Mishnah Maaser Sheni

All tithes of the land, whether seed from the ground or fruit from the tree, are the Lord's; they are holy to the Lord.

‎All tithes of the land. Scripture is speaking here of the “second tithe”.

All tithes of the land are the Lord's. The Lord has acquired it and from His table has commanded you to go up and eat in Jerusalem, as it is said, (Deuteronomy 14:23) “And you shalt eat before the Lord, thy God,… the tithe of your corn, of your wine, etc.”.

You shall set aside every year a tenth part of all the yield of your sowing that is brought from the field.

And you shalt eat before the Lord your God, in the place where he shall choose his name to dwell, the tithes of your grain and wine and oil, and the firstlings of your herds and flocks, so that you may learn to fear the Lord your God forever.

And you shalt eat. . . This is the “Second Tithe”, for it has already taught us to give the “First Tithe” to the Levites — as it is said, (Numbers 18:26) “when you take of the children of Israel . . . .” and it gave them permission to eat it in any place, as it is said, (Numbers 18:31) “you shall eat it in any place” so this must be a different one.

Second tithe: one may not sell it, mortgage it, exchange it, or use it as a weight.

One may not say to one's friend in Jerusalem: “Here is wine, give me oil, and the same with all other fruit. But one may give it to another as a free gift.

Second tithe is holy, therefore it is forbidden to sell it, to mortgage it and to exchange it because an exchange is certainly a sale.

One doesn't use it as a weight because it would be a misuse of a holy object to turn it into a weight on the scales.

Jerusalem is specified because the second tithe is eaten there.

Should the distance be too great for you, should you be unable to transport them, because the place where your God has chosen to establish the divine name is far from you and because your God has blessed you, you may convert them into money.

Wrap up the money and take it with you to the place that your God has chosen, and spend the money on anything you want—cattle, sheep, wine, or other intoxicant, or anything you may desire. And you shall feast there, in the presence of your God, and rejoice with your household.

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing.

One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil.

One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine.

If honey or spices fell into wine and improved its value, the improved value is divided according to the proportion.

If fish was cooked with leek of second tithe and it improved in value, the improved value is according to the proportion.

If dough of second tithe was baked and it improved in value, the whole improved value is second tithe.

This is the general rule: whenever the improvement is recognizable the improved value is according to the proportion, but whenever the improved value is not recognizable the improved value all belongs to the second tithe.

Sabbatical year produce may be used for food, drink and for anointing. That which is usually eaten can be used for food only; that which is usually used for anointing can be used only for anointing, and that which is usually used for drinking can be used for drink only. One may not anoint with wine and vinegar, but he may anoint with oil. So too with terumah and second tithe. Greater leniency was applied to [oil of] the seventh year, since it can be used for lamp-kindling.

Rabbi Shimon says: one may not anoint oneself with oil of second tithe in Jerusalem. But the sages allow it. They said to Rabbi Shimon: if a lenient ruling has been adopted in the case of terumah which is a grave matter, should we not also adopt a lenient ruling in the case of second tithe which is a light matter? He said to them: No; a lenient ruling has been adopted in the case of terumah though it is a grave matter, because in terumah we have adopted a lenient ruling also with regard to vetches and fenugreek, but how can we adopt a lenient ruling in the case of second tithe though it is a light matter, when we have not adopted a lenient ruling in second tithe with regard to vetches and fenugreek?

Fenugreek of second tithe may be eaten when it is still tender.

Fenugreek of terumah: Bet Shammai says: whatever is done with it must be done in a state of purity, except when it is used for cleansing the head. But Bet Hillel says: whatever is done with it may be done in a state of impurity, except soaking it in water.

Vetches of second tithe may be eaten when still tender. And they may be brought into Jerusalem and taken out again.

If they became unclean: Rabbi Tarfon says: they must be divided among pieces of dough and the sages say: they may be redeemed.

And of terumah: Bet Shammai says: they must be soaked and rubbed in a state of purity, but may be given as food [to an animal] in a state of impurity.

Bet Hillel says: they must be soaked in a state of purity, but they may be rubbed and given as food [to an animal] in a state of impurity.

