מִשֶּׁתָּבֹא הַשֶּׁמֶשׁ אֵין תּוֹרְמִין וּמְעַשְּׂרִין מִזֶּה עַל זֶה לְפִי שֶׁאֵין תּוֹרְמִין וּמְעַשְּׂרִין לֹא מִן הֶחָדָשׁ עַל הַיָּשָׁן וְלֹא מִן הַיָּשָׁן עַל הֶחָדָשׁ אִם הָיְתָה שְׁנִיָּה נִכְנֶסֶת לִשְׁלִישִׁית שְׁנִיָּה מַעֲשֵׂר רִאשׁוֹן וּמַעֲשֵׂר שֵׁנִי שְׁלִישִׁית מַעֲשֵׂר רִאשׁוֹן וּמַעְשַׂר עָנִי after sunset, so that they belong to the new year, one may not set aside teruma and tithe from the one to the other, as one may not set aside teruma and tithe from the new crop for the old nor from the old crop for the new. If it was the second year of the Sabbatical cycle going into the third year, the halakha is: From what he picked in the second year he must set aside first tithe, which he gives to a Levite, and second tithe, which he eats in Jerusalem; from what he picked in the third year, he must set aside first tithe and poor man’s tithe, which he gives to one who is needy.
מְנָא הָנֵי מִילֵּי אָמַר רַבִּי יְהוֹשֻׁעַ בֶּן לֵוִי כִּי תְכַלֶּה לַעְשֵׂר אֶת כׇּל מַעְשַׂר תְּבוּאָתְךָ בַּשָּׁנָה הַשְּׁלִישִׁית שְׁנַת הַמַּעֲשֵׂר שָׁנָה שֶׁאֵין בָּהּ אֶלָּא מַעֲשֵׂר אֶחָד הָא כֵּיצַד מַעֲשֵׂר רִאשׁוֹן וּמַעְשַׂר עָנִי וּמַעֲשֵׂר שֵׁנִי יִבְטַל From where are these matters derived that during the third year one must set aside poor man’s tithe and not second tithe? Rabbi Yehoshua ben Levi said: The verse states: “When you have made an end of tithing all the tithes of your produce in the third year, which is the year of the tithe” (Deuteronomy 26:12). This is referring to a year when there is only one of the two tithes that had been given in the previous years. How so? One sets aside first tithe and poor man’s tithe, which is explicitly mentioned in that section, and second tithe is nullified that year.
אוֹ אֵינוֹ אֶלָּא אַף מַעֲשֵׂר רִאשׁוֹן נָמֵי יִבְטַל תַּלְמוּד לוֹמַר וְאֶל הַלְוִיִּם תְּדַבֵּר וְאָמַרְתָּ אֲלֵיהֶם כִּי תִקְחוּ מֵאֶת בְּנֵי יִשְׂרָאֵל אֶת הַמַּעֲשֵׂר אֲשֶׁר נָתַתִּי לָכֶם מֵאִתָּם בְּנַחֲלַתְכֶם הִקִּישׁוֹ הַכָּתוּב לְנַחֲלָה מָה נַחֲלָה אֵין לָהּ הֶפְסֵק אַף מַעֲשֵׂר רִאשׁוֹן אֵין לוֹ הֶפְסֵק Or perhaps it is not like this, but in fact even first tithe is nullified during the third year and only one tithe is set aside, i.e., the poor man’s tithe. Therefore, the verse states: “Thus speak to the Levites, and say to them: When you take of the children of Israel the tithes which I have given you from them for your inheritance” (Numbers 18:26). The verse juxtaposes the first tithe that is given to the Levites to an inheritance of land: Just as with regard to an inheritance there is no interruption, as by Torah law a landed inheritance cannot be sold in perpetuity, but rather it passes from one generation to the next without interruption, so too, with regard to the first tithe that is given to the Levites there is no interruption, but rather it is taken every year.
