I give the tithes lifted up by Israel as a gift to the Levites as an inheritance, therefore I have said to them that they shall have no inheritance in Israel.
You shall tithe a tenth part of all the yield of your sowing that comes from the field every year.
וְכׇל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֙רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַיהֹוָ֖ה ה֑וּא קֹ֖דֶשׁ לַֽיהֹוָֽה׃
All tithes from the land, from the seed of the ground or from the fruit of the tree, are holy to God.
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 your God, in the place where God will choose to establish the divine name, so that you may learn to revere your God forever.
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:
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 stated another general principle: whatever is food both at its beginning and at its end, even though he looks after it in order to increase the quantity of food, is liable whether small or large.
And whatever is not food at its beginning, but is at its end, is not liable until it becomes food.
When do fruits become liable for tithes?
Figs from the time they begin to ripe. Grapes and wild grapes in the early stages of ripening. Sumac and mulberries after they become red; all red fruits, after they become red. Pomegranates, when the insides become soft. Dates when they begin to swell. Peaches when [red] veins begin to show. Walnuts when the nuts are separate from the shell. Rabbi Judah says: walnuts and almonds, after their inner skins have been formed.
הֶחָרוּבִין, מִשֶּׁיִּנָּקֵדוּ. וְכָל הַשְּׁחוֹרִים, מִשֶּׁיִּנָּקְדוּ. הָאֲגָסִים וְהַקְּרֻסְטוֹמֵלִין וְהַפָּרִישִׁין וְהָעֻזְרָדִים, מִשֶּׁיִּקָּרֵחוּ. וְכָל הַלְּבָנִים, מִשֶּׁיִּקָּרֵחוּ.
הַתִּלְתָּן, מִשֶּׁתְּצַמֵּחַ.
הַתְּבוּאָה וְהַזֵּיתִים, מִשֶּׁיַּכְנִיסוּ שְׁלִישׁ:
Carobs after they form dark spots; all black fruits after they form dark spots.
Pears and crustumenian pears, quinces, and medlars after their surface begins to grow smooth; similarly all white fruits, after their surface begins to grow smooth.
Fenugreek when it will grow.
Grain and olives after they are one-third ripe.
וּבַיָּרָק, הַקִּשּׁוּאִין וְהַדְּלוּעִים וְהָאֲבַטִּיחִים וְהַמְּלָפְפוֹנוֹת, הַתַּפּוּחִים וְהָאֶתְרוֹגִין, חַיָּבִים גְּדוֹלִים וּקְטַנִּים.
רַבִּי שִׁמְעוֹן פּוֹטֵר אֶת הָאֶתְרוֹגִים בְּקָטְנָן.
הַחַיָּב בַּשְּׁקֵדִים הַמָּרִים, פָּטוּר בַּמְּתוּקִים, הַחַיָּב בַּמְּתוּקִים, פָּטוּר בַּמָּרִים:
With vegetables, cucumbers, gourds, water-melons, cucumber-melons, apples and etrogs are liable, whether gathered large or small. Rabbi Shimon exempts the etrog when it is small.
The condition in which bitter almonds are liable is exempt in the case of sweet ones, and the condition in which sweet ones are liable is exempt in the case of bitter ones.
Bitter almonds. Are eaten when they are small, but not when they are large. And the opposite with sweet almonds.
וְאֶל־הַלְוִיִּ֣ם תְּדַבֵּר֮ וְאָמַרְתָּ֣ אֲלֵהֶם֒ כִּֽי־תִ֠קְח֠וּ מֵאֵ֨ת בְּנֵֽי־יִשְׂרָאֵ֜ל אֶת־הַֽמַּעֲשֵׂ֗ר אֲשֶׁ֨ר נָתַ֧תִּי לָכֶ֛ם מֵאִתָּ֖ם בְּנַחֲלַתְכֶ֑ם וַהֲרֵמֹתֶ֤ם מִמֶּ֙נּוּ֙ תְּרוּמַ֣ת יְהֹוָ֔ה מַעֲשֵׂ֖ר מִן־הַֽמַּעֲשֵֽׂר׃
וְנֶחְשַׁ֥ב לָכֶ֖ם תְּרוּמַתְכֶ֑ם כַּדָּגָן֙ מִן־הַגֹּ֔רֶן וְכַֽמְלֵאָ֖ה מִן־הַיָּֽקֶב׃
Speak to the Levites and say to them: When you receive from the Israelites their tithes, which I have assigned to you as your share, you shall set aside from them one-tenth of the tithe as a gift to God.