Shammai says: they must be eaten dry.

Rabbi Akiba says: whatever is done with them may be done in a state of impurity.

Hullin and second tithe coins which were scattered together: whatever is gleaned belongs to second tithe until the sum is completed, and the remainder is hullin.

If he mixed them up and took them by the handful, according to the proportion. This is the general rule: what is gleaned must be first given to second tithe, but mixed is according to the proportion.

A sela of maaser sheni which was mixed up with a sela of hullin, one may bring copper coins for the sela and say: “Let the sela of maaser sheni wherever it may be, be exchanged for these coins.”

Then he selects the better of the two selas, and changes the copper coins for it.

For they have said: one may change silver for copper in case of necessity, and not to leave it so but to change it again for silver.

You may convert them into silver. Wrap up the silver and take it with you to the place that your God יהוה has chosen,

One only redeems tithes for silver, as in the verse, "Wrap up the silver. . . " (Deuteronomy 14:25).

One who changes copper coins of second tithe for a sela: Bet Shammai says: he may change copper coins for the whole sela.

And Bet Hillel says: a shekel of silver and a shekel’s worth of copper coins.

Rabbi Meir says: one may not exchange silver and produce for silver. But the sages allow it.

One who exchanges a sela of second tithe in Jerusalem: Bet Shammai says: he may change copper coins for the whole sela.

And Bet Hillel says: a shekel of silver and a shekel’s worth of copper coins.

Those discussing before the sages say: silver for three dinars and copper coins for one dinar.

Rabbi Akiva says: silver for three dinars and copper coins for a quarter.

Rabbi Tarfon says: four aspers in silver.

Shammai says: he must leave it in a shop and eat as much as it is worth.

If some of his children were pure and some impure, he may put down a sela and say: “What the pure drink, this sela will be redeemed for it.”

In this way the pure and the impure may drink from one jug.

(1) One should not say to his friend: “Carry up this [second tithe] produce to Jerusalem that in order to divide it.” Rather he should say to him, “Carry it up that so that we may eat and drink of it in Jerusalem.” But people may give it to one another as a free gift.

(2) One may not buy terumah with maaser sheni money, because this reduces the number of those who can eat it. But Rabbi Shimon permits it. Rabbi Shimon said to them: If the law is lenient in the case of wellbeing offerings, though they may become unfit or a remnant or unclean, why should it not also be lenient with regard to terumah? But they said to him: The law was lenient in the case of wellbeing offerings, because they are permitted to non-priests, but should we therefore be lenient with regard to terumah, which is forbidden to non-priests?

(3) One who has [second tithe] money in Jerusalem and he needs [to spend] it, and his friend had [non-sacred] produce, he may say to his friend: “Let this money be exchanged for your produce.” It turns out that the one [must] eat his produce in purity and the other may do what he needs with his money. But he may not say thus to an am haaretz except when [the money was] from [second tithe of] demai.

(4) If [one had hullin] produce in Jerusalem and [second tithe money] in the provinces, he may say: “Let that money be exchanged for this produce.” If [he had second tithe] money in Jerusalem and [hullin] produce in the provinces, he may say: “Let this money be exchanged for that produce,” as long as he will carry that produce and eat it in Jerusalem.

(5) [Second tithe] money may be brought into Jerusalem and taken out again, but [second tithe] produce may only be brought in, but not taken out again. Rabban Shimon ben Gamaliel says: produce also may be brought in and be taken out again.

(1) מעות – of Second Tithe

(2) נכנסות לירושלים ויוצאות – for the sacred precincts [of Jerusalem] retain the monies in the same manner that they retain the produce.

(3) אף הפירות נכנסים ויוצאים – and specifically to take them out to grind them and to back them and afterward to return them to Jerusalem, Rabban Shimon ben Gamaliel permits this, because more [produce] they would take them out to grind and to bake outside of Jerusalem, than from what is in Jerusalem itself. And the first Tanna also prohibited this. But the Halakha is not according to Rabban Shimon ben Gamaliel.

