דָּבָר אַחֵר, עַשֵּׂר תְּעַשֵּׂר, זֶה שֶׁאָמַר הַכָּתוּב: וְהָאָרֶץ חָנְפָה תַּחַת יוֹשְׁבֶיהָ כִּי עָבְרוּ תּוֹרוֹת חָלְפוּ חֹק וְגוֹ' (ישעיה כד, ה). אָמַר רַבִּי יִצְחָק, אַתְּ כְּבָר מְחַנֵּף לָהּ וְהִיא מְחַנֵּפָה לְךָ. מַרְאָה לְךָ קָמָה וְאֵינָהּ מַרְאָה לְךָ גָּדִישׁ, מַרְאָה לְךָ גָּדִישׁ וְאֵינָהּ מַרְאָה לְךָ קָמָה, מַרְאָה לְךָ קָמָה וְאֵינָהּ מַרְאָה לְךָ גֹּרֶן, מַרְאָה לְךָ גֹּרֶן וְאֵינָהּ מַרְאָה לְךָ עֲרֵמָה. לָמָּה, כִּי עָבְרוּ תּוֹרוֹת, שֶׁעָבְרוּ עַל שְׁתֵּי תּוֹרוֹת, תּוֹרָה שֶׁבִּכְתָב וְתוֹרָה שֶׁבְּעַל פֶּה. חָלְפוּ חֹק, מַעַשְּׂרוֹת. הֵפֵרוּ בְּרִית עוֹלָם (שם), בְּרִית אָבוֹת. לְפִיכָךְ מֹשֶׁה מַזְהִיר אֶת יִשְׂרָאֵל, עַשֵּׂר תְּעַשֵּׂר. נְצֹר בְּנִי מִצְוַת אָבִיךָ וְגוֹ' (משלי ו, כ). אָמַר רַב הוּנָא, אָבוֹת הָרִאשׁוֹנִים הִפְרִישׁוּ תְּרוּמוֹת וּמַעְשְּׂרוֹת. אַבְרָהָם הִפְרִישׁ תְּרוּמָה גְּדוֹלָה, שֶׁנֶּאֱמַר: הֲרִמֹתִי יָד אֶל ה' וְגוֹ' (בראשית יד, כב). וְאֵין הֲרָמָה אֶלָּא תְּרוּמָה, כְּמָה דְּאַתְּ אֲמַר: וַהֲרֵמֹתֶם מִמֶּנּוּ תְּרוּמַת ה' (במדבר יח, כו). יִצְחָק הִפְרִישׁ מַעֲשֵׂר שֵׁנִי, שֶׁנֶּאֱמַר: וַיִּזְרַע יִצְחָק וְגוֹ' (בראשית כו, יב). אָמַר רַבִּי אֵיבָא בַּר כַּהֲנָא, וַהֲלֹא אֵין הַבְּרָכָה מְצוּיָה לֹא עַל הַמָּדוּד, וְלֹא עַל הַשָּׁקוּל, וְלֹא עַל הַמָּנוּי. וְלָמָּה מוֹדְדִין. בִּשְׁבִיל לְעַשְּׂרוֹ, הָדָא הוּא דִּכְתִיב: וַיְבָרְכֵהוּ ה' (שם). יַעֲקֹב הִפְרִישׁ מַעֲשֵׂר רִאשׁוֹן, שֶׁנֶּאֱמַר: וְכָל אֲשֶׁר תִּתֵּן לִי וְגוֹ' (שם כח, כב). כּוּתִי אֶחָד בָּא וְשָׁאַל אֶת רַבִּי מֵאִיר, אָמַר לֵיהּ: לֵית אַתּוּן אָמְרִין, דַּהֲדֵין יַעֲקֹב אֲבוּכוֹן קְשׁוֹט הוּא. אָמַר לוֹ: אִין, דִּכְתִיב: תִּתֵּן אֱמֶת לְיַעֲקֹב חֶסֶד לְאַבְרָהָם (מיכה ז, כ). אָמַר לֵיהּ: הִפְרִישׁ שִׁבְטוֹ שֶׁל לֵוִי אֶחָד מֵעֲשָׂרָה שְׁבָטִים, לֹא הָיָה לְהַפְרִישׁ לוֹ עוֹד שְׁנַיִם. אָמַר לוֹ רַבִּי מֵאִיר, אַתְּ אָמַרְתְּ דְּאִינוּן תְּרֵי עָשָׂר, וְאַנָּא אָמַר דְּאִינוּן אַרְבַּע עֶשְׂרֵה, דִּכְתִיב: אֶפְרַיִם וּמְנַשֶּׁה כִּרְאוּבֵן וְשִׁמְעוֹן יִהְיוּ לִי (בראשית מח, ה). אָמַר לוֹ: וְהָא אַתְּ מְסַיֵּעַ לִי, הוֹסַפְתָּ קֶמַח הוֹסֵיף מַיִם. אָמַר לוֹ: אֵין אַתְּ מוֹדֶה לִי דְּאִינוּן אַרְבַּע אִמָּהוֹת שֶׁהָיוּ לָהֶם אַרְבָּעָה בְּכוֹרוֹת, וְאֵין הַבְּכוֹר מִתְעַשֵּׁר. לָמָּה, שֶׁהוּא קֹדֶשׁ, וְאֵין קֹדֶשׁ מוֹצִיא קֹדֶשׁ. אָמַר לֵהּ, טוֹבֵיִ אֻמָּתְךָ דְּאַתְּ בְּגַוַּהּ. לְכָךְ כְּתִיב: וְאַל תִּטּשׁ תּוֹרַת אִמֶּךָ (משלי א, ח), אֻמָּתְךָ. הוּא שֶׁדָּוִד אוֹמֵר, לַעֲשׂוֹת רְצוֹנְךָ אֱלֹהַי חָפַצְתִּי וְגוֹ' (תהלים מ, ט). אָמַר רַבִּי אַחָא בַּר עוּלָא, וְכִי יֵשׁ תּוֹרָה בְּתוֹךְ הַמֵּעַיִם. לֹא כָּךְ כְּתִיב: וְעַל לִבָּם אֶכְתְּבֶנָּה (ירמיה לא, לב), אֶלָּא אָמַר דָּוִד, יָבֹא עָלַי אִם יֵרֵד דָּבָר לְתוֹךְ מֵעַי, אֶלָּא כְּשֶׁהוּא מְעֻשָּׂר, הָדָא הוּא דִּכְתִיב: וְעַל אוֹצְרוֹת הַמֶּלֶךְ עַזְמָוֶת בֶּן עֲדִיאֵל, וְעַל הָאוֹצָרוֹת בַּשָּׂדֶה בֶּעָרִים וּבַכְּפָרִים וּבַמִּגְדָּלוֹת יְהוֹנָתָן בֶּן עֻזִּיָּהוּ (דה״א כז, כה). לְפִיכָךְ מֹשֶׁה מַזְהִיר אֶת יִשְׂרָאֵל, עַשֵּׂר תְּעַשֵּׂר. Another explanation (of Deut. 14:22), “You shall tithe, tithe.” This is related to the verse (in Is. 24:5), “And the earth was distorted under its inhabitants, because they transgressed Torahs;17Torot. Such a literal translation is required by the midrash. In the biblical context the word denotes something more general, such as teachings. they violated a statute; [they broke an eternal covenant].” R. Isaac said, “You have already been false to it, and [so] it is distorted for you. It [may] show you standing grain, but it does not show you a shock of sheaves. It [may] show you [a shock of sheaves, but it does not show you a threshing floor]. It [may] show you a threshing floor, but it does not show you a winnowed heap. Why [not]? (Ibid.:) ‘Because they transgressed Torahs; they