(א) כְּלָל אָמְרוּ בַּמַּעַשְׂרוֹת, כָּל שֶׁהוּא אֹכֶל, וְנִשְׁמָר, וְגִדּוּלָיו מִן הָאָרֶץ, חַיָּב בַּמַּעַשְׂרוֹת. וְעוֹד כְּלָל אַחֵר אָמְרוּ, כָּל שֶׁתְּחִלָּתוֹ אֹכֶל וְסוֹפוֹ אֹכֶל, אַף עַל פִּי שֶׁהוּא שׁוֹמְרוֹ לְהוֹסִיף אֹכֶל, חַיָּב קָטָן וְגָדוֹל. וְכָל שֶׁאֵין תְּחִלָּתוֹ אֹכֶל אֲבָל סוֹפוֹ אֹכֶל, אֵינוֹ חַיָּב עַד שֶׁיֵּעָשֶׂה אֹכֶל:
(1) They said a general principle concerning tithes: whatever is food, and is looked after, and grows from the land, is liable for tithes. And they have further stated another general principle [concerning tithes]: whatever is considered food both at the beginning and at the conclusion [of its growth] even though he holds on to it in order to increase the quantity of food, is liable [to tithe] whether [it is harvested] in its earlier or later stages. But whatever is not considered food in the earlier stages [of its growth] but only in its later stages, is not liable [to tithe] until it can be considered food.
(יד) וַיִּשְׁמַ֣ע אַבְרָ֔ם כִּ֥י נִשְׁבָּ֖ה אָחִ֑יו וַיָּ֨רֶק אֶת־חֲנִיכָ֜יו יְלִידֵ֣י בֵית֗וֹ שְׁמֹנָ֤ה עָשָׂר֙ וּשְׁלֹ֣שׁ מֵא֔וֹת וַיִּרְדֹּ֖ף עַד־דָּֽן׃ (טו) וַיֵּחָלֵ֨ק עֲלֵיהֶ֧ם ׀ לַ֛יְלָה ה֥וּא וַעֲבָדָ֖יו וַיַּכֵּ֑ם וַֽיִּרְדְּפֵם֙ עַד־חוֹבָ֔ה אֲשֶׁ֥ר מִשְּׂמֹ֖אל לְדַמָּֽשֶׂק׃ (טז) וַיָּ֕שֶׁב אֵ֖ת כָּל־הָרְכֻ֑שׁ וְגַם֩ אֶת־ל֨וֹט אָחִ֤יו וּרְכֻשׁוֹ֙ הֵשִׁ֔יב וְגַ֥ם אֶת־הַנָּשִׁ֖ים וְאֶת־הָעָֽם׃ (יז) וַיֵּצֵ֣א מֶֽלֶךְ־סְדֹם֮ לִקְרָאתוֹ֒ אַחֲרֵ֣י שׁוּב֗וֹ מֵֽהַכּוֹת֙ אֶת־כְּדָרלָעֹ֔מֶר וְאֶת־הַמְּלָכִ֖ים אֲשֶׁ֣ר אִתּ֑וֹ אֶל־עֵ֣מֶק שָׁוֵ֔ה ה֖וּא עֵ֥מֶק הַמֶּֽלֶךְ׃ (יח) וּמַלְכִּי־צֶ֙דֶק֙ מֶ֣לֶךְ שָׁלֵ֔ם הוֹצִ֖יא לֶ֣חֶם וָיָ֑יִן וְה֥וּא כֹהֵ֖ן לְאֵ֥ל עֶלְיֽוֹן׃ (יט) וַֽיְבָרְכֵ֖הוּ וַיֹּאמַ֑ר בָּר֤וּךְ אַבְרָם֙ לְאֵ֣ל עֶלְי֔וֹן קֹנֵ֖ה שָׁמַ֥יִם וָאָֽרֶץ׃ (כ) וּבָרוּךְ֙ אֵ֣ל עֶלְי֔וֹן אֲשֶׁר־מִגֵּ֥ן צָרֶ֖יךָ בְּיָדֶ֑ךָ וַיִּתֶּן־ל֥וֹ מַעֲשֵׂ֖ר מִכֹּֽל׃ (כא) וַיֹּ֥אמֶר מֶֽלֶךְ־סְדֹ֖ם אֶל־אַבְרָ֑ם תֶּן־לִ֣י הַנֶּ֔פֶשׁ וְהָרְכֻ֖שׁ קַֽח־לָֽךְ׃ (כב) וַיֹּ֥אמֶר אַבְרָ֖ם אֶל־מֶ֣לֶךְ סְדֹ֑ם הֲרִימֹ֨תִי יָדִ֤י אֶל־ה' אֵ֣ל עֶלְי֔וֹן קֹנֵ֖ה שָׁמַ֥יִם וָאָֽרֶץ׃ (כג) אִם־מִחוּט֙ וְעַ֣ד שְׂרֽוֹךְ־נַ֔עַל וְאִם־אֶקַּ֖ח מִכָּל־אֲשֶׁר־לָ֑ךְ וְלֹ֣א תֹאמַ֔ר אֲנִ֖י הֶעֱשַׁ֥רְתִּי אֶת־אַבְרָֽם׃