(6) Produce whose processing was completed and it passed through Jerusalem, its second tithe must be brought back and eaten in Jerusalem. If its processing had not been completed, [such as] baskets of grapes [that were going] to the wine-press or baskets of figs [that were going] to the drying-place: Bet Shammai says: its second tithe must be brought back and be eaten in Jerusalem. But Bet Hillel says: it may be redeemed and eaten anywhere.

Rabbi Shimon ben Judah says in the name of Rabbi Yose: Bet Shammai and Bet Hillel did not disagree concerning produce whose processing had not been completed that its second tithe may be redeemed and be eaten anywhere. What did they disagree about? About produce whose processing was completed. Bet Shammai says that its second tithe must be brought back and be eaten in Jerusalem. And Bet Hillel says that it may be redeemed and be eaten anywhere.

[The second tithe of] demai may [always] be brought in and taken out again and be redeemed.

(7) A tree which stood within [Jerusalem] and was bending outwards, or if it stood outside [Jerusalem] and was bending inwards, what is opposite the wall and inwards is deemed as being within, and what is opposite the wall and outwards is deemed as being outside. Olive-presses which have their entrance within and their inner space outside, or which have their entrance outside and their inner space within: Bet Shammai says: the whole is deemed as being within. But Bet Hillel says: what is opposite the wall and inwards is deemed as being within, and what is opposite the wall and outwards is deemed as being outside.

(8) The chambers [of the Temple] which were built on holy ground but were open towards common ground: their interior was deemed common and their roofs were deemed holy. Those which were built on common ground but were open towards holy ground: their interior was deemed holy and their roofs were deemed common. Those which were built both on holy and on common ground and were open both towards holy and common ground: the interior and the roofs that were on holy ground and inwards were deemed holy, but [the interior and roofs] on common ground and outwards were deemed common.

(1) הלשכות בנויות בקודש – in the Temple courtyard

(2) ופתוחות לחול – to the Temple Mount

(3) וגגותיהן קודש – and this is that their roofs were even to the surface of the Temple courtyard, such as that the Chamber of the Temple treasury for congregational sacrifices was on the slope of the [Temple] Mount, for if their roofs were not even to the surface of the Temple courtyard, we hold that the upper chambers and the roofs were not sanctified.

(4) תוכן קודש – for the slaughtering of lesser holy things, and for the eating of the Holy of Holies and to be liable for them because of defilement.

(9) Second tithe which was brought into Jerusalem and became unclean, whether it became unclean by a principal defilement or by a secondary defilement, whether it became unclean within [Jerusalem] or outside:Bet Shammai says: it must all be redeemed and be eaten within except that which became unclean by a principal defilement outside. But Bet Hillel says: it must all be redeemed and may be eaten outside except that which became unclean by a secondary defilement within.

(1) באב הטומאה – a reptile and something that died of itself and similar things.

(2) בולד הטומאה – this offspring/secondary cause of the defilement as it is taught in our Mishnah is not the offspring of a defilement that came in contact with the original/direct causes of Levitical uncleanness which is impure from the Torah, but the offspring/secondary cause of defilement is from the Rabbis, such as that which came in contact with utensils that were defiled by liquids.

(3) יפדה – of Second Tithe that was defiled, we redeem it even in Jerusalem, as it is written (Deuteronomy 14:24): “[Should the distance be too great for you,] should you be unable to transport them….” And there is no שאת/transport other than food, as it is written (Genesis 43:34): “Portions were served them from his table; [but Benjamin’s portion was several times that of anyone else]…”.

(4) ויאכל הכל בפנים – that they don’t say we saw Second Tithe that entered into Jerusalem and also went out, because there is a “voice” for [Second] Tithe that leaves, but we should not be fear that when he redeems it, lest they say, “We saw Second Tithe that was redeemed in Jerusalem,” for there is no “voice” for that which is redeemed.

(5) חוץ משנטמא באב הטומאה בחוץ – for since it entered when it was impure, the partition does not absorb it.

(6) חוץ משנטמא בולד הטומאה בפנים – but if it had been defiled with the offspring/secondary cause of the defilement outside [of Jerusalem] even though it was defiled with the offspring/secondary cause of the defilement according to the Rabbis, but from the Torah it is pure, he should eat it outside. And in the Jerusalem Talmud, he establishes it like the case where they brought them in on the condition that the partitions would not absorb it, but if he did not make the condition, since it came into [Jerusalem], behold it is pure according to the Torah and he can eat it inside [Jerusalem].