violated statutes,’ in that they did transgress two Torahs, the written Torah and the oral Torah; (ibid.) ‘they violated a statute,’ the statute of tithes; (ibid.) ‘they broke an eternal covenant,’ an ancestral covenant.” For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.” (Prov. 6:20:) “My child, keep your father's commandments, [and do not forsake the Torah of your mother].” R. Huna said, “Our earliest ancestors separated out terumot and tithes.” Abraham separated out the great terumah, as stated (in Gen. 14:22), “[Then Abram said unto the king of Sodom,] ‘I have lifted up my hand unto the Lord, God most high.’” A lifting up is nothing but a terumah (rt.: rwm), as you say (in Numb. 18:26), “[Now you shall speak unto the Levites and say unto them, ‘When you receive tithes from the Children of Israel, the tithe that I have given you as your portion,] you shall lift (rt.: rwm) out of it a terumah of the Lord, [a tithe from the tithe].’” Isaac separated out the second tithe, as stated (in Gen. 26:12), “So Isaac sowed on that land and reaped in that year a hundredfold, [for the Lord had blessed him]”; R. Eiba bar Kahana said, “Is it not true that a blessing does not rest on what is measured, on what is weighed, or on what is counted? So why did he measure them? In order to tithe them. This is what is written (ibid.), ‘for the Lord had blessed him.’”18See Deut. 14:24, which mentions a blessing in the context of the second tithe; therefore, perhaps the blessing of Gen. 26:12 would have been the result of Isaac’s second tithe. Jacob separated out the first tithe, as stated (in Gen. 28:22), “and of all that You give me, I will surely set aside a tithe for You.” A certain Cuthean (i.e., a Samaritan) came and questioned R. Meir. He said to him, “Do you not say that indeed your ancestor Jacob is truthful?” He said [back] to him, “Yes, as it is written (in Micah 7:20), ‘You give truthfulness to Jacob.’” [The Cuthean] said to him, “He separated out the tribe of Levi [as a tithe] for the tribes, [i.e.,] one out of ten. Should he not have separated out [a tithe] from two more [tribes]?” R. Meir said to him, “You have said that there were twelve, but I say that there were fourteen, as stated (in Gen. 48:5), ‘Ephraim and Manasseh shall be mine like Reuben and Simeon.’” He said to him, “So here you are supporting me. You have added flour. Have you added water?” He said to him, “Do you not admit that there are four matriarchs that had four first-borns? Take away from [the fourteen] the four firstborn (of Jacob's four wives), since the firstborn is not tithed. Why? Because he is holy, and something holy does not redeem for use something [else that is] holy.” He said to him, ‘It is good for your people that you are among them.” Hence it is written (Prov. 6:20), “and do not forsake the Torah of your mother (immekha),” [i.e.,] your people (ummatekha). That is what David said (in Ps. 40:9), “To carry out Your will, my God, is my desire, [for Your Torah is within my belly].” R. Aha bar Ulla said, “Is there Torah within the belly? And is it not so written (in Jer. 31:33), ‘and upon their heart (not their belly) I will write it?’ It is simply that David said, ‘May [a curse] come upon me, if something goes down into my belly, except when it is tithed.’ This is what is written (in I Chron. 27:25), ‘And over the treasuries of the king was Azmaveth ben Adiel; and over the treasuries in the country in the cities, in the villages, and in the towers was Jonathan ben Uzziah.’”19In other words, David was concerned enough about tithes to appoint overseers. For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.”