Pisqa’ 109²⁹²

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

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.

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 final²⁹⁵ 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.

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.

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].

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.

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.

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.

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

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.

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.

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.