(10) If that which was bought with maaser sheni money became unclean, it should be redeemed. R. Judah says: it must be buried. They said to Rabbi Judah: if maaser sheni itself when it became unclean may be redeemed, should not also that which is bought with maaser sheni money be redeemed when it became unclean? He said to them: No! If you say this of maaser sheni itself, it is because it may be redeemed also when pure at a distance from the [holy] place. But how can you say this of that which is bought with maaser sheni money, seeing that it cannot be redeemed when clean at a distance from the [holy] place.

(11) If a deer which had been bought with maaser sheni money died, it must be buried together with its hide. Rabbi Shimon says: it may be redeemed. If it was bought alive and slaughtered and it then became unclean, it may be redeemed. Rabbi Yose says: it must be buried. If it was bought slaughtered and it became unclean, behold it is like produce.

(1) על ידי עורו – with its hide

(2) ר' שמעון אומר: יפדה – and in this they disagree, for the first Tanna holds that we do not redeem the the holy things to feed them to dogs, and Rabbi Shimon holds that we redeem the holy things to feed them to dogs. But the Halakha is not according to Rabbi Shimon.

(3) לקחו חי ושחטו ונטמא יפדה – Here, Rabbi Yehuda does not dispute as he disputed about produce that was purchased with the [Second] Tithe money and were defiled, for since it was purchased alive, he lacks the distance [from the Place (i.e., Jerusalem) because he can carry it in any place that he desires. Therefore, it is like Second Tithe itself, and it is redeemed when it becomes defiled in the same manner that Second Tithe is redeemed when it is defiled.

(4) רבי יוסי אומר יקבר – for he is more stringent that Rabbi Yehuda as he holds that even though he purchased it alive, its law is that it is like produce purchased with the money of [Second] Tithe.

(5) לקחו שחוט ונטמא הרי הוא כפירות – And just as the first Tanna and Rabbi Yehuda disagreed above concerning produce purchased with [Second] Tithe money, so too they disagree on this.

(12) One who lends jars for maaser sheni [wine], even if they were corked, they do not acquire [the sanctity of] maaser sheni.

If wine was poured into them without specifying, they do not acquire [the sanctity of] maaser sheni before they are corked, but after they are corked they acquire [the sanctity of] maaser sheni.

Before they are corked they are neutralized in a hundred and one, but after they are corked they sanctify any quantity.

Before they are corked terumah may be taken from one jar for all the others, but after they are corked terumah must be taken from each jar separately.

(13) Bet Shammai says: the jars must be opened and emptied into the wine-press. Bet Hillel says: they must be opened but need not be emptied.

When does this apply? In a place where they are usually sold closed, but in a place where they are usually sold open, the jar does not revert to hullin. If, however, he wishes to be stringent upon himself and to sell [only] by measure, the jar reverts hullin. Rabbi Shimon says: also when one says to his friend, “This jar [of wine] I am selling to you from its jar, the jar reverts to hullin.

(3) Sealed jars of wine [which were bought] in a place where they were usually sold sealed, the jars are hullin.

(4) Open or sealed jars of wine [which were bought] in a place where they are usually sold open, the jars do not become hullin.

Should the distance be too great for you, should you be unable to transport them, because the place where your God has chosen to establish the divine name is far from you and because your God has blessed you, you may convert them into money. Wrap up the money and take it with you to the place that your God has chosen, and spend the money on anything you want—cattle, sheep, wine, or other intoxicant, or anything you may desire. And you shall feast there, in the presence of your God, and rejoice with your household.

One who carries produce of maaser sheni from a place where it is expensive to a place where it is cheap, or from a place where it is cheap to a place where it is expensive, he redeems it according to the market price of his place.

One who brings produce from the threshing-floor into the city, or jars of wine from the wine-press into the city, the increase in the price belongs to maaser sheni and the expenses are from his household.