This shall be accounted to you as your gift, like the grain from the threshing floor or the fullness of the winery.
. . . והכוונה ששאל התנא אימתי יהיו הפירות כמו התבואה כשהיא בגורן שאסור לאכול ממנה אכילת עראי לפי שכבר נקבעה למעשר כי קודם גרנן של מעשרות אף על פי שהגיעו לעונת המעשרות מותר לאכול מהם אכילת עראי
. . . The intention of the Tanna is to ask when fruit will gain the status of grain on the threshing floor, when it is forbidden to "snack" from it (take a "temporary meal") because it is already designated for maaser.
For, before their threshing floor status, even though they have reached the season of maaser, one is allowed to "snack" from them.
אֵיזֶהוּ גָּרְנָן לַמַּעַשְׂרוֹת.
הַקִּשּׁוּאִים וְהַדְּלוּעִים, מִשֶּׁיְּפַקְסוּ. וְאִם אֵינוֹ מְפַקֵּס, מִשֶּׁיַּעֲמִיד עֲרֵמָה.
אֲבַטִּיחַ, מִשֶּׁיְּשַׁלֵּק. וְאִם אֵינוֹ מְשַׁלֵּק, עַד שֶׁיַּעֲשֶׂה מֻקְצֶה.
יָרָק הַנֶּאֱגָד, מִשֶּׁיֹּאגַד. אִם אֵינוֹ אוֹגֵד, עַד שֶׁיְּמַלֵּא אֶת הַכְּלִי. וְאִם אֵינוֹ מְמַלֵּא אֶת הַכְּלִי, עַד שֶׁיְּלַקֵּט כָּל צָרְכּוֹ.
כַּלְכָּלָה, עַד שֶׁיְּחַפֶּה. וְאִם אֵינוֹ מְחַפֶּה, עַד שֶׁיְמַלֵּא אֶת הַכְּלִי. וְאִם אֵינוֹ מְמַלֵּא אֶת הַכְּלִי, עַד שֶׁיְּלַקֵּט כָּל צָרְכּוֹ.
בַּמֶּה דְבָרִים אֲמוּרִים, בְּמוֹלִיךְ לַשּׁוּק. אֲבָל בְּמוֹלִיךְ לְבֵיתוֹ, אוֹכֵל מֵהֶם עֲרַאי עַד שֶׁהוּא מַגִּיעַ לְבֵיתוֹ:
What is considered a “threshing floor” for tithes?
Cucumbers and gourds once he removes their fuzz. And if he doesn’t remove it, once he makes a pile.
Melons once he removes the fuzz with hot water. And if they he does not remove the fuzz, once he stores them out to dry.
Vegetables which are tied in bundles, from the time he ties them up in bundles. If he does not tie them up in bundles, until he fills the vessel with them.
And if he does not fill the vessel, after he has gathered all that he needs.
A basket, after he has covered it. If he is not going to cover it, until he fills the vessel.
And if he does not fill the vessel, after he has gathered all that he needs.
When does this apply? When one brings to the market. But when he brings it to his own house, he may make a chance meal of it, until he reaches his house.
Dried pomegranate seeds, raisins and carobs, after he has made a pile. Onions, once he removes the onion seeds. If he does not remove the onion seeds, after he makes a pile. Grain, once he smoothes out the pile. If he does not smooth the pile, after he makes a pile. Pulse, after he has sifted it. If he does not sift, after he smoothes out a pile. Even after he has smoothed out the pile, he may [without tithing] take from the broken ears, from the sides of the piles, and from that which is mixed in with the chaff, and eat.
Wine, after it has been skimmed.
Even though it has been skimmed, he may take from the upper winepress, or from the duct, and drink.