(14) When Avram heard that his kinsman had been taken captive, he mustered his retainers, born into his household, numbering three hundred and eighteen, and went in pursuit as far as Dan. (15) At night, he and his servants deployed against them and defeated them; and he pursued them as far as Hovah, which is north of Damascus. (16) He brought back all the possessions; he also brought back his kinsman Lot and his possessions, and the women and the rest of the people. (17) When he returned from defeating Chedorlaomer and the kings with him, the king of Sodom came out to meet him in the Valley of Shaveh, which is the Valley of the King. (18) And King Melchizedek of Salem brought out bread and wine; he was a priest of God Most High. (19) He blessed him, saying, “Blessed be Avram of God Most High, Creator of heaven and earth. (20) And blessed be God Most High, Who has delivered your foes into your hand.” And [Avram] gave him a tenth of everything. (21) Then the king of Sodom said to Avram, “Give me the persons, and take the possessions for yourself.” (22) But Avram said to the king of Sodom, “I swear to the Eternal, God Most High, Creator of heaven and earth: (23) I will not take so much as a thread or a sandal strap of what is yours; you shall not say, ‘It is I who made Avram rich.’
(כ) וַיִּדַּ֥ר יַעֲקֹ֖ב נֶ֣דֶר לֵאמֹ֑ר אִם־יִהְיֶ֨ה אֱלֹקִ֜ים עִמָּדִ֗י וּשְׁמָרַ֙נִי֙ בַּדֶּ֤רֶךְ הַזֶּה֙ אֲשֶׁ֣ר אָנֹכִ֣י הוֹלֵ֔ךְ וְנָֽתַן־לִ֥י לֶ֛חֶם לֶאֱכֹ֖ל וּבֶ֥גֶד לִלְבֹּֽשׁ׃ (כא) וְשַׁבְתִּ֥י בְשָׁל֖וֹם אֶל־בֵּ֣ית אָבִ֑י וְהָיָ֧ה ה' לִ֖י לֵאלֹקִֽים׃ (כב) וְהָאֶ֣בֶן הַזֹּ֗את אֲשֶׁר־שַׂ֙מְתִּי֙ מַצֵּבָ֔ה יִהְיֶ֖ה בֵּ֣ית אֱלֹקִ֑ים וְכֹל֙ אֲשֶׁ֣ר תִּתֶּן־לִ֔י עַשֵּׂ֖ר אֲעַשְּׂרֶ֥נּוּ לָֽךְ׃
(20) Jacob then made a vow, saying, “If God remains with me, if God protects me on this journey that I am making, and gives me bread to eat and clothing to wear, (21) and if I return safe to my father’s house—the Eternal shall be my God. (22) And this stone, which I have set up as a pillar, shall be God’s abode; and of all that You give me, I will set aside a tithe for You.”
(1) The levitical priests, the whole tribe of Levi, shall have no territorial portion with Israel. They shall live only off the Eternal's offerings by fire as their portion, (2) and shall have no portion among their brother tribes: the Eternal is their portion, as God promised them. (3) This then shall be the priests’ due from the people: Everyone who offers a sacrifice, whether an ox or a sheep, must give the shoulder, the cheeks, and the stomach to the priest. (4) You shall also give him the first fruits of your new grain and wine and oil, and the first shearing of your sheep. (5) For the Eternal your God has chosen him and his descendants, out of all your tribes, to be in attendance for service in the name of the Eternal for all time.