HALAKHAH: “If somebody transports Second Tithe produce,” etc. Rebbi Mana said, they said only “if somebody transports”; therefore in the first instance it is forbidden.

Maaser sheni may be redeemed at the lower market price: at the price at which the shopkeeper buys and not at which he sells.

At the price at which the money-changer takes small change and not at the price at which he gives small change.

And maaser sheni may not be redeemed in an estimated lump.

If its value is known, it may be redeemed according to the evaluation of one. But if its value is not known, it must be redeemed according to the evaluation of three, as for instance in the case of wine which has started to turn, or produce which has begun to rot, or coins which have become rusty.

If the owner says, “With a sela and another person says “With a sela,” the owner has the first right, because he must add a fifth [a quarter in today's terms].

If the owner says “With a sela” and another person says “With a sela and an issar,” [96 issar to a sela] the one who offered a sela and an issar has the first right, because he added to the principal.

When one redeems his maaser sheni he must add a fifth, whether it is his own or it was given him as a gift.

One may act in a deceptive manner when it comes to maaser sheni. How so?

A man may say to his grown-up son or daughter, or to his Hebrew slave or female slave, “Take this money and redeem this maaser sheni for yourself.” But he may not say so to his son or daughter who are minors or to his Canaanite slave or female slave, because their hand is as his own hand.

Only the work of a Hebrew slave is purchased: his body is not. He is like a hired servant, as God has said (Deuteronomy 15:8), "For he has substituted for the hire of a servant . . .".

Someone who was standing at the threshing-floor and didn’t have any coins may say to his friend: “Behold, this produce is given to you as a gift,” and then he may say again, “Behold, let this produce be exchanged for money which I have in the house.”

If someone took possession from the owner of maaser sheni for a sela, but before he had time to redeem it, it stood at the price of two selas, he may give him one sela and make a profit of one sela and the maaser sheni remains his.

If he took possession from the owner of maaser sheni for two selas, but before he had time to redeem it, it stood at the price of one sela, he may give him one sela out of hullin [money] and one sela of his maaser sheni money.

If the owner was an am haaretz, he should give him out of [his money/'damav'/Barternura/Kaufmann][maaser sheni of demai/'demai'].

If one redeemed maaser sheni but did not call it by its name: Rabbi Yose says: it is sufficient. But Rabbi Judah says: he must name it explicitly.

If a man was speaking to a woman concerning her divorce or her betrothal, and gave her a get or betrothal money but did not state explicitly, Rabbi Yose says: it is sufficient. But Rabbi Judah says: he must say it explicitly.

If someone was talking to a woman about getting married and she wanted to, and he gave her kiddushin without specifying or saying anything but just gave it into her hand . . . that is enough and he does not need to specify.

Any money found is considered hullin, even gold dinars with silver and with copper coins. If a potsherd was found with the money on which was written “maaser” this is considered maaser.

One who sets aside an issar and on its account he ate half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion [two issar], he may eat another issar.

One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar].

One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, and one hundredth of an issar. Bet Shammai say: in both cases one tenth part.

Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

Someone who finds a vessel on which was written “korban:” Rabbi Judah says: if it was of clay, it is itself hullin and what is in it is a korban.

But if it was of metal it is itself korban and what is in it is hullin.

They said to him: it is not common practice to put hullin into a korban.

If someone finds a vessel on which was written a kof, it is korban. If a mem, it is maaser. If a dalet, it is demai. If a tet, it is tevel. If a tav, it is terumah. For in the time of danger people would write a tav for terumah.

Rabbi Yose says: they may all stand for the names of people.

Rabbi Yose said: even if he finds a barrel full of fruit and on it was written ‘terumah’ it may yet be considered hullin, because I can say that last year it was full of produce of terumah and was afterwards emptied.

Someone who says to his son, “There is maaser sheni in this corner,” but the son found in another corner, these are hullin.

"There is there a hundred" and the son found two hundred, the remainder is hullin.

"There are two hundred" and the son found one hundred, it is all maaser sheni.

When you enter the land and plant any tree for food, you shall regard its fruit as orla. Three years it shall be orla for you, not to be eaten.

In the fourth year all its fruit shall be holy for rejoicing before the Lord.

