans. by Marty Jaffee, 2015:**
R. Eliezer b. Jacob says:
we have no need of this [redundant] verse!
See what He says:
“And to the children of Levi—
indeed, I am giving you all the tithe of Israel as an *inheritance*” (Nu. 18:21).
**Just as an inheritance is not postponed,**
**so, too, [the Levite’s] First-tithe is not postponed!**²⁹⁷ 18:21.

footnotes:
²⁹⁷ //Sifre Nu. 119. Cf. SZ, qorakh.


###### Sifrei Devarim 109:12
[Sifrei Devarim 109:12](https://torahapp.org/share/book/Sifrei%20Devarim/r/109:12)

יָכוֹל אַף לֶקֶט שִׁכְחָה וּפֵאָה יְהוּ חַיָּבִים בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: ״וּבָא הַלֵּוִי כִּי אֵין לוֹ חֵלֶק וְנַחֲלָה עִמָּךְ וְהַגֵּר וְהַיָּתוֹם״, דְּבָרִים שֶׁאֵין לוֹ בָּהֶם חֵלֶק וְנַחֲלָה עִמָּךְ אַתָּה נוֹתֵן לוֹ, יָצְאוּ אֵלּוּ שֶׁיֵּשׁ לוֹ בָּהֶם חֵלֶק וְנַחֲלָה עִמָּךְ.

**Trans. by Marty Jaffee, 2015:**
5. Is it possible to say that
even Gleanings, Forgotten-sheaves, and Corner-offerings
are held liable to tithing?
The Teaching states:
“Then the Levite shall come, *for he shares no portion* or inheritance with you;
and the migrant, the fatherless, or the widow within your gates—
and they shall eat and be satisfied” (Dt. 14:29)—
those offerings in which [the Levite]
has no share or portion with you
you must give to him;
excluding offerings [other than First-tithe] in which
he does have a share and portion with you.