(כב) עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כׇּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃ (כג) וְאָכַלְתָּ֞ לִפְנֵ֣י ׀ יְהֹוָ֣ה אֱלֹהֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֮ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּירֹֽשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־יְהֹוָ֥ה אֱלֹהֶ֖יךָ כׇּל־הַיָּמִֽים׃ (כד) וְכִֽי־יִרְבֶּ֨ה מִמְּךָ֜ הַדֶּ֗רֶךְ כִּ֣י לֹ֣א תוּכַל֮ שְׂאֵתוֹ֒ כִּֽי־יִרְחַ֤ק מִמְּךָ֙ הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ לָשׂ֥וּם שְׁמ֖וֹ שָׁ֑ם כִּ֥י יְבָרֶכְךָ֖ יְהֹוָ֥ה אֱלֹהֶֽיךָ׃ (כה) וְנָתַתָּ֖ה בַּכָּ֑סֶף וְצַרְתָּ֤ הַכֶּ֙סֶף֙ בְּיָ֣דְךָ֔ וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֥ר יִבְחַ֛ר יְהֹוָ֥ה אֱלֹהֶ֖יךָ בּֽוֹ׃ (כו) וְנָתַתָּ֣ה הַכֶּ֡סֶף בְּכֹל֩ אֲשֶׁר־תְּאַוֶּ֨ה נַפְשְׁךָ֜ בַּבָּקָ֣ר וּבַצֹּ֗אן וּבַיַּ֙יִן֙ וּבַשֵּׁכָ֔ר וּבְכֹ֛ל אֲשֶׁ֥ר תִּֽשְׁאָלְךָ֖ נַפְשֶׁ֑ךָ וְאָכַ֣לְתָּ שָּׁ֗ם לִפְנֵי֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ וְשָׂמַחְתָּ֖ אַתָּ֥ה וּבֵיתֶֽךָ׃
(22) You*You See note at 12.7. 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 your God יהוה, in the place where [God] will choose to establish the divine name, so that you may learn to revere your God יהוה forever. (24) Should the distance be too great for you, should you be unable to transport them, because the place where your God יהוה has chosen to establish the divine name is far from you and because your God יהוה has blessed you,*has blessed you I.e., with abundant crops. (25) you may convert them into money. Wrap up the money and take it with you to the place that your God יהוה has chosen, (26) 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 יהוה, and rejoice with your household.
(ל) וְכׇל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֙רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַיהֹוָ֖ה ה֑וּא קֹ֖דֶשׁ לַֽיהֹוָֽה׃ (לא) וְאִם־גָּאֹ֥ל יִגְאַ֛ל אִ֖ישׁ מִמַּֽעַשְׂר֑וֹ חֲמִשִׁית֖וֹ יֹסֵ֥ף עָלָֽיו׃
(30) All tithes from the land, whether seed from the ground or fruit from the tree, are יהוה’s; they are holy to יהוה. (31) If any party wishes to redeem any tithes, one-fifth must be added to them.
(כח) מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כׇּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃ (כט) וּבָ֣א הַלֵּוִ֡י כִּ֣י אֵֽין־לוֹ֩ חֵ֨לֶק וְנַחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּ֠ר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָרֶכְךָ֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ בְּכׇל־מַעֲשֵׂ֥ה יָדְךָ֖ אֲשֶׁ֥ר תַּעֲשֶֽׂה׃ {ס}
(28) Every third year*Every third year Lit. “After a period of three years”; cf. Deut. 26.12. you shall bring out the full tithe of your yield of that year, but leave it within your settlements. (29) Then the [family of 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 your God יהוה may bless you in all the enterprises you undertake.
Viduy Maysrot
(יב) כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂ֠ר אֶת־כׇּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר וְנָתַתָּ֣ה לַלֵּוִ֗י לַגֵּר֙ לַיָּת֣וֹם וְלָֽאַלְמָנָ֔ה וְאָכְל֥וּ בִשְׁעָרֶ֖יךָ וְשָׂבֵֽעוּ׃ (יג) וְאָמַרְתָּ֡ לִפְנֵי֩ יְהֹוָ֨ה אֱלֹהֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכׇל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃ (יד) לֹא־אָכַ֨לְתִּי בְאֹנִ֜י מִמֶּ֗נּוּ וְלֹא־בִעַ֤רְתִּי מִמֶּ֙נּוּ֙ בְּטָמֵ֔א וְלֹא־נָתַ֥תִּי מִמֶּ֖נּוּ לְמֵ֑ת שָׁמַ֗עְתִּי בְּקוֹל֙ יְהֹוָ֣ה אֱלֹהָ֔י עָשִׂ֕יתִי כְּכֹ֖ל אֲשֶׁ֥ר צִוִּיתָֽנִי׃ (טו) הַשְׁקִ֩יפָה֩ מִמְּע֨וֹן קׇדְשְׁךָ֜ מִן־הַשָּׁמַ֗יִם וּבָרֵ֤ךְ אֶֽת־עַמְּךָ֙ אֶת־יִשְׂרָאֵ֔ל וְאֵת֙ הָאֲדָמָ֔ה אֲשֶׁ֥ר נָתַ֖תָּה לָ֑נוּ כַּאֲשֶׁ֤ר נִשְׁבַּ֙עְתָּ֙ לַאֲבֹתֵ֔ינוּ אֶ֛רֶץ זָבַ֥ת חָלָ֖ב וּדְבָֽשׁ׃ {ס}
(12) When you have set aside in full the tenth part of your yield—in the third year, the year of the tithe*in the third year, the year of the tithe See Deut. 14.28–29. —and have given it to the [family of the] Levite, the stranger, the fatherless, and the widow, that they may eat their fill in your settlements, (13) you*you See note at 12.7. shall declare before your God יהוה: “I have cleared out the consecrated portion from the house; and I have given it to the [family of the] Levite, the stranger, the fatherless, and the widow, just as You commanded me; I have neither transgressed nor neglected any of Your commandments: (14) *Meaning of first part of verse uncertain. I have not eaten of it while in mourning, I have not cleared out any of it while I was impure, and I have not deposited any of it with the dead.*deposited any of it with the dead No part of the tithe may be left as food for the dead. I have obeyed my God יהוה; I have done just as You commanded me. (15) Look down from Your holy abode, from heaven, and bless Your people Israel and the soil You have given us, a land flowing with milk and honey, as You swore to our fathers.”