Oil after it has gone down into the trough. But even after it has gone down into the trough he may still take oil from the pressing bale, or from the press beam, or from the boards between the press. And he may put such oil on a cake, or large plate. But he should not put the oil in a dish or stewpot, while they are boiling. Rabbi Judah says: he may put it into anything except that which contains vinegar or brine.
הָעִגּוּל, מִשֶּׁיַּחֲלִיקֶנּוּ. מַחֲלִיקִים בִּתְאֵנִים וּבַעֲנָבִים שֶׁל טֶבֶל. רַבִּי יְהוּדָה אוֹסֵר. הַמַּחֲלִיק בַּעֲנָבִים, לֹא הֻכְשָׁר. רַבִּי יְהוּדָה אוֹמֵר, הֻכְשָׁר.
הַגְּרוֹגָרוֹת, מִשֶּׁיָּדוּשׁ. וּמְגוּרָה מִשֶּׁיְּעַגֵּל.
הָיָה דָשׁ בֶּחָבִית וּמְעַגֵּל בַּמְּגוּרָה, נִשְׁבְּרָה הֶחָבִית וְנִפְתְּחָה הַמְּגוּרָה, לֹא יֹאכַל מֵהֶם עֲרָאי. רַבִּי יוֹסֵי מַתִּיר:
A cake of pressed figs from the moment it has been smoothed out. They may smooth them out with [the juice of] untithed figs or grapes. Rabbi Judah forbids this. If one smoothed with grapes, it is not susceptible to uncleanness. Rabbi Judah says it is susceptible.
Dried figs after they have been stamped. And those stored in a bin after they have been pressed.
If someone was stamping into a jar, or pressing into a storage bin, and the jar was broken or the storage bin opened, he may not make a chance meal of them. Rabbi Yose permits this.
When you enter a neighbour's vineyard, you may fill yourself with grapes but you must not put in your vessel.
הָיָה עוֹשֶׂה בִלְבָסִים, לֹא יֹאכַל בִּבְנוֹת שֶׁבַע. בִּבְנוֹת שֶׁבַע, לֹא יֹאכַל בִּלְבָסִים. אֲבָל מוֹנֵעַ הוּא אֶת עַצְמוֹ עַד שֶׁמַּגִּיעַ לִמְקוֹם הַיָּפוֹת וְאוֹכֵל.
הַמַּחֲלִיף עִם חֲבֵרוֹ, זֶה לֶאֱכֹל וְזֶה לֶאֱכֹל, זֶה לִקְצוֹת וְזֶה לִקְצוֹת, זֶה לֶאֱכֹל וְזֶה לִקְצוֹת, חַיָּב. רַבִּי יְהוּדָה אוֹמֵר, הַמַּחֲלִיף לֶאֱכֹל, חַיָּב, וְלִקְצוֹת, פָּטוּר:
If a man is working among cooking figs, he may not eat white figs, and if among white figs, he may not eat cooking figs, but he may restrain himself until he reaches the place where there are the better figs, and then he may eat.
If a man exchanges with his friend either eating for eating, or drying for drying, or eating for drying, then he is liable.
Rabbi Judah says: one who exchanges for eating is liable, but for drying he is exempt.
הַמַּעֲבִיר תְּאֵנִים בַּחֲצֵרוֹ לִקְצוֹת, בָּנָיו וּבְנֵי בֵיתוֹ אוֹכְלִין וּפְטוּרִין.
הַפּוֹעֲלִים שֶׁעִמּוֹ, בִּזְמַן שֶׁאֵין לָהֶם עָלָיו מְזוֹנוֹת, אוֹכְלִין וּפְטוּרִין. אֲבָל אִם יֶשׁ לָהֶם עָלָיו מְזוֹנוֹת, הֲרֵי אֵלּוּ לֹא יֹאכֵלוּ:
One who was taking figs through his courtyard to be dried, his children and the other members of his household may eat and they are exempt. His workers may eat exempt so long as he is not obliged to provide for them. If however, he is obligated to provide for them they may not eat.
One may not sell produce after the season for tithing has arrived to one who is not trusted concerning tithes.
Nor in the seventh year to one suspected of transgressing the seventh year. If some produce ripened, he takes the ripe ones and may sell the remainder.