(כא) וְלִבְנֵ֣י לֵוִ֔י הִנֵּ֥ה נָתַ֛תִּי כָּל־מַֽעֲשֵׂ֥ר בְּיִשְׂרָאֵ֖ל לְנַחֲלָ֑ה חֵ֤לֶף עֲבֹֽדָתָם֙ אֲשֶׁר־הֵ֣ם עֹֽבְדִ֔ים אֶת־עֲבֹדַ֖ת אֹ֥הֶל מוֹעֵֽד׃ (כב) וְלֹא־יִקְרְב֥וּ ע֛וֹד בְּנֵ֥י יִשְׂרָאֵ֖ל אֶל־אֹ֣הֶל מוֹעֵ֑ד לָשֵׂ֥את חֵ֖טְא לָמֽוּת׃ (כג) וְעָבַ֨ד הַלֵּוִ֜י ה֗וּא אֶת־עֲבֹדַת֙ אֹ֣הֶל מוֹעֵ֔ד וְהֵ֖ם יִשְׂא֣וּ עֲוֺנָ֑ם חֻקַּ֤ת עוֹלָם֙ לְדֹרֹ֣תֵיכֶ֔ם וּבְתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (כד) כִּ֞י אֶת־מַעְשַׂ֣ר בְּנֵֽי־יִשְׂרָאֵ֗ל אֲשֶׁ֨ר יָרִ֤ימוּ לַֽה' תְּרוּמָ֔ה נָתַ֥תִּי לַלְוִיִּ֖ם לְנַחֲלָ֑ה עַל־כֵּן֙ אָמַ֣רְתִּי לָהֶ֔ם בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (פ)
(21) And to the Levites I hereby give all the tithes in Israel as their share in return for the services that they perform, the services of the Tent of Meeting. (22) Israelites must not trespass on the Tent of Meeting, and thus incur guilt and die: (23) only Levites shall perform the services of the Tent of Meeting; others would incur guilt. It is the law for all time throughout the ages. But they shall have no territorial share among the Israelites; (24) for it is the tithes set aside by the Israelites as a gift to the Eternal that I give to the Levites as their share. Therefore I have said concerning them: They shall have no territorial share among the Israelites.
(כב) עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כָּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃ (כג) וְאָכַלְתָּ֞ לִפְנֵ֣י ׀ ה' אֱלֹקֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֮ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּֽירֹשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־ה' אֱלֹקֶ֖יךָ כָּל־הַיָּמִֽים׃ (כד) וְכִֽי־יִרְבֶּ֨ה מִמְּךָ֜ הַדֶּ֗רֶךְ כִּ֣י לֹ֣א תוּכַ֘ל שְׂאֵתוֹ֒ כִּֽי־יִרְחַ֤ק מִמְּךָ֙ הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ ה' אֱלֹקֶ֔יךָ לָשׂ֥וּם שְׁמ֖וֹ שָׁ֑ם כִּ֥י יְבָרֶכְךָ֖ ה' אֱלֹקֶֽיךָ׃ (כה) וְנָתַתָּ֖ה בַּכָּ֑סֶף וְצַרְתָּ֤ הַכֶּ֙סֶף֙ בְּיָ֣דְךָ֔ וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֥ר יִבְחַ֛ר ה' אֱלֹקֶ֖יךָ בּֽוֹ׃ (כו) וְנָתַתָּ֣ה הַכֶּ֡סֶף בְּכֹל֩ אֲשֶׁר־תְּאַוֶּ֨ה נַפְשְׁךָ֜ בַּבָּקָ֣ר וּבַצֹּ֗אן וּבַיַּ֙יִן֙ וּבַשֵּׁכָ֔ר וּבְכֹ֛ל אֲשֶׁ֥ר תִּֽשְׁאָלְךָ֖ נַפְשֶׁ֑ךָ וְאָכַ֣לְתָּ שָּׁ֗ם לִפְנֵי֙ ה' אֱלֹקֶ֔יךָ וְשָׂמַחְתָּ֖ אַתָּ֥ה וּבֵיתֶֽךָ׃ (כז) וְהַלֵּוִ֥י אֲשֶׁר־בִּשְׁעָרֶ֖יךָ לֹ֣א תַֽעַזְבֶ֑נּוּ כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה עִמָּֽךְ׃ (ס)
(כח) מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃ (כט) וּבָ֣א הַלֵּוִ֡י כִּ֣י אֵֽין־לוֹ֩ חֵ֨לֶק וְנַחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָרֶכְךָ֙ ה' אֱלֹקֶ֔יךָ בְּכָל־מַעֲשֵׂ֥ה יָדְךָ֖ אֲשֶׁ֥ר תַּעֲשֶֽׂה׃ (ס)
(22) You shall set aside every year a tenth part of all the yield of your sowing that is brought from the field. (23) You shall consume the tithes of your new grain and wine and oil, and the firstlings of your herds and flocks, in the presence of the Eternal your God, in the place where God will choose to establish God's name, so that you may learn to revere the Eternal your God forever. (24) Should the distance be too great for you, should you be unable to transport them, because the place where the Eternal your God has chosen to establish God's name is far from you and because the Eternal your God has blessed you, (25) you may convert them into money. Wrap up the money and take it with you to the place that the Eternal your God has chosen, (26) and spend the money on anything you want—cattle, sheep, wine, or other alcohol, or anything you may desire. And you shall feast there, in the presence of the Eternal your God, and rejoice with your household. (27) But do not neglect the Levite in your community, for he has no hereditary portion as you have.
(28) Every third year you shall bring out the full tithe of your yield of that year, but leave it within your settlements. (29) Then the Levite, who has no hereditary portion as you have, and the stranger, the fatherless, and the widow in your settlements shall come and eat their fill, so that the Eternal your God may bless you in all the enterprises you undertake.