And in the fifth year may you use its fruit—that its yield to you may be increased: I am your God.

In the fourth year all its fruit shall be holy for rejoicing before the Lord.

Like the "second tithe" with reference to which, too, it is stated (Leviticus 27:30) "And all the tithe of the land…. is holy unto the Lord". Just as “second tithe" must not be eaten outside the walls of Jerusalem except after redemption, so too with this.

! The same is the case with this (the fruit in the fourth year).

And this thing for rejoicing before the Lord is that he takes it there to praise and to rejoice to the Heavens (cf. Berakhot 35a).

A vineyard in its fourth year, they mark it with clods of earth, and of orlah with potsherds, and graves with lime which is dissolved and poured on.

Rabban Shimon ben Gamaliel said: When does this apply? In the seventh year.

The conscientious used to put down money and say: any fruit gathered from this vineyard may be exchanged for this money.

But during the other years of the cycle, feed it to the wicked man and let him die.

A vineyard in its fourth year was brought up to Jerusalem within a distance of one day’s journey on each side.

And what is its limit? Eilat from the south, Akrabat from the north, Lod from the west, and the Jordan from the east.

When produce increased, it was decreed that it can be redeemed even if the vineyard was close to the wall. And there was a condition on this matter, that whenever it was so desired, the arrangement would be restored as it had been before.

Rabbi Yose says: condition was made after the Temple was destroyed, and the condition was that when the Temple should be rebuilt the arrangement would be restored as it had been before.

At the end of three years you shall bring out in that year all the tithe of thy produce, and shalt lay it up within thy gates: and the Levite, because he has no part or inheritance with thee, and the stranger, and the fatherless, and the widow, who are within thy gates, shall come, and shall eat and be satisfied; that the Lord thy God may bless thee in all the work of thy hand which thou doest.

And thou shalt not glean thy vineyard, neither shalt thou gather the single grapes of thy vineyard; thou shalt leave them for the poor and stranger: I am the Lord your God.

A vineyard in its fourth year: Bet Shammai says: the laws of the added fifth and removal do not apply to them; Bet Hillel says they do.

Bet Shammai says: the laws of single grapes and gleanings apply to them, and the poor can redeem the grapes for themselves.

And Bet Hillel says: all go to the wine-press.

How does one redeem the fruit of a plant in its fourth year? The owner puts down a basket in the presence of three and says: “How many such baskets would a man wish to redeem for himself for a sela on condition that the production costs shall be on his house?

And then he puts down the money and says: “Whatever shall be picked from this is redeemed for this money at the price of so many baskets for a sela.”

But in the seventh year he must redeem it for its full value.

If it had all been made ownerless, the person can only claim the cost of picking it.

One who redeems his own plant in its fourth year, he must add a fifth of its value, whether the fruit was his own or was given him as a gift.

When you have finished tithing all the tithes of your produce in the third year, which is the year of tithing, you shall give it the Levite, the stranger, the orphan, and the widow, that they may eat within thy gates and be satisfied.

And you shalt say before the Lord your God:

"I have removed the hallowed things out of my house, and also have given them to the Levite and the stranger, the orphan, and the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them."

On the eve of the first festival-day of Pesah in the fourth and in the seventh the removal was performed.

How? Terumah and the terumat-,maaser were given to their owners, the first tithe was given to its owner, the tithe of the poor to its owner, and maaser sheni and first-fruits were removed in every place.

Rabbi Shimon says: first-fruits were given to the priests like terumah.

As for a cooked dish: Bet Shammai says, it must be removed. But Bet Hillel say, it is as as if already removed.

One who had produce at the current time and the time of removal arrived:Bet Shammai says he must exchange it for money; Bet Hillel says: it is all the same whether it is money or fruit.

Rabbi Judah said: in early times they used to message householders in the provinces, “Hasten to set right your produce before the time of removal arrives,” until Rabbi Akiva came and taught that all produce which has not reached the time of tithing is exempt from the removal.

One whose produce was far away from him, he must call it by name.

