ואמרת לפני ה' אלהיך. הִתְוַדֵּה שֶׁנָּתַתָּ מַעַשְׁרוֹתֶיךָ: ואמרת לפני ה' אלהיך THEN THOU SHALT SAY BEFORE THE LORD THY GOD — Make the declaration (lit., confess) that you have given your tithes (Sifrei Devarim 303:5).
בערתי הקדש מן הבית. זֶה מַעֲשֵׂר שֵׁנִי וְנֶטַע רְבָעִי (ספרי; מע"ש ה"י) וְלִמֶּדְךָ שֶׁאִם שִׁהָה מַעַשְׂרוֹתָיו שֶׁל שְׁתֵּי שָׁנִים וְלֹא הֶעֱלָם לִירוּשָׁלַיִם שֶׁצָּרִיךְ לְהַעֲלוֹתָם עַכְשָׁו: בערתי הקדש מן הבית I HAVE REMOVED THE HALLOWED THINGS FROM THE HOUSE — this refers to the “Second Tithe” which is termed קדש (cf. Leviticus 27:30 and Rashi thereon) and the “fruit of the vineyard in the fourth year of its growth” (נטע רבעי which is also termed קדש; cf. Leviticus 19:24) (Sifrei Devarim 303:6; Mishnah Maaser Sheni 5:10). Scripture teaches you that if he has delayed his “Second Tithes” of the first two years of the Shemitta period and has not taken them up to Jerusalem he must bring them up now (Mishnah Maaser Sheni 5:10).
וגם נתתיו ללוי. מַעֲשֵׂר רִאשׁוֹן: וגם. לְרַבּוֹת תְּרוּמָה וּבִכּוּרִים: וגם נתתיו ללוי AND I HAVE ALSO GIVEN THEM TO THE LEVITE — this refers to the “First Tithe”. וגם AND ALSO — the redundant word וגם serves also to include “Terumah” and the first-fruits that one has failed to give to the priests (Sifrei Devarim 303:7; Mishnah Maaser Sheni 5:10).
ולגר ליתום ולאלמנה. זֶה מַעְשַׂר עָנִי (שם): ולגר ליתום ולאלמנה AND [I ALSO HAVE GIVEN] … UNTO THE STRANGER, THE FATHERLESS, AND THE WIDOW — this refers to the “Tithe of the Poor” (Sifrei Devarim 303:8).
ככל מצותך. נְתַתִּים כְּסִדְרָם, לֹא הִקְדַּמְתִּי תְרוּמָה לְבִכּוּרִים וְלֹא מַעֲשֵׂר לִתְרוּמָה וְלֹא שֵׁנִי לָרִאשׁוֹן, שֶׁהַתְּרוּמָה קְרוּיָה רֵאשִׁית, שֶׁהִיא רִאשׁוֹנָה מִשֶּׁנַעֲשָׂה דָגָן, וּכְתִיב (שמות כ"ב) "מְלֵאָתְךָ וְדִמְעֲךָ לֹא תְאַחֵר" — לֹא תְשַׁנֶּה אֶת הַסֵּדֶר (ספרי): ככל מצותך ACCORDING TO ALL THY COMMANDMENTS — i.e. I have given them (all the sacred gifts mentioned) in the sequence prescribed for them: I have not set aside the heave-offering before the first-fruits, nor the tithe before the heave-offering, nor the “second” tithe before the “first”. This would indeed have meant altering the sequence, for the heave-offering is (after the first-fruits which are naturally the first of all sacred gifts) termed ראשית “firstling״ (in its relation to the tithes) because it is the first gift due after it (the crop) has become (bears the name of) corn (i.e. after it has been winnowed), and it states, (Exodus 22:28) “Thou shalt not delay to offer from thy fulness and thy liquids”, which means (see Rashi on that verse and Note thereon): Thou shalt not alter the prescribed order (cf. Sifrei Devarim 303:11; Mishnah Maaser Sheni 5:11).
לא עברתי ממצותיך. לֹא הִפְרַשְׁתִּי מִמִּין עַל שֶׁאֵינוֹ מִינוֹ וּמִן הֶחָדָשׁ עַל הַיָּשָׁן (שם): לא עברתי ממצותיך I HAVE NOT TRANSGRESSED THY COMMANDMENTS — i.e. I have not set apart as a sacred gift grain from one species as a substitute for what was due from another species, nor have I separated grain from the new crop as a substitute for what was due from the old one (Sifrei Devarim 303:13; cf. Mishnah Maaser Sheni 5:11).
ולא שכחתי. מִלְּבָרֶכְךָ עַל הַפְרָשַׁת מַעַשְׂרוֹת (ברכות מ'): ולא שכחתי NOR HAVE I FORGOTTEN — i.e. forgotten to bless you on the occasion of setting the tithes apart (Sifrei Devarim 303:14; Mishnah Maaser Sheni 5:11; cf. Berachot 40b).