## Sifrei Devarim Paragraph 302

###### Sifrei Devarim 302:1
[Sifrei Devarim 302:1](https://torahapp.org/share/book/Sifrei%20Devarim/r/302:1)

(דברים כו יב) **כִּי תְכַלֶּה לַעְשֵׂר**, יָכוֹל בַּחֲנֻכָּה? הֲרֵי אַתָּה דָּן: נֶאֱמַר כָּאן קֵץ וְנֶאֱמַר לְהַלָּן (דברים לא ז) קֵץ, מַה קֵץ הָאָמוּר לְהַלָּן רֶגֶל, אַף קֵץ הָאָמוּר כָּאן רֶגֶל. אִי מַה 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 הַבִּעוּר. **בַּשָּׁנָה הַשְּׁלִישִׁית**, יָכוֹל אַף שְׁנַת שָׁבוּעַ תְּהֵא חַיֶּבֶת בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: **בַּשָּׁנָה הַשְּׁלִישִׁת שְׁנַת הַמַּעֲשֵׂר**, שָׁנָה שֶׁחַיֶּבֶת בְּמַעֲשֵׂר, יָצָאת שְׁנַת שָׁבוּעַ שֶׁאֵינָהּ חַיֶּבֶת בְּמַעֲשֵׂר. יָכוֹל יְהוּ שְׁנֵי מַעַשְׂרוֹת נוֹהֲגִים בָּהּ? תַּלְמוּד לוֹמַר: **שְׁנַת הַמַּעֲשֵׂר**, מַעֲשֵׂר אֶחָד נוֹהֵג בָּהּ וְאֵין שְׁנֵי מַעַשְׂרוֹת נוֹהֲגִים בָּהּ. אֵין לִי אֶלָּא מַעְשַׂר עָנִי שֶׁבּוֹ דִּבֶּר הַכָּתוּב, מִנַּיִן לְרַבּוֹת שְׁאָר מַעַשְׂרוֹת? תַּלְמוּד לוֹמַר: **מַעְשַׂר תְּבוּאָתְךָ**, רִבָּה.

**Trans. by Marty Jaffee, 2015:**
**Pisqa’ 302**⁵⁰
1. “When you have *ended*⁵¹; root: *ch-l-h, “*to make an end of.” the tithing” (Dt. 26:12).
Is it possible to say that
this coincides with the [winter] Feast of Dedication?
You can reason [to the contrary] as follows—
a synonym for *end*⁵²; normally used in its nominal form to mean “the last of,” “ending.” is mentioned here (Dt. 26:12),
and *end* is mentioned [explicitly] elsewhere (Dt. 31:10).
Just as *end,* stated elsewhere (Dt. 31:10),
refers to a Pilgrimage-Festival,⁵³
so, too, should the synonym for *end*, stated here (Dt. 26:12)
also refer to a Pilgrimage-Festival
[yet the Feast of Dedication is *not* a Pilgrimage!]
Or, [for a different argument]:
just as the term for *the end,*⁵⁴ “from/at the end of.” stated elsewhere (Dt. 31:10),
refers to the Feast of Huts,
so, too, shouldn’t the term for *the end*⁵⁵, the synonym of *techaleh* used at Dt. 26:12. stated here (Dt. 26:12)
also refer to the Feast of Huts?
The Teaching states:
“When you have *ended* the tithing” (Dt. 26:12)—
this refers to the Pilgrimage that
ends the tithing season—
and I would say, this is Passover!
On this basis they taught:
**The removal of the [previous year’s] Tithe—**
**during the fourth and seventh years**
**of the Sabbatical Cycle—**
**fell on the eve of the last**⁵⁶ **Feast Day of Passover**.⁵⁷
2. “In the *third* year” (Dt. 26:12).
Is it possible to say that
even the Seventh Year of the Sabbatical Cycle
[in which all produce is declared ownerless]
should be under obligation for the Tithe?
The Teaching states:
“In the third year, the *year of the Tithe*” (Dt. 26:12)—
that is, the Tithe must be offered
for the *year in which it is due*.
You thus exclude the Seventh Year,
which is not under obligation for the Tithe
[for it is ownerless].
Is it possible to say that
[to compensate for the lack of a Tithe in the Seventh Year]
two separate Tithes should be offered
[in the third year of the Sabbatical Cycle]?
The Teaching states:
“The year of *the* Tithe” (Dt. 26:12)—
that is, *one* Tithe is offered that year,
but two tithes are *not* offered that year.
I might infer only that
Scripture mandates the Pauper’s-tithe for *that* year.
On what basis do I include other Tithes
[such as the Threshing-floor-offering or the First-tithe]?
The Teaching states:
“*All* the Tithe of your yield” (Dt. 26:12)—
this inclusive language
[mandates removal of all offerings designated by the Torah].

footnotes:
⁵⁰ H:291-292;JN2:280-281.
⁵¹ Heb: techaleh
⁵² Heb: qeitz
⁵³ I.e., The autumnal Feast of Huts.
⁵⁴ Heb: miqeitz;
⁵⁵ That is, miqeitz
⁵⁶ Albeck’s edition of the Mishnah corrects the text according to Sifre: “last.”
⁵⁷ =M.MS.5:6.