Once upon a time, Rabban Gamaliel and the elders were traveling by ship, and Rabban Gamaliel said: “The tithe which I shall measure out in the future is given to Joshua [a Levi], and its location is leased to him. A different tithe which I shall measure out in the future is given to Akiva ben Joseph that he may hold it for the poor, and its location is leased to him.”

Rabbi Joshua said: “The tithe which I shall measure out is given to Elazar ben Azariah [a cohen], and its location is leased to him”.

And they each received rent one from another.

These are recited in any language: the portion of the sota, the confession of tithes, Shema; the tefilla; Grace after Meals; an oath of testimony, and an oath on a deposit.

At minhah on the last festival day they would make the confession. How was the confession made?

“I have cleared out the holy portion from the house” this refers to maaser sheni and the fruit of plants in their fourth year.

“I have given them to the Levite” this refers to the tithe of the Levi.

“And also I have given them” this refers to terumah and the terumat maaser.

“To the stranger, to the orphans, and to the widow” this refers to the tithe of the poor, gleanings, forgotten sheaves, and the corners of the field, even though these do not impede the confession.

“Out of the house” this refers to hallah.

“According to all Your commandments which You have commanded me,” thus, if he took out maaser sheni before the first tithe he cannot make the confession.

“I have not transgressed any of Your commandments” I have not set apart from one kind for a different kind, nor from plucked for joined to the soil, nor from joined to the soil for plucked, nor from new for old, nor from old for new.

“Neither have I forgotten” I have not forgotten to bless You, nor to make mention of Your name over it.

“I have not eaten from it in my mourning”, thus, if he had eaten it in his aninut, he cannot make the confession.

“Neither have I removed any of it when unclean” thus, if he had removed it in uncleanness he cannot make the confession.

“And I have not given any of it to the dead”, I have not used any of it for a coffin or shrouds for the dead, and I have not given any of it to other mourners.

“I have listened to the voice of the Lord my God”, I have brought it to the chosen place.

“I have done just as you commanded me", I have rejoiced and made others rejoice.

Look down from thy holy habitation, from heaven, and bless thy people Yisra᾽el, and the land which thou hast given us, as thou didst swear to our fathers, a land flowing with milk and honey.

“Look down from Your holy abode, from heaven”.

We have done what You decreed upon us, You too do what You have promised us. Look down from Your holy abode, from heaven, and bless Your people Israel with sons and daughters.

“And the land which You have given us” with dew and rain and with offspring of cattle.

“As You swore to our fathers, a land flowing with milk and honey” that You may give a good taste to the produce.

From here they said that Israelites and mamzerim may make the confession, but not converts, nor freed slaves, since they have no inheritance in the land.

Rabbi Meir says: neither do priests and Levites since they did not take a share of the land.

Rabbi Yose says: they have the Levitical cities.

Yohanan the high priest stopped the confession of the maaser.

He also abolished the “wakers” and the “strikers.” Until his days the hammer used to beat in Jerusalem. And in his days one did not have to ask about demai.

We will return to you, Tractate Maaser Sheni, and you will return to us; our mind is on you, Tractate Maaser Sheni, and your mind is on us; we will not forget you, Tractate Maaser Sheni, and you will not forget us – not in this world and not in the next world.

ובימיו אין אדם צריך לשאול על הדמאי – for he said to the people of his generation: just as the Great Priest’s Due (2% that went to a Kohen) has the punishment of the death penalty [for non-compliance with this regulation], so too the Terumat Ma’aser/the ten percent that the Levite gave to the Kohen and eatables forbidden pending the separation of sacred gifts carry the death penalty [for non-compliance].

And he ordained that they should take out from that which was doubtfully-tithed only the tithe of the tithe that the Levite owes to the Kohen and Second Tithe, and they should not remove from it First Tithe or the Poor Tithe (in years three and six), for they can say to the Levite or to the poor that he brought proof that it is eatables forbidden pending the separation of sacred gifts and they should take [them].

And from this ordinance onward, he whomever purchases produce from the market would not ask if they were properly prepared or not, but he can immediate separate from them the Priest’s Due, the tithe of the tithe that the Levite gives to the Kohen and Second Tithe and eat the remainder. For all who purchase produce from an ignoramus are considered doubtfully tithed.