תַּנְיָא אִידַּךְ כִּי תְכַלֶּה לַעְשֵׂר וְגוֹ׳ שָׁנָה שֶׁאֵין בָּהּ אֶלָּא מַעֲשֵׂר אֶחָד הָא כֵּיצַד מַעֲשֵׂר רִאשׁוֹן וּמַעְשַׂר עָנִי וּמַעֲשֵׂר שֵׁנִי יִבְטַל יָכוֹל אַף מַעֲשֵׂר רִאשׁוֹן נָמֵי יִבְטַל תַּלְמוּד לוֹמַר וּבָא הַלֵּוִי כׇּל זְמַן שֶׁבָּא תֵּן לוֹ דִּבְרֵי רַבִּי יְהוּדָה The same halakha is taught in another baraita: The verse states: “When you have made an end of tithing all the tithes of your produce in the third year, which is the year of the tithe.” This is referring to the year when there is only one of the two tithes that had been given in the previous years. How so? One sets aside first tithe and poor man’s tithe, and second tithe is canceled. One might have thought that even first tithe is canceled during the third year. Therefore, the verse states: “And the Levite, because he has no part or inheritance with you, and the stranger, and the fatherless, and the widow, who are within your gates, shall come, and shall eat and be satisfied” (Deuteronomy 14:29). Whenever the Levite comes, give him; every year you must give the Levite his tithe. This is the statement of Rabbi Yehuda.
רַבִּי אֱלִיעֶזֶר בֶּן יַעֲקֹב אוֹמֵר אֵינוֹ צָרִיךְ הֲרֵי הוּא אוֹמֵר וְאֶל הַלְוִיִּם תְּדַבֵּר וְאָמַרְתָּ אֲלֵיהֶם כִּי תִקְחוּ מֵאֶת בְּנֵי יִשְׂרָאֵל אֶת הַמַּעֲשֵׂר אֲשֶׁר נָתַתִּי לָכֶם מֵאִתָּם בְּנַחֲלַתְכֶם הִקִּישׁוֹ הַכָּתוּב לְנַחֲלָה מָה נַחֲלָה אֵין לָהּ הֶפְסֵק אַף מַעֲשֵׂר רִאשׁוֹן אֵין לוֹ הֶפְסֵק: Rabbi Eliezer ben Ya’akov says: One need not learn this from here but from another source, as it says: “Thus speak to the Levites, and say to them: When you take of the children of Israel the tithes which I have given you from them for your inheritance.” The verse juxtaposes the first tithe to an inheritance of land: Just as with regard to a landed inheritance there is no interruption, so too, with regard to first tithe there is no interruption.
וְלַנְּדָרִים וְכוּ׳ תָּנוּ רַבָּנַן הַמּוּדָּר הֲנָאָה מֵחֲבֵירוֹ לְשָׁנָה מוֹנֶה שְׁנֵים עָשָׂר חוֹדֶשׁ מִיּוֹם לְיוֹם וְאִם אָמַר לְשָׁנָה זוֹ אֲפִילּוּ לֹא עָמַד אֶלָּא בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל כֵּיוָן שֶׁהִגִּיעַ יוֹם אֶחָד בְּתִשְׁרִי עָלְתָה לוֹ שָׁנָה § It was taught in the baraita cited above: And the first of Tishrei is the new year for vows. The Sages taught in a baraita: One who is prohibited by a vow from deriving benefit from another for a year counts twelve months from day to day, from the day that the vow was taken. This applies whether one took a vow not to derive any benefit from another for a year, or he was the subject of someone else’s vow prohibiting him from deriving any benefit from that individual’s property for a year. But if, when he took the vow, he said: For this year, then even if he took the vow only on the twenty-ninth of Elul, once the first day of Tishrei, the following month, has arrived, it is counted as a year, and he is permitted to derive benefit from the other.
אֲפִילּוּ לְמַאן דְּאָמַר יוֹם אֶחָד בַּשָּׁנָה אֵינוֹ חָשׁוּב שָׁנָה לְצַעוֹרֵיהּ נַפְשֵׁיהּ קַבֵּיל עֲלֵיהּ וְהָא אִצְטַעַר לֵיהּ The Gemara comments: This is true even according to the one who said that one day in a year is not considered a year, since in the case of a vow the person accepted upon himself to suffer affliction, and he has already achieved his goal and suffered affliction, and so he has fulfilled his vow.
וְאֵימָא נִיסָן בִּנְדָרִים הַלֵּךְ אַחַר לְשׁוֹן בְּנֵי אָדָם The Gemara asks: But say that a year with regard to vows ends in Nisan. The Gemara answers: The halakha is that with regard to vows, follow the ordinary language of people. The meaning of a vow is understood in accordance with the way that the words are used in common speech, and when people speak of a year, they ordinarily count it from the beginning of Tishrei.
תְּנַן הָתָם הַתִּלְתָּן מִשֶּׁתִּצְמַח הַתְּבוּאָה וְהַזֵּיתִים מִשֶּׁיָּבִיאוּ שְׁלִישׁ We learned in a mishna there (Ma’asrot 1:3): From when is produce obligated in tithes? Fenugreek is obligated from the time when it sprouts. Grain and olives are obligated from the time when they have reached one-third of their growth.
מַאי מִשֶּׁתִּצְמַח מִשֶּׁתִּצְמַח לִזְרָעִים The Gemara asks: What is the meaning of the phrase: From the time when it sprouts? Fenugreek begins to sprout almost immediately after it is planted. The Gemara answers: It means from the time when it sprouts for seed, i.e., from the time that its seeds are sufficiently developed to sprout into another crop.
הַתְּבוּאָה וְהַזֵּיתִים מִשֶּׁיָּבִיאוּ שְׁלִישׁ מְנָא הָנֵי מִילֵּי אָמַר רַב אַסִּי אָמַר רַבִּי יוֹחָנָן וּמָטוּ בָּהּ מִשְּׁמֵיהּ דְּרַבִּי יוֹסֵי הַגְּלִילִי אָמַר קְרָא מִקֵּץ שֶׁבַע שָׁנִים בְּמוֹעֵד שְׁנַת הַשְּׁמִטָּה בְּחַג הַסּוּכּוֹת שְׁנַת הַשְּׁמִטָּה מַאי עֲבִידְתֵּיהּ בְּחַג הַסּוּכּוֹת שְׁמִינִית הִיא It was taught in the mishna: Grain and olives are obligated in tithes from the time when they have reached one-third of their growth. The Gemara asks: From where are these matters derived, that the years of produce follow the first third of their growth? Rav Asi said that Rabbi Yoḥanan said, and some determined that this statement was said in the name of Rabbi Yosei HaGelili: The verse states: “At the end of every seven years, in the time of the year of release, in the festival of Sukkot” (Deuteronomy 31:10). What is the purpose of the Sabbatical Year being mentioned with the festival of Sukkot? The festival of Sukkot is already the eighth year.
אֶלָּא לוֹמַר לָךְ כׇּל תְּבוּאָה שֶׁהֵבִיאָה שְׁלִישׁ בַּשְּׁבִיעִית לִפְנֵי רֹאשׁ הַשָּׁנָה אַתָּה נוֹהֵג בּוֹ מִנְהַג שְׁבִיעִית בַּשְּׁמִינִית Rather, it comes to tell you that the halakhot of the Sabbatical Year continue to apply on Sukkot of the following year, as you must treat all produce that reached one-third of its growth in the Sabbatical Year before Rosh HaShana with the sanctity of the Sabbatical Year, even if it fully grows and is able to be used only in the eighth year.
אֲמַר לֵיהּ רַבִּי זֵירָא לְרַב אַסִּי Rabbi Zeira said to Rav Asi: