tithe

MISHNAH: One may circumvent about Second Tithe. How is this? A person may say to his neighbor, his adult son or daughter, his Hebrew male or female slave: Take these coins and redeem this tithe for yourself. But he should not say so to his minor son or daughter or his Canaanite male or female slave because their hand is like his hand. If somebody was standing on the threshing floor and no coins were in his hand, he says to a friend, this produce is given to you as a gift; then he goes on and says to him, it is redeemed by coins in the house.

How do we hold? If he said to him, go and redeem for me, he is his agent; go and redeem for yourself, they are the other’s property. But we have to hold that he said to him, redeem for me of your property, or redeem for yourself of my property. We have stated thus: “Redeem for me of your property, or redeem for yourself of my property, he does not add a fifth.” Rebbi Joḥanan said, for any tithe, where neither it nor its redemption money is his, he does not have to add a fifth. Rebbi Yose ben Rebbi Abun in the name of Rebbi Ḥanina, the reason of Rebbi Joḥanan (Lev. 27:31): “If a person goes to redeem of his own tithes, his own fifth he shall add to it;” both it and its redemption money must be his.

Rebbi Zeïra understood it from here: “But he cannot make them acquire through his minor son or daughter or his Canaanite male or female slave, because their hand is not like his hand.” Does this not imply that a slave is not able to transfer rights from his master to another person? Explain it following Rebbi Meïr since Rebbi Meïr makes the hand of the slave the hand of his master. But did we not state “his wife”? Rebbi Meïr holds that the hand of the wife is the hand of her husband! Rebbi Ḥananiah said in the name of Rebbi Phineas, explain it following the Tanna who stated: “His wife cannot redeem Second Tithe for him. Rebbi Simeon ben Eleazar says in the name of Rebbi Meïr, his wife can redeem Second Tithe for him.” For that Tanna, Rebbi Meïr makes the hand of the slave the hand of his master but not the hand of the wife the hand of her husband!

Rebbi Zeïra understood it from here: “But he cannot make them acquire through his minor son or daughter or his Canaanite male or female slave, because their hand is not like his hand.” Does this not imply that a slave is not able to transfer rights from his master to another person? Explain it following Rebbi Meïr since Rebbi Meïr makes the hand of the slave the hand of his master. But did we not state “his wife”? Rebbi Meïr holds that the hand of the wife is the hand of her husband! Rebbi Ḥananiah said in the name of Rebbi Phineas, explain it following the Tanna who stated: “His wife cannot redeem Second Tithe for him. Rebbi Simeon ben Eleazar says in the name of Rebbi Meïr, his wife can redeem Second Tithe for him.” For that Tanna, Rebbi Meïr makes the hand of the slave the hand of his master but not the hand of the wife the hand of her husband!

MISHNAH: If [somebody] took from [another] tithe in the value of a tetradrachma and did not pay to redeem it until it became worth two, he gives him a tetradrachma, gains a tetradrachma, and the Second Tithe is his. If [somebody] took from [another] tithe in the value of two and did not pay to redeem it until it became worth one tetradrachma, he gives him a tetradrachma of profane money and a tetradrachma of his Second Tithe [money]. If he is a vulgar, he gives him from his demay. If somebody redeemed Second Tithe and did not give it a name, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit. If a man was talking with a woman about her bill of divorce or her preliminary marriage and gave her [the valuable for] preliminary marriage and did not spell it out, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit.

MISHNAH: If [somebody] took from [another] tithe in the value of a tetradrachma and did not pay to redeem it until it became worth two, he gives him a tetradrachma, gains a tetradrachma, and the Second Tithe is his. If [somebody] took from [another] tithe in the value of two and did not pay to redeem it until it became worth one tetradrachma, he gives him a tetradrachma of profane money and a tetradrachma of his Second Tithe [money]. If he is a vulgar, he gives him from his demay. If somebody redeemed Second Tithe and did not give it a name, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit. If a man was talking with a woman about her bill of divorce or her preliminary marriage and gave her [the valuable for] preliminary marriage and did not spell it out, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit.

MISHNAH: If [somebody] took from [another] tithe in the value of a tetradrachma and did not pay to redeem it until it became worth two, he gives him a tetradrachma, gains a tetradrachma, and the Second Tithe is his. If [somebody] took from [another] tithe in the value of two and did not pay to redeem it until it became worth one tetradrachma, he gives him a tetradrachma of profane money and a tetradrachma of his Second Tithe [money]. If he is a vulgar, he gives him from his demay. If somebody redeemed Second Tithe and did not give it a name, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit. If a man was talking with a woman about her bill of divorce or her preliminary marriage and gave her [the valuable for] preliminary marriage and did not spell it out, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit.

MISHNAH: If [somebody] took from [another] tithe in the value of a tetradrachma and did not pay to redeem it until it became worth two, he gives him a tetradrachma, gains a tetradrachma, and the Second Tithe is his. If [somebody] took from [another] tithe in the value of two and did not pay to redeem it until it became worth one tetradrachma, he gives him a tetradrachma of profane money and a tetradrachma of his Second Tithe [money]. If he is a vulgar, he gives him from his demay. If somebody redeemed Second Tithe and did not give it a name, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit. If a man was talking with a woman about her bill of divorce or her preliminary marriage and gave her [the valuable for] preliminary marriage and did not spell it out, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit.

MISHNAH: If [somebody] took from [another] tithe in the value of a tetradrachma and did not pay to redeem it until it became worth two, he gives him a tetradrachma, gains a tetradrachma, and the Second Tithe is his. If [somebody] took from [another] tithe in the value of two and did not pay to redeem it until it became worth one tetradrachma, he gives him a tetradrachma of profane money and a tetradrachma of his Second Tithe [money]. If he is a vulgar, he gives him from his demay. If somebody redeemed Second Tithe and did not give it a name, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit. If a man was talking with a woman about her bill of divorce or her preliminary marriage and gave her [the valuable for] preliminary marriage and did not spell it out, Rebbi Yose says it is sufficient, Rebbi Jehudah says he has to be explicit.

HALAKHAH: The Mishnah does not follow Rabban Simeon ben Gamliel, as we have stated: “Rabban Simeon ben Gamliel says, always the taking up of Second Tithe is its redemption.”

Rebbi Assi in the name of Rebbi Eleazar: One does not add a fifth to the second tetradrachma. Rebbi Eleazar stared at him. He said to him, why do you stare at me? Rebbi Hila also agrees with it, following what Rebbi Joḥanan said, for any tithe, where not it and its redemption money is his, he does not add a fifth.

How must he be explicit? “This is your bill of divorce, or this is for your preliminary marriage,” and here: “This is for redemption of Second Tithe.”

MISHNAH: He who put aside an as and ate for half of its worth, then went to another place where it is worth a dupondius, has to eat another as for it. He who put aside a dupondius and ate for half of its worth, then went to another place where it would be worth an as, has to eat another half. He who put aside an as of Second Tithe eats for it 11 as and 1/100 of an as; the House of Shammai say, 10 in total, but the House of Hillel say, if it is certain 11 and for demay 10.

The House of Shammai say, if it is certain 11 and for demay 10. Bar Qappara stated, both for demay and for certain 11. Rebbi Yudan ben Rebbi Shalom taught what Bar Qappara had stated. The House of Shammai follows Rebbi Eliezer, since Rebbi Eliezer said, he who is trustworthy for the Second is trustworthy for the First. Rebbi Yose said, everybody agrees, they made it like additions to First Fruits. Just as additions to First Fruits are eaten in purity and are free from demay, so this is eaten as Second Tithe and is free from the First. Rebbi Ḥananiah confirmed in the name of Rebbi Issi: it is Rebbi Eliezer’s.

MISHNAH: All found coins are profane, even gold denars with silver or change. If one found with them a potsherd reading “tithe”, it is tithe. If one finds a vessel inscribed “sacrifice”, Rebbi Jehudah said, if it was pottery it is profane and its contents sacrifice, but if it was metal it is sacrifice and its contents profane. They said to him, people do not put profane in sacrifice [vessels]. If one finds a vessel inscribed ק it means sacrifice, מ tithe, ד demay, ט ṭevel, ת heave since in times of danger one wrote ת for heave. Rebbi Yose says, all these are people’s names. Rebbi Yose said, even if he found an amphora full of produce and inscribed “heave”, these are profane since I say last year it was full of tithe produce but he emptied it. If somebody said to his son, “Second Tithe is in that corner” but he found it in another corner, that is profane. “There is a talent” but he found 200, the remainder is profane. “200” and he found 100, all is tithe.

MISHNAH: All found coins are profane, even gold denars with silver or change. If one found with them a potsherd reading “tithe”, it is tithe. If one finds a vessel inscribed “sacrifice”, Rebbi Jehudah said, if it was pottery it is profane and its contents sacrifice, but if it was metal it is sacrifice and its contents profane. They said to him, people do not put profane in sacrifice [vessels]. If one finds a vessel inscribed ק it means sacrifice, מ tithe, ד demay, ט ṭevel, ת heave since in times of danger one wrote ת for heave. Rebbi Yose says, all these are people’s names. Rebbi Yose said, even if he found an amphora full of produce and inscribed “heave”, these are profane since I say last year it was full of tithe produce but he emptied it. If somebody said to his son, “Second Tithe is in that corner” but he found it in another corner, that is profane. “There is a talent” but he found 200, the remainder is profane. “200” and he found 100, all is tithe.

MISHNAH: All found coins are profane, even gold denars with silver or change. If one found with them a potsherd reading “tithe”, it is tithe. If one finds a vessel inscribed “sacrifice”, Rebbi Jehudah said, if it was pottery it is profane and its contents sacrifice, but if it was metal it is sacrifice and its contents profane. They said to him, people do not put profane in sacrifice [vessels]. If one finds a vessel inscribed ק it means sacrifice, מ tithe, ד demay, ט ṭevel, ת heave since in times of danger one wrote ת for heave. Rebbi Yose says, all these are people’s names. Rebbi Yose said, even if he found an amphora full of produce and inscribed “heave”, these are profane since I say last year it was full of tithe produce but he emptied it. If somebody said to his son, “Second Tithe is in that corner” but he found it in another corner, that is profane. “There is a talent” but he found 200, the remainder is profane. “200” and he found 100, all is tithe.

MISHNAH: All found coins are profane, even gold denars with silver or change. If one found with them a potsherd reading “tithe”, it is tithe. If one finds a vessel inscribed “sacrifice”, Rebbi Jehudah said, if it was pottery it is profane and its contents sacrifice, but if it was metal it is sacrifice and its contents profane. They said to him, people do not put profane in sacrifice [vessels]. If one finds a vessel inscribed ק it means sacrifice, מ tithe, ד demay, ט ṭevel, ת heave since in times of danger one wrote ת for heave. Rebbi Yose says, all these are people’s names. Rebbi Yose said, even if he found an amphora full of produce and inscribed “heave”, these are profane since I say last year it was full of tithe produce but he emptied it. If somebody said to his son, “Second Tithe is in that corner” but he found it in another corner, that is profane. “There is a talent” but he found 200, the remainder is profane. “200” and he found 100, all is tithe.

MISHNAH: All found coins are profane, even gold denars with silver or change. If one found with them a potsherd reading “tithe”, it is tithe. If one finds a vessel inscribed “sacrifice”, Rebbi Jehudah said, if it was pottery it is profane and its contents sacrifice, but if it was metal it is sacrifice and its contents profane. They said to him, people do not put profane in sacrifice [vessels]. If one finds a vessel inscribed ק it means sacrifice, מ tithe, ד demay, ט ṭevel, ת heave since in times of danger one wrote ת for heave. Rebbi Yose says, all these are people’s names. Rebbi Yose said, even if he found an amphora full of produce and inscribed “heave”, these are profane since I say last year it was full of tithe produce but he emptied it. If somebody said to his son, “Second Tithe is in that corner” but he found it in another corner, that is profane. “There is a talent” but he found 200, the remainder is profane. “200” and he found 100, all is tithe.

MISHNAH: All found coins are profane, even gold denars with silver or change. If one found with them a potsherd reading “tithe”, it is tithe. If one finds a vessel inscribed “sacrifice”, Rebbi Jehudah said, if it was pottery it is profane and its contents sacrifice, but if it was metal it is sacrifice and its contents profane. They said to him, people do not put profane in sacrifice [vessels]. If one finds a vessel inscribed ק it means sacrifice, מ tithe, ד demay, ט ṭevel, ת heave since in times of danger one wrote ת for heave. Rebbi Yose says, all these are people’s names. Rebbi Yose said, even if he found an amphora full of produce and inscribed “heave”, these are profane since I say last year it was full of tithe produce but he emptied it. If somebody said to his son, “Second Tithe is in that corner” but he found it in another corner, that is profane. “There is a talent” but he found 200, the remainder is profane. “200” and he found 100, all is tithe.

It was stated: Alef dalet ḥet ṭet mem tav heave. א “first”. ד “demay”. ח “its fat”. ט “its best”. ר “beginning”. ת “heave”. ב ש “Second Tithe”, פ ש “Second Tithe”. י מ “tithe”. Tithe for the City, redemption. Those on the name of Yose, on the name of Simeon, to take it up to eat in Jerusalem, are profane; I am saying contributions they arranged among themselves.

It was stated: Alef dalet ḥet ṭet mem tav heave. א “first”. ד “demay”. ח “its fat”. ט “its best”. ר “beginning”. ת “heave”. ב ש “Second Tithe”, פ ש “Second Tithe”. י מ “tithe”. Tithe for the City, redemption. Those on the name of Yose, on the name of Simeon, to take it up to eat in Jerusalem, are profane; I am saying contributions they arranged among themselves.

It was stated: Alef dalet ḥet ṭet mem tav heave. א “first”. ד “demay”. ח “its fat”. ט “its best”. ר “beginning”. ת “heave”. ב ש “Second Tithe”, פ ש “Second Tithe”. י מ “tithe”. Tithe for the City, redemption. Those on the name of Yose, on the name of Simeon, to take it up to eat in Jerusalem, are profane; I am saying contributions they arranged among themselves.

It was stated: Alef dalet ḥet ṭet mem tav heave. א “first”. ד “demay”. ח “its fat”. ט “its best”. ר “beginning”. ת “heave”. ב ש “Second Tithe”, פ ש “Second Tithe”. י מ “tithe”. Tithe for the City, redemption. Those on the name of Yose, on the name of Simeon, to take it up to eat in Jerusalem, are profane; I am saying contributions they arranged among themselves.

So far new ones. Old ones, I am saying yesterday it was full of heave but he empties it, like this: Rebbi Jonah and Rebbi Yose were partners in a cellar of (wine)-barrels. When Rebbi Jonah died, Rebbi Mana said to Rebbi Yose: Any barrel on which is written “Rebbi Jonah” is mine. He said to him, yesteryear is was yours, this year it is mine. But if he found that on the lid was written “tithe”, it is tithe.

So far new ones. Old ones, I am saying yesterday it was full of heave but he empties it, like this: Rebbi Jonah and Rebbi Yose were partners in a cellar of (wine)-barrels. When Rebbi Jonah died, Rebbi Mana said to Rebbi Yose: Any barrel on which is written “Rebbi Jonah” is mine. He said to him, yesteryear is was yours, this year it is mine. But if he found that on the lid was written “tithe”, it is tithe.

Were these exchanged? We have stated there: “If he prepared black ones and found white, white and found black, two and found three, they are forbidden, three and found two they are permitted.” Rebbi Jacob bar Aḥa in the name of Rebbi Assi, this is Rebbi’s, as we have stated: “Two hundred and he found a talent, a talent was taken, the word of Rebbi, but the Sages say, it is profane.” He turned around and said, this is everybody’s opinion since pigeon chicks usually start to fly. But did not Rebbi Ḥalaphta ben Shaul state: The same rule applies to pigeon chicks and to eggs. Therefore, it is Rebbi’s. There, he put it there and he found, here, his father put it there, did his father find it? Rebbi Abun bar Cohen said before Rebbi Yose in the name of Rebbi Aḥa: Rebbi Abba bar Zavda taught according to Rebbi for Second Tithe.

Rebbi Joḥanan said, Rabban Simeon ben Gamliel parallels him who says “in the evening”, as we have stated: “Rebbi Dosa says, ‘everything the poor will collect between the sheaves shall be abandoned’, it is abandoned. Rebbi Jehudah says, in the evening. But the Sages say, a declaration of abandonment under duress is not an abandonment, for we are not responsible for tricksters.” But he is not parallel to him who says “in the morning”. Can one abandon anything if it is standing on the ground? Rebbi Jeremiah said, it is even parallel to him who says “in the morning”. Is it not Rabban Simeon ben Gamliel’s? In addition, he holds that taking Second Tithe is its redemption. Rebbi Yose said, is that (Lev. 27:19): “It shall be his”? If somebody saw a loaf floating in a river and said, that loaf shall be dedicated, did he say anything? Rebbi Jeremiah said, before you ask all these questions regarding “in the morning”, ask them regarding “in the evening!” He answered him, he who holds “in the evening” does not have all these questions.

It was stated: Rebbi says, the House of Shammai said this only for the Sabbatical year, but in all other years of the Sabbatical cycle, the House of Shammai say that it is subject to a fifth and subject to removal. According to that Tanna, they learned the rules of the fourth-year orchard only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, so there is no fourth-year orchard in the Sabbatical year. But then should there be no holiness in it? Its holiness comes from the verse (Lev. 19:24): “Holy for praises,” it has the status of those holy fruits over which praises are said. And should it be permitted to the fresh mourner? It is stated: This implies that it is forbidden to the fresh mourner. And should it be subject to removal? Following Rebbi Simeon, since Rebbi Simeon frees it from removal. And should it be redeemed while still connected to the ground?

It was stated: Rebbi says, the House of Shammai said this only for the Sabbatical year, but in all other years of the Sabbatical cycle, the House of Shammai say that it is subject to a fifth and subject to removal. According to that Tanna, they learned the rules of the fourth-year orchard only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, so there is no fourth-year orchard in the Sabbatical year. But then should there be no holiness in it? Its holiness comes from the verse (Lev. 19:24): “Holy for praises,” it has the status of those holy fruits over which praises are said. And should it be permitted to the fresh mourner? It is stated: This implies that it is forbidden to the fresh mourner. And should it be subject to removal? Following Rebbi Simeon, since Rebbi Simeon frees it from removal. And should it be redeemed while still connected to the ground?

Rabban Simeon ben Gamliel stated: Both in the Sabbatical year and in the rest of the years of the Sabbatical cycle, the House of Shammai say, there is no fifth and no removal. According to that Tanna, they did not at all learn the rules of the fourth-year orchard from Second Tithe. But then should there be no holiness in it? Its holiness comes from the verse (Lev. 19:24): “Holy for praises;” it has the status of those holy fruits over which praises are said. And should it be permitted to the fresh mourner? It is stated: This implies that it is forbidden to the fresh mourner. And should it be subject to removal? Following Rebbi Simeon, since Rebbi Simeon frees it from removal. And should it be redeemed while still connected to the ground?

Rebbi Ayvu bar Naggari stated before Rebbi La following Rebbi Ismael (Lev. 27:31): “If a man redeems part of his tithes, he should add their fifth to it.” That excludes the fourth-year orchard; one is not obligated by it for a fifth. Then he turned around and stated: There are two terms of redemption, one for the Second Tithe and one for the fourth-year orchard.

There we have stated: Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile, but the Sages say there is. Rebbi Eleazar said, so says the Mishnah: There is never a vineyard in the fourth year for the Gentile. Rebbi Bibi said before Rebbi Zeïra in the name of Rebbi Eleazar: According to the opinion of Rebbi, the statement of Rebbi Jehudah turns out to be like the statement of the House of Shammai. Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, so there is no fourth-year orchard in the Sabbatical year. Similarly, Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, so there is no fourth-year orchard in Syria. He said to him, look what he said! He said only, it is not subject to a fifth and is not subject to removal, hence, it is subject to all other rules; Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile in Syria.

There we have stated: Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile, but the Sages say there is. Rebbi Eleazar said, so says the Mishnah: There is never a vineyard in the fourth year for the Gentile. Rebbi Bibi said before Rebbi Zeïra in the name of Rebbi Eleazar: According to the opinion of Rebbi, the statement of Rebbi Jehudah turns out to be like the statement of the House of Shammai. Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, so there is no fourth-year orchard in the Sabbatical year. Similarly, Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, so there is no fourth-year orchard in Syria. He said to him, look what he said! He said only, it is not subject to a fifth and is not subject to removal, hence, it is subject to all other rules; Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile in Syria.

There we have stated: Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile, but the Sages say there is. Rebbi Eleazar said, so says the Mishnah: There is never a vineyard in the fourth year for the Gentile. Rebbi Bibi said before Rebbi Zeïra in the name of Rebbi Eleazar: According to the opinion of Rebbi, the statement of Rebbi Jehudah turns out to be like the statement of the House of Shammai. Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, so there is no fourth-year orchard in the Sabbatical year. Similarly, Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, so there is no fourth-year orchard in Syria. He said to him, look what he said! He said only, it is not subject to a fifth and is not subject to removal, hence, it is subject to all other rules; Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile in Syria.

There we have stated: Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile, but the Sages say there is. Rebbi Eleazar said, so says the Mishnah: There is never a vineyard in the fourth year for the Gentile. Rebbi Bibi said before Rebbi Zeïra in the name of Rebbi Eleazar: According to the opinion of Rebbi, the statement of Rebbi Jehudah turns out to be like the statement of the House of Shammai. Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, so there is no fourth-year orchard in the Sabbatical year. Similarly, Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, so there is no fourth-year orchard in Syria. He said to him, look what he said! He said only, it is not subject to a fifth and is not subject to removal, hence, it is subject to all other rules; Rebbi Jehudah says, there is no vineyard in the fourth year for the Gentile in Syria.

Samuel bar Abba asked: Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, there is no fourth-year orchard in the Sabbatical year. Similarly, in the third and sixth years of the Sabbatical cycle, since there is no Second Tithe, there should not be any fourth-year orchard. Rebbi Yose said, even though there is no Second Tithe in the third and sixth years, there are the tithes. In the Sabbatical year, there are no tithes at all.

Samuel bar Abba asked: Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, there is no fourth-year orchard in the Sabbatical year. Similarly, in the third and sixth years of the Sabbatical cycle, since there is no Second Tithe, there should not be any fourth-year orchard. Rebbi Yose said, even though there is no Second Tithe in the third and sixth years, there are the tithes. In the Sabbatical year, there are no tithes at all.

Samuel bar Abba asked: Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, there is no fourth-year orchard in the Sabbatical year. Similarly, in the third and sixth years of the Sabbatical cycle, since there is no Second Tithe, there should not be any fourth-year orchard. Rebbi Yose said, even though there is no Second Tithe in the third and sixth years, there are the tithes. In the Sabbatical year, there are no tithes at all.

Samuel bar Abba asked: Since the House of Shammai said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in the Sabbatical year, there is no fourth-year orchard in the Sabbatical year. Similarly, in the third and sixth years of the Sabbatical cycle, since there is no Second Tithe, there should not be any fourth-year orchard. Rebbi Yose said, even though there is no Second Tithe in the third and sixth years, there are the tithes. In the Sabbatical year, there are no tithes at all.

Ḥeipha asked: Since Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, there is no fourth-year orchard in Syria. Similarly, they learned the rules of the heave of the thanksgiving sacrifice only from the heave of the tithe; since you say that there was no heave of the tithe in the desert, will it follow that there was no heave of the thanksgiving sacrifice in the desert? Rebbi Yose said, they learned from it only in regard to quantities.

Ḥeipha asked: Since Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, there is no fourth-year orchard in Syria. Similarly, they learned the rules of the heave of the thanksgiving sacrifice only from the heave of the tithe; since you say that there was no heave of the tithe in the desert, will it follow that there was no heave of the thanksgiving sacrifice in the desert? Rebbi Yose said, they learned from it only in regard to quantities.

Ḥeipha asked: Since Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, there is no fourth-year orchard in Syria. Similarly, they learned the rules of the heave of the thanksgiving sacrifice only from the heave of the tithe; since you say that there was no heave of the tithe in the desert, will it follow that there was no heave of the thanksgiving sacrifice in the desert? Rebbi Yose said, they learned from it only in regard to quantities.

Ḥeipha asked: Since Rebbi Jehudah said that they learned the rules of the vineyard of the fourth year only from Second Tithe; since you say that there is no Second Tithe in Syria, there is no fourth-year orchard in Syria. Similarly, they learned the rules of the heave of the thanksgiving sacrifice only from the heave of the tithe; since you say that there was no heave of the tithe in the desert, will it follow that there was no heave of the thanksgiving sacrifice in the desert? Rebbi Yose said, they learned from it only in regard to quantities.

It was stated: Rebbi Yose ben Rebbi Jehudah said, Rebbi Eleazar ben Rebbi Simeon said, Israel did become obligated for the fourth-year orchard only after 14 years, seven during which they conquered and seven during which they divided up the land. Rav Ḥisda said, it turns out that the argument of Rebbi Yose ben Rebbi Jehudah is identical with that of his father Rebbi Jehudah. Just as Rebbi Jehudah said that they learned the rules of the fourth-year orchard only from Second Tithe, since you say that there is no Second Tithe in Syria, so there is no fourth-year orchard in Syria. Similarly, Rebbi Yose ben Rebbi Jehudah said that they learned the rules of the fourth-year orchard only from Second Tithe, since you say that they did become obligated for the fourth-year orchard only after 14 years,, similarly there was no fourth-year orchard until after 14 years. Rebbi Yose said, he follows his son’s argument; Syria was inferred from “after 14 years;” “after 14 years” was not inferred from Syria.

It was stated: Rebbi Yose ben Rebbi Jehudah said, Rebbi Eleazar ben Rebbi Simeon said, Israel did become obligated for the fourth-year orchard only after 14 years, seven during which they conquered and seven during which they divided up the land. Rav Ḥisda said, it turns out that the argument of Rebbi Yose ben Rebbi Jehudah is identical with that of his father Rebbi Jehudah. Just as Rebbi Jehudah said that they learned the rules of the fourth-year orchard only from Second Tithe, since you say that there is no Second Tithe in Syria, so there is no fourth-year orchard in Syria. Similarly, Rebbi Yose ben Rebbi Jehudah said that they learned the rules of the fourth-year orchard only from Second Tithe, since you say that they did become obligated for the fourth-year orchard only after 14 years,, similarly there was no fourth-year orchard until after 14 years. Rebbi Yose said, he follows his son’s argument; Syria was inferred from “after 14 years;” “after 14 years” was not inferred from Syria.

It was stated: Rebbi Yose ben Rebbi Jehudah said, Rebbi Eleazar ben Rebbi Simeon said, Israel did become obligated for the fourth-year orchard only after 14 years, seven during which they conquered and seven during which they divided up the land. Rav Ḥisda said, it turns out that the argument of Rebbi Yose ben Rebbi Jehudah is identical with that of his father Rebbi Jehudah. Just as Rebbi Jehudah said that they learned the rules of the fourth-year orchard only from Second Tithe, since you say that there is no Second Tithe in Syria, so there is no fourth-year orchard in Syria. Similarly, Rebbi Yose ben Rebbi Jehudah said that they learned the rules of the fourth-year orchard only from Second Tithe, since you say that they did become obligated for the fourth-year orchard only after 14 years,, similarly there was no fourth-year orchard until after 14 years. Rebbi Yose said, he follows his son’s argument; Syria was inferred from “after 14 years;” “after 14 years” was not inferred from Syria.

Rebbi Jeremiah asked before Rebbi Zeïra: According to those who declare it his property, should it not be subject to tithes? He said to him, according to what Rebbi Joshua ben Levi said, as Rebbi Abin said in the name of Rebbi Joshua ben Levi, not only this practice, but in any practical question which is weak in court and you do not know how to decide, go out and see how the public acts, and act accordingly. And we see that they do not give. Rebbi Mana said, that is, if the practice would follow the House of Shammai. But is there any public that acts according to the House of Shammai? Rebbi Abin said, they learned the rules of the vineyard of the fourth year only from Second Tithe; just as you say that Second Tithe is not subject to tithes, so the yield of the fourth year is not subject to tithes.

Rebbi Jeremiah asked before Rebbi Zeïra: According to those who declare it his property, should it not be subject to tithes? He said to him, according to what Rebbi Joshua ben Levi said, as Rebbi Abin said in the name of Rebbi Joshua ben Levi, not only this practice, but in any practical question which is weak in court and you do not know how to decide, go out and see how the public acts, and act accordingly. And we see that they do not give. Rebbi Mana said, that is, if the practice would follow the House of Shammai. But is there any public that acts according to the House of Shammai? Rebbi Abin said, they learned the rules of the vineyard of the fourth year only from Second Tithe; just as you say that Second Tithe is not subject to tithes, so the yield of the fourth year is not subject to tithes.

Rebbi Abba, Rebbi Ḥiyya, in the name of Rebbi Joḥanan: A dough of Second Tithe in Jerusalem, following Rebbi Meïr, is free from ḥallah, following Rebbi Jehudah it is subject to ḥallah. Rebbi Jonah said, they said this only for Jerusalem, but not for the countryside.

MISHNAH: How does one redeem a fourth-year orchard? He puts a tetradrachma before three [experts] and asks, how much does a person redeem for himself for a tetradrachma when all expense is on him? Then he puts down the money and says, all that is collected under this is exchanged for this money; so and so many baskets per tetradrachma. In a Sabbatical, he redeems its full value. If all of it was abandoned, he has only the cost of harvesting. He who redeems a fourth-year orchard adds its fifth whether it was his or was given to him as a gift. The removal was on the day before the first day of Passover in the fourth and the seventh year [of the Sabbatical cycle.] What is the removal? One gives heave and heave of the tithe to its recipients, First Tithe to its recipients, tithe of the poor to its recipients. Second Tithe and First Fruits are removed on the spot. Rebbi Simeon says, first fruits one gives to the Cohanim like heave. A cooked dish the House of Shammai say one has to remove, but the House of Hillel say it is as if removed. He who had produce in this time and the year of removal came, the House of Shammai say he has to exchange it for money; the House of Hillel say, either money or produce.

MISHNAH: How does one redeem a fourth-year orchard? He puts a tetradrachma before three [experts] and asks, how much does a person redeem for himself for a tetradrachma when all expense is on him? Then he puts down the money and says, all that is collected under this is exchanged for this money; so and so many baskets per tetradrachma. In a Sabbatical, he redeems its full value. If all of it was abandoned, he has only the cost of harvesting. He who redeems a fourth-year orchard adds its fifth whether it was his or was given to him as a gift. The removal was on the day before the first day of Passover in the fourth and the seventh year [of the Sabbatical cycle.] What is the removal? One gives heave and heave of the tithe to its recipients, First Tithe to its recipients, tithe of the poor to its recipients. Second Tithe and First Fruits are removed on the spot. Rebbi Simeon says, first fruits one gives to the Cohanim like heave. A cooked dish the House of Shammai say one has to remove, but the House of Hillel say it is as if removed. He who had produce in this time and the year of removal came, the House of Shammai say he has to exchange it for money; the House of Hillel say, either money or produce.

MISHNAH: How does one redeem a fourth-year orchard? He puts a tetradrachma before three [experts] and asks, how much does a person redeem for himself for a tetradrachma when all expense is on him? Then he puts down the money and says, all that is collected under this is exchanged for this money; so and so many baskets per tetradrachma. In a Sabbatical, he redeems its full value. If all of it was abandoned, he has only the cost of harvesting. He who redeems a fourth-year orchard adds its fifth whether it was his or was given to him as a gift. The removal was on the day before the first day of Passover in the fourth and the seventh year [of the Sabbatical cycle.] What is the removal? One gives heave and heave of the tithe to its recipients, First Tithe to its recipients, tithe of the poor to its recipients. Second Tithe and First Fruits are removed on the spot. Rebbi Simeon says, first fruits one gives to the Cohanim like heave. A cooked dish the House of Shammai say one has to remove, but the House of Hillel say it is as if removed. He who had produce in this time and the year of removal came, the House of Shammai say he has to exchange it for money; the House of Hillel say, either money or produce.

MISHNAH: How does one redeem a fourth-year orchard? He puts a tetradrachma before three [experts] and asks, how much does a person redeem for himself for a tetradrachma when all expense is on him? Then he puts down the money and says, all that is collected under this is exchanged for this money; so and so many baskets per tetradrachma. In a Sabbatical, he redeems its full value. If all of it was abandoned, he has only the cost of harvesting. He who redeems a fourth-year orchard adds its fifth whether it was his or was given to him as a gift. The removal was on the day before the first day of Passover in the fourth and the seventh year [of the Sabbatical cycle.] What is the removal? One gives heave and heave of the tithe to its recipients, First Tithe to its recipients, tithe of the poor to its recipients. Second Tithe and First Fruits are removed on the spot. Rebbi Simeon says, first fruits one gives to the Cohanim like heave. A cooked dish the House of Shammai say one has to remove, but the House of Hillel say it is as if removed. He who had produce in this time and the year of removal came, the House of Shammai say he has to exchange it for money; the House of Hillel say, either money or produce.

It is written (Deut. 14:28): “At the end of three years you shall take out all tithe of your produce, in that year, and deposit it in your gates.” I could think that once in a Sabbatical cycle you have to distribute the tithes including the tithe of the poor. The verse says “at the end of three years,” once in three years and not once in seven; i. e., in the third and the seventh, twice in a Sabbatical cycle. Do I understand at New Year’s Day, that on New Year’s Day you have to distribute the tithes including the tithe of the poor? The verse says “at the end of three years.” “At the end” means at its conclusion you remove, you do not remove on New Year’s Day. If it is at the end of the year, I could understand that at the beginning of the fourth you have to remove the tithes including the tithe of the poor; the verse says (Deut. 26:12): “If you have finished tithing [all tithe of]78 your produce,” when you have tithed all your fruits. If it is when you have tithed all your fruits, could I understand even on Ḥanukkah? It says here, “at the end of;” it says further (Deut. 26:12): “At the end of seven years, on the fixed time of the Sabbatical year, on the festival of booths.” Since “at the end” there means at a fixed time, so here also at a fixed time. Since there “at the end” means the holiday of booths, does it here also mean the holiday of booths? The verse says “if you have finished tithing all tithe of your produce,” when you have finished tithing all of your fruits? On Passover of the fourth year.

It is written (Deut. 14:28): “At the end of three years you shall take out all tithe of your produce, in that year, and deposit it in your gates.” I could think that once in a Sabbatical cycle you have to distribute the tithes including the tithe of the poor. The verse says “at the end of three years,” once in three years and not once in seven; i. e., in the third and the seventh, twice in a Sabbatical cycle. Do I understand at New Year’s Day, that on New Year’s Day you have to distribute the tithes including the tithe of the poor? The verse says “at the end of three years.” “At the end” means at its conclusion you remove, you do not remove on New Year’s Day. If it is at the end of the year, I could understand that at the beginning of the fourth you have to remove the tithes including the tithe of the poor; the verse says (Deut. 26:12): “If you have finished tithing [all tithe of]78 your produce,” when you have tithed all your fruits. If it is when you have tithed all your fruits, could I understand even on Ḥanukkah? It says here, “at the end of;” it says further (Deut. 26:12): “At the end of seven years, on the fixed time of the Sabbatical year, on the festival of booths.” Since “at the end” there means at a fixed time, so here also at a fixed time. Since there “at the end” means the holiday of booths, does it here also mean the holiday of booths? The verse says “if you have finished tithing all tithe of your produce,” when you have finished tithing all of your fruits? On Passover of the fourth year.

It is written (Deut. 14:28): “At the end of three years you shall take out all tithe of your produce, in that year, and deposit it in your gates.” I could think that once in a Sabbatical cycle you have to distribute the tithes including the tithe of the poor. The verse says “at the end of three years,” once in three years and not once in seven; i. e., in the third and the seventh, twice in a Sabbatical cycle. Do I understand at New Year’s Day, that on New Year’s Day you have to distribute the tithes including the tithe of the poor? The verse says “at the end of three years.” “At the end” means at its conclusion you remove, you do not remove on New Year’s Day. If it is at the end of the year, I could understand that at the beginning of the fourth you have to remove the tithes including the tithe of the poor; the verse says (Deut. 26:12): “If you have finished tithing [all tithe of]78 your produce,” when you have tithed all your fruits. If it is when you have tithed all your fruits, could I understand even on Ḥanukkah? It says here, “at the end of;” it says further (Deut. 26:12): “At the end of seven years, on the fixed time of the Sabbatical year, on the festival of booths.” Since “at the end” there means at a fixed time, so here also at a fixed time. Since there “at the end” means the holiday of booths, does it here also mean the holiday of booths? The verse says “if you have finished tithing all tithe of your produce,” when you have finished tithing all of your fruits? On Passover of the fourth year.

It is written (Deut. 14:28): “At the end of three years you shall take out all tithe of your produce, in that year, and deposit it in your gates.” I could think that once in a Sabbatical cycle you have to distribute the tithes including the tithe of the poor. The verse says “at the end of three years,” once in three years and not once in seven; i. e., in the third and the seventh, twice in a Sabbatical cycle. Do I understand at New Year’s Day, that on New Year’s Day you have to distribute the tithes including the tithe of the poor? The verse says “at the end of three years.” “At the end” means at its conclusion you remove, you do not remove on New Year’s Day. If it is at the end of the year, I could understand that at the beginning of the fourth you have to remove the tithes including the tithe of the poor; the verse says (Deut. 26:12): “If you have finished tithing [all tithe of]78 your produce,” when you have tithed all your fruits. If it is when you have tithed all your fruits, could I understand even on Ḥanukkah? It says here, “at the end of;” it says further (Deut. 26:12): “At the end of seven years, on the fixed time of the Sabbatical year, on the festival of booths.” Since “at the end” there means at a fixed time, so here also at a fixed time. Since there “at the end” means the holiday of booths, does it here also mean the holiday of booths? The verse says “if you have finished tithing all tithe of your produce,” when you have finished tithing all of your fruits? On Passover of the fourth year.

It is written (Deut. 14:28): “At the end of three years you shall take out all tithe of your produce, in that year, and deposit it in your gates.” I could think that once in a Sabbatical cycle you have to distribute the tithes including the tithe of the poor. The verse says “at the end of three years,” once in three years and not once in seven; i. e., in the third and the seventh, twice in a Sabbatical cycle. Do I understand at New Year’s Day, that on New Year’s Day you have to distribute the tithes including the tithe of the poor? The verse says “at the end of three years.” “At the end” means at its conclusion you remove, you do not remove on New Year’s Day. If it is at the end of the year, I could understand that at the beginning of the fourth you have to remove the tithes including the tithe of the poor; the verse says (Deut. 26:12): “If you have finished tithing [all tithe of]78 your produce,” when you have tithed all your fruits. If it is when you have tithed all your fruits, could I understand even on Ḥanukkah? It says here, “at the end of;” it says further (Deut. 26:12): “At the end of seven years, on the fixed time of the Sabbatical year, on the festival of booths.” Since “at the end” there means at a fixed time, so here also at a fixed time. Since there “at the end” means the holiday of booths, does it here also mean the holiday of booths? The verse says “if you have finished tithing all tithe of your produce,” when you have finished tithing all of your fruits? On Passover of the fourth year.

It is written (Deut. 14:28): “At the end of three years you shall take out all tithe of your produce, in that year, and deposit it in your gates.” I could think that once in a Sabbatical cycle you have to distribute the tithes including the tithe of the poor. The verse says “at the end of three years,” once in three years and not once in seven; i. e., in the third and the seventh, twice in a Sabbatical cycle. Do I understand at New Year’s Day, that on New Year’s Day you have to distribute the tithes including the tithe of the poor? The verse says “at the end of three years.” “At the end” means at its conclusion you remove, you do not remove on New Year’s Day. If it is at the end of the year, I could understand that at the beginning of the fourth you have to remove the tithes including the tithe of the poor; the verse says (Deut. 26:12): “If you have finished tithing [all tithe of]78 your produce,” when you have tithed all your fruits. If it is when you have tithed all your fruits, could I understand even on Ḥanukkah? It says here, “at the end of;” it says further (Deut. 26:12): “At the end of seven years, on the fixed time of the Sabbatical year, on the festival of booths.” Since “at the end” there means at a fixed time, so here also at a fixed time. Since there “at the end” means the holiday of booths, does it here also mean the holiday of booths? The verse says “if you have finished tithing all tithe of your produce,” when you have finished tithing all of your fruits? On Passover of the fourth year.

“In that year” you take it out from impure for pure but in other years you do not take it out from impure for pure. Rebbi Eleazar said, so is that baraita: “ ‘In that year’ you have to take it from an impure place to a pure but in other years you do not have to take it from an impure place to a pure.” This statement of Rebbi Eleazar follows the opinion that one does not give tithe to Cohanim. In the days of Rebbi Joshua ben Levi they wanted to vote not to give tithe to Cohanim. They said, why should we come to Rebbi Joshua ben Levi since he will help the Levites. He came and helped the Cohanim and said: In 24 places are Cohanim called Levites and this is one of them (Ez. 44:15): “The Cohanim Levites, the descendants of Ẓadoq.”

“In that year” you take it out from impure for pure but in other years you do not take it out from impure for pure. Rebbi Eleazar said, so is that baraita: “ ‘In that year’ you have to take it from an impure place to a pure but in other years you do not have to take it from an impure place to a pure.” This statement of Rebbi Eleazar follows the opinion that one does not give tithe to Cohanim. In the days of Rebbi Joshua ben Levi they wanted to vote not to give tithe to Cohanim. They said, why should we come to Rebbi Joshua ben Levi since he will help the Levites. He came and helped the Cohanim and said: In 24 places are Cohanim called Levites and this is one of them (Ez. 44:15): “The Cohanim Levites, the descendants of Ẓadoq.”

Rebbi Binjamin bar Gidul and Rebbi Aḥa were sitting together and saying, is it not written (Neh. 10:39): “The Cohen, descendant of Aaron, will share with the Levites in the Levite’s tithe”? To give him heave of the tithe. But is it not written (Neh. 10:39): “The Levites shall bring [the tithe of] the tithe”? Rebbi Ḥuna and the colleagues, one of them said “to the descendants of Levi”. Why does the verse say (Num. 18:21): “And to the descendants of Levi”? From here that one gives tithes to Cohanim. The other said, even if it were only written “to the descendants” one would give tithes to Cohanim. If somebody would say, my son X shall take property Y [before distribution] and the rest of my properties my sons shall inherit, does he not participate with them?

Rebbi Binjamin bar Gidul and Rebbi Aḥa were sitting together and saying, is it not written (Neh. 10:39): “The Cohen, descendant of Aaron, will share with the Levites in the Levite’s tithe”? To give him heave of the tithe. But is it not written (Neh. 10:39): “The Levites shall bring [the tithe of] the tithe”? Rebbi Ḥuna and the colleagues, one of them said “to the descendants of Levi”. Why does the verse say (Num. 18:21): “And to the descendants of Levi”? From here that one gives tithes to Cohanim. The other said, even if it were only written “to the descendants” one would give tithes to Cohanim. If somebody would say, my son X shall take property Y [before distribution] and the rest of my properties my sons shall inherit, does he not participate with them?

Rebbi Binjamin bar Gidul and Rebbi Aḥa were sitting together and saying, is it not written (Neh. 10:39): “The Cohen, descendant of Aaron, will share with the Levites in the Levite’s tithe”? To give him heave of the tithe. But is it not written (Neh. 10:39): “The Levites shall bring [the tithe of] the tithe”? Rebbi Ḥuna and the colleagues, one of them said “to the descendants of Levi”. Why does the verse say (Num. 18:21): “And to the descendants of Levi”? From here that one gives tithes to Cohanim. The other said, even if it were only written “to the descendants” one would give tithes to Cohanim. If somebody would say, my son X shall take property Y [before distribution] and the rest of my properties my sons shall inherit, does he not participate with them?

Rebbi Binjamin bar Gidul and Rebbi Aḥa were sitting together and saying, is it not written (Neh. 10:39): “The Cohen, descendant of Aaron, will share with the Levites in the Levite’s tithe”? To give him heave of the tithe. But is it not written (Neh. 10:39): “The Levites shall bring [the tithe of] the tithe”? Rebbi Ḥuna and the colleagues, one of them said “to the descendants of Levi”. Why does the verse say (Num. 18:21): “And to the descendants of Levi”? From here that one gives tithes to Cohanim. The other said, even if it were only written “to the descendants” one would give tithes to Cohanim. If somebody would say, my son X shall take property Y [before distribution] and the rest of my properties my sons shall inherit, does he not participate with them?

Rebbi Jonah gave his tithes to Rebbi Aḥa bar Ulla, not because he was a Cohen but because he studied Torah. What is the reason? (2Chr. 31:4) “He said to the people, the inhabitants of Jerusalem, to give the part of the Cohanim and the Levites, so they should be strong in the Torah of the Eternal.” Rebbi Huna did not take tithe, Rebbi Aḥa did not take tithe. Rebbi Ḥiyya bar Abba instructed himself to go outside the Land, not to take tithe. A person asked Rebbi Samuel bar Naḥman who asked Rebbi Jonathan, may one take? He said to him, take, what fell to your tribe fell to you.

Rebbi Jonah gave his tithes to Rebbi Aḥa bar Ulla, not because he was a Cohen but because he studied Torah. What is the reason? (2Chr. 31:4) “He said to the people, the inhabitants of Jerusalem, to give the part of the Cohanim and the Levites, so they should be strong in the Torah of the Eternal.” Rebbi Huna did not take tithe, Rebbi Aḥa did not take tithe. Rebbi Ḥiyya bar Abba instructed himself to go outside the Land, not to take tithe. A person asked Rebbi Samuel bar Naḥman who asked Rebbi Jonathan, may one take? He said to him, take, what fell to your tribe fell to you.

Rebbi Jonah gave his tithes to Rebbi Aḥa bar Ulla, not because he was a Cohen but because he studied Torah. What is the reason? (2Chr. 31:4) “He said to the people, the inhabitants of Jerusalem, to give the part of the Cohanim and the Levites, so they should be strong in the Torah of the Eternal.” Rebbi Huna did not take tithe, Rebbi Aḥa did not take tithe. Rebbi Ḥiyya bar Abba instructed himself to go outside the Land, not to take tithe. A person asked Rebbi Samuel bar Naḥman who asked Rebbi Jonathan, may one take? He said to him, take, what fell to your tribe fell to you.

Rebbi Yannai ordered his relatives, when you lease a field, lease only from lay people since even if you say one does not give tithes to Cohanim you have to agree that one does not take his own out of his hand. What is the reason? (Num. 18:26) “If you take from the Children of Israel the tithe which I gave you from them as your inheritance, you should lift from it the heave of the Eternal, a tithe of the tithe.” From the Children of Israel you take out but not from those contracting with Cohanim or Levites. It parallels what Rebbi Eleazar said, “if you take the tithe from the Children of Israel,” from the Children of Israel you take out but not from the Gentile.

Rebbi Yannai ordered his relatives, when you lease a field, lease only from lay people since even if you say one does not give tithes to Cohanim you have to agree that one does not take his own out of his hand. What is the reason? (Num. 18:26) “If you take from the Children of Israel the tithe which I gave you from them as your inheritance, you should lift from it the heave of the Eternal, a tithe of the tithe.” From the Children of Israel you take out but not from those contracting with Cohanim or Levites. It parallels what Rebbi Eleazar said, “if you take the tithe from the Children of Israel,” from the Children of Israel you take out but not from the Gentile.

Rebbi Yannai ordered his relatives, when you lease a field, lease only from lay people since even if you say one does not give tithes to Cohanim you have to agree that one does not take his own out of his hand. What is the reason? (Num. 18:26) “If you take from the Children of Israel the tithe which I gave you from them as your inheritance, you should lift from it the heave of the Eternal, a tithe of the tithe.” From the Children of Israel you take out but not from those contracting with Cohanim or Levites. It parallels what Rebbi Eleazar said, “if you take the tithe from the Children of Israel,” from the Children of Israel you take out but not from the Gentile.

Rebbi Yannai ordered his relatives, when you lease a field, lease only from lay people since even if you say one does not give tithes to Cohanim you have to agree that one does not take his own out of his hand. What is the reason? (Num. 18:26) “If you take from the Children of Israel the tithe which I gave you from them as your inheritance, you should lift from it the heave of the Eternal, a tithe of the tithe.” From the Children of Israel you take out but not from those contracting with Cohanim or Levites. It parallels what Rebbi Eleazar said, “if you take the tithe from the Children of Israel,” from the Children of Israel you take out but not from the Gentile.

Rebbi Abbahu said, Rebbi Joshua ben Ḥananiah and Rebbi Eleazar ben Azariah disagreed. Rebbi Joshua ben Ḥananiah said, one does not give tithe to Cohanim but Rebbi Eleazar ben Azariah said, one gives tithe to Cohanim. Rebbi Joshua ben Ḥananiah objected to Rebbi Eleazar ben Azariah: Is it not written (Num. 18:31): “You shall eat it everywhere”, come and eat it by a grave! He said to him, what means “everywhere”? In the courtyard of the Temple. He retorted, but is it not written (Num. 18:31): “You and your house”? Does a woman enter the courtyard of the Temple? Rebbi Abba understood it from the following occasion: Rebbi Eleazar ben Azariah was used to take tithes from a certain garden. That garden had two exits, one to a place of impurity and one open to a place of purity. Rebbi Aqiba went to him and said, open this one and lock the other one. If he will come, tell him to come by that way. He also said, if he sends a student, tell him “you” is written. Rebbi Eleazar ben Azariah heard this and said, that is Aqiba ben Joseph’s whip. At that moment, Rebbi Eleazar ben Azariah returned all tithes he had taken. Rebbi Isaac bar Eleazar said, for dinner one has to fill up completely with wood fibers; any coal which does not cause a burn at the beginning will not cause one.

Rebbi Abbahu said, Rebbi Joshua ben Ḥananiah and Rebbi Eleazar ben Azariah disagreed. Rebbi Joshua ben Ḥananiah said, one does not give tithe to Cohanim but Rebbi Eleazar ben Azariah said, one gives tithe to Cohanim. Rebbi Joshua ben Ḥananiah objected to Rebbi Eleazar ben Azariah: Is it not written (Num. 18:31): “You shall eat it everywhere”, come and eat it by a grave! He said to him, what means “everywhere”? In the courtyard of the Temple. He retorted, but is it not written (Num. 18:31): “You and your house”? Does a woman enter the courtyard of the Temple? Rebbi Abba understood it from the following occasion: Rebbi Eleazar ben Azariah was used to take tithes from a certain garden. That garden had two exits, one to a place of impurity and one open to a place of purity. Rebbi Aqiba went to him and said, open this one and lock the other one. If he will come, tell him to come by that way. He also said, if he sends a student, tell him “you” is written. Rebbi Eleazar ben Azariah heard this and said, that is Aqiba ben Joseph’s whip. At that moment, Rebbi Eleazar ben Azariah returned all tithes he had taken. Rebbi Isaac bar Eleazar said, for dinner one has to fill up completely with wood fibers; any coal which does not cause a burn at the beginning will not cause one.

That means that one does not give tithe to Cohanim. There is a difference, since Rebbi Joshua ben Ḥananiah was there. Rebbi Ḥananiah said, it means that Rabban Gamliel had to transfer. Rebbi Joshua said, for produce standing on the ground. Even if Rabban Gamliel’s box were standing in Rebbi Joshua’s house and he would say, he should acquire its tithe, would he have done anything if he did not label it?

That means that one does not give tithe to Cohanim. There is a difference, since Rebbi Joshua ben Ḥananiah was there. Rebbi Ḥananiah said, it means that Rabban Gamliel had to transfer. Rebbi Joshua said, for produce standing on the ground. Even if Rabban Gamliel’s box were standing in Rebbi Joshua’s house and he would say, he should acquire its tithe, would he have done anything if he did not label it?

A Mishnah disagrees with him who says that he who may take may acquire, since we have stated there: “One tithe that I will measure in the future is given to Aqiba ben Joseph that he should let the poor acquire it, and its place is rented to him.” But is Rebbi Aqiba entitled to take? Explain it, before he got rich. And even if you say, after he became rich, when he was an administrator, and the hand of the administrator is equal to the hand of the poor.

MISHNAH: In the afternoon of the holiday they made the declaration. How was the declaration? (Deut. 26:13) “I removed the holy produce from the house,” is Second Tithe and fourth-year growth. “I gave it to the Levite,” is the Levite’s tithe. “Also I gave it,” includes heave and heave of the tithe. “To the sojourner, the orphan, and the widow,” is the tithe of the poor. “From the house,” is ḥallah. “Following Your entire Commandment which You commanded me;” therefore, if he gave Second Tithe before the First he cannot make the declaration. “I did not transgress Your Commandments,” I did not give from one kind for another, not from the harvested on the standing or from the standing on the harvested, not from new for old or from old for new. “And I did not forget,” to praise and mention Your Name over it. (Deut. 26:14) “I did not eat from it in my deep mourning;” therefore if he ate from it in deep mourning he cannot make the declaration. “I did not remove any of it in impurity;” therefore if he separtated it in impurity he cannot make the declaration. “I did not give from it to the dead,” I did not buy from it a casket or shrouds for a dead person nor did I give it to other deep mourners. “I listened to the voice of the Eternal, my God,” I brought it to the Selected House. “I did all You commanded me,” I enjoyed and gave joy to others with it. (Deut. 26:15) “Look down from Your Holy Abode, from Heaven,” we did what You decided for us, You also do what You promised us: “Look down from Your Holy Abode, from Heaven, and bless Your people Israel” with sons and daughters, “and the land You gave us,” with dew, winds, rain and young of the domestic animals, “that You had sworn to our forefathers, a Land flowing with milk and honey” to give taste to the fruits. Because of this, they said that Israel persons and Mamzerim may make the declaration but not proselytes and freed slaves who have no part in the Land. Rebbi Meïr says, also excluding Cohanim or Levites who did not receive any part of the Land. Rebbi Yose says, they have their cities with surroundings. The High Priest Joḥanan disestablished the declaration of tithes. He also eliminated the arousers and the hitters. Up to his days the hammer was hitting in Jerusalem and in his days nobody had to ask about demay.

MISHNAH: In the afternoon of the holiday they made the declaration. How was the declaration? (Deut. 26:13) “I removed the holy produce from the house,” is Second Tithe and fourth-year growth. “I gave it to the Levite,” is the Levite’s tithe. “Also I gave it,” includes heave and heave of the tithe. “To the sojourner, the orphan, and the widow,” is the tithe of the poor. “From the house,” is ḥallah. “Following Your entire Commandment which You commanded me;” therefore, if he gave Second Tithe before the First he cannot make the declaration. “I did not transgress Your Commandments,” I did not give from one kind for another, not from the harvested on the standing or from the standing on the harvested, not from new for old or from old for new. “And I did not forget,” to praise and mention Your Name over it. (Deut. 26:14) “I did not eat from it in my deep mourning;” therefore if he ate from it in deep mourning he cannot make the declaration. “I did not remove any of it in impurity;” therefore if he separtated it in impurity he cannot make the declaration. “I did not give from it to the dead,” I did not buy from it a casket or shrouds for a dead person nor did I give it to other deep mourners. “I listened to the voice of the Eternal, my God,” I brought it to the Selected House. “I did all You commanded me,” I enjoyed and gave joy to others with it. (Deut. 26:15) “Look down from Your Holy Abode, from Heaven,” we did what You decided for us, You also do what You promised us: “Look down from Your Holy Abode, from Heaven, and bless Your people Israel” with sons and daughters, “and the land You gave us,” with dew, winds, rain and young of the domestic animals, “that You had sworn to our forefathers, a Land flowing with milk and honey” to give taste to the fruits. Because of this, they said that Israel persons and Mamzerim may make the declaration but not proselytes and freed slaves who have no part in the Land. Rebbi Meïr says, also excluding Cohanim or Levites who did not receive any part of the Land. Rebbi Yose says, they have their cities with surroundings. The High Priest Joḥanan disestablished the declaration of tithes. He also eliminated the arousers and the hitters. Up to his days the hammer was hitting in Jerusalem and in his days nobody had to ask about demay.

MISHNAH: In the afternoon of the holiday they made the declaration. How was the declaration? (Deut. 26:13) “I removed the holy produce from the house,” is Second Tithe and fourth-year growth. “I gave it to the Levite,” is the Levite’s tithe. “Also I gave it,” includes heave and heave of the tithe. “To the sojourner, the orphan, and the widow,” is the tithe of the poor. “From the house,” is ḥallah. “Following Your entire Commandment which You commanded me;” therefore, if he gave Second Tithe before the First he cannot make the declaration. “I did not transgress Your Commandments,” I did not give from one kind for another, not from the harvested on the standing or from the standing on the harvested, not from new for old or from old for new. “And I did not forget,” to praise and mention Your Name over it. (Deut. 26:14) “I did not eat from it in my deep mourning;” therefore if he ate from it in deep mourning he cannot make the declaration. “I did not remove any of it in impurity;” therefore if he separtated it in impurity he cannot make the declaration. “I did not give from it to the dead,” I did not buy from it a casket or shrouds for a dead person nor did I give it to other deep mourners. “I listened to the voice of the Eternal, my God,” I brought it to the Selected House. “I did all You commanded me,” I enjoyed and gave joy to others with it. (Deut. 26:15) “Look down from Your Holy Abode, from Heaven,” we did what You decided for us, You also do what You promised us: “Look down from Your Holy Abode, from Heaven, and bless Your people Israel” with sons and daughters, “and the land You gave us,” with dew, winds, rain and young of the domestic animals, “that You had sworn to our forefathers, a Land flowing with milk and honey” to give taste to the fruits. Because of this, they said that Israel persons and Mamzerim may make the declaration but not proselytes and freed slaves who have no part in the Land. Rebbi Meïr says, also excluding Cohanim or Levites who did not receive any part of the Land. Rebbi Yose says, they have their cities with surroundings. The High Priest Joḥanan disestablished the declaration of tithes. He also eliminated the arousers and the hitters. Up to his days the hammer was hitting in Jerusalem and in his days nobody had to ask about demay.

MISHNAH: In the afternoon of the holiday they made the declaration. How was the declaration? (Deut. 26:13) “I removed the holy produce from the house,” is Second Tithe and fourth-year growth. “I gave it to the Levite,” is the Levite’s tithe. “Also I gave it,” includes heave and heave of the tithe. “To the sojourner, the orphan, and the widow,” is the tithe of the poor. “From the house,” is ḥallah. “Following Your entire Commandment which You commanded me;” therefore, if he gave Second Tithe before the First he cannot make the declaration. “I did not transgress Your Commandments,” I did not give from one kind for another, not from the harvested on the standing or from the standing on the harvested, not from new for old or from old for new. “And I did not forget,” to praise and mention Your Name over it. (Deut. 26:14) “I did not eat from it in my deep mourning;” therefore if he ate from it in deep mourning he cannot make the declaration. “I did not remove any of it in impurity;” therefore if he separtated it in impurity he cannot make the declaration. “I did not give from it to the dead,” I did not buy from it a casket or shrouds for a dead person nor did I give it to other deep mourners. “I listened to the voice of the Eternal, my God,” I brought it to the Selected House. “I did all You commanded me,” I enjoyed and gave joy to others with it. (Deut. 26:15) “Look down from Your Holy Abode, from Heaven,” we did what You decided for us, You also do what You promised us: “Look down from Your Holy Abode, from Heaven, and bless Your people Israel” with sons and daughters, “and the land You gave us,” with dew, winds, rain and young of the domestic animals, “that You had sworn to our forefathers, a Land flowing with milk and honey” to give taste to the fruits. Because of this, they said that Israel persons and Mamzerim may make the declaration but not proselytes and freed slaves who have no part in the Land. Rebbi Meïr says, also excluding Cohanim or Levites who did not receive any part of the Land. Rebbi Yose says, they have their cities with surroundings. The High Priest Joḥanan disestablished the declaration of tithes. He also eliminated the arousers and the hitters. Up to his days the hammer was hitting in Jerusalem and in his days nobody had to ask about demay.

MISHNAH: In the afternoon of the holiday they made the declaration. How was the declaration? (Deut. 26:13) “I removed the holy produce from the house,” is Second Tithe and fourth-year growth. “I gave it to the Levite,” is the Levite’s tithe. “Also I gave it,” includes heave and heave of the tithe. “To the sojourner, the orphan, and the widow,” is the tithe of the poor. “From the house,” is ḥallah. “Following Your entire Commandment which You commanded me;” therefore, if he gave Second Tithe before the First he cannot make the declaration. “I did not transgress Your Commandments,” I did not give from one kind for another, not from the harvested on the standing or from the standing on the harvested, not from new for old or from old for new. “And I did not forget,” to praise and mention Your Name over it. (Deut. 26:14) “I did not eat from it in my deep mourning;” therefore if he ate from it in deep mourning he cannot make the declaration. “I did not remove any of it in impurity;” therefore if he separtated it in impurity he cannot make the declaration. “I did not give from it to the dead,” I did not buy from it a casket or shrouds for a dead person nor did I give it to other deep mourners. “I listened to the voice of the Eternal, my God,” I brought it to the Selected House. “I did all You commanded me,” I enjoyed and gave joy to others with it. (Deut. 26:15) “Look down from Your Holy Abode, from Heaven,” we did what You decided for us, You also do what You promised us: “Look down from Your Holy Abode, from Heaven, and bless Your people Israel” with sons and daughters, “and the land You gave us,” with dew, winds, rain and young of the domestic animals, “that You had sworn to our forefathers, a Land flowing with milk and honey” to give taste to the fruits. Because of this, they said that Israel persons and Mamzerim may make the declaration but not proselytes and freed slaves who have no part in the Land. Rebbi Meïr says, also excluding Cohanim or Levites who did not receive any part of the Land. Rebbi Yose says, they have their cities with surroundings. The High Priest Joḥanan disestablished the declaration of tithes. He also eliminated the arousers and the hitters. Up to his days the hammer was hitting in Jerusalem and in his days nobody had to ask about demay.

“I gave it to the Levite,” from here that one does not give tithe to Cohanim.

Rebbi Jeremiah, Rebbi Ḥiyya in the name of Rebbi Simeon ben Laqish: Our Mishnah after the people were suspected of giving tithe to Cohanim. There is support for Rebbi Joḥanan in one and disagreement with him in one. Disagreement with him as we have stated: “Similarly, the daughter of a Cohen [married] to a Levite should eat neither heave nor tithe.” We understand that she should not eat heave. But tithe any way you take it, if she is a Cohen’s daughter she should eat, if she is a Levite’s wife she should eat. Rebbi Hila in the name of Rebbi Joḥanan: [It follows] him who says one does not give tithe to Cohanim. That means, he himself says one gives heave to Cohanim.

Rebbi Jeremiah, Rebbi Ḥiyya in the name of Rebbi Simeon ben Laqish: Our Mishnah after the people were suspected of giving tithe to Cohanim. There is support for Rebbi Joḥanan in one and disagreement with him in one. Disagreement with him as we have stated: “Similarly, the daughter of a Cohen [married] to a Levite should eat neither heave nor tithe.” We understand that she should not eat heave. But tithe any way you take it, if she is a Cohen’s daughter she should eat, if she is a Levite’s wife she should eat. Rebbi Hila in the name of Rebbi Joḥanan: [It follows] him who says one does not give tithe to Cohanim. That means, he himself says one gives heave to Cohanim.

Rebbi Jeremiah, Rebbi Ḥiyya in the name of Rebbi Simeon ben Laqish: Our Mishnah after the people were suspected of giving tithe to Cohanim. There is support for Rebbi Joḥanan in one and disagreement with him in one. Disagreement with him as we have stated: “Similarly, the daughter of a Cohen [married] to a Levite should eat neither heave nor tithe.” We understand that she should not eat heave. But tithe any way you take it, if she is a Cohen’s daughter she should eat, if she is a Levite’s wife she should eat. Rebbi Hila in the name of Rebbi Joḥanan: [It follows] him who says one does not give tithe to Cohanim. That means, he himself says one gives heave to Cohanim.

Rebbi Jeremiah, Rebbi Ḥiyya in the name of Rebbi Simeon ben Laqish: Our Mishnah after the people were suspected of giving tithe to Cohanim. There is support for Rebbi Joḥanan in one and disagreement with him in one. Disagreement with him as we have stated: “Similarly, the daughter of a Cohen [married] to a Levite should eat neither heave nor tithe.” We understand that she should not eat heave. But tithe any way you take it, if she is a Cohen’s daughter she should eat, if she is a Levite’s wife she should eat. Rebbi Hila in the name of Rebbi Joḥanan: [It follows] him who says one does not give tithe to Cohanim. That means, he himself says one gives heave to Cohanim.

It supports him because he says it is all praise, as Rebbi Joḥanan said, Joḥanan the High Priest sent and checked in all localities of Israel and found that they separated only Great Heave. But First and Second Tithes some were separating and some did not. He said, since [omitting] First Tithe is a deadly sin and [omitting] Second Tithe [implies] the sin of ṭevel, a person should give a name to heave and heave of the tithe and give them to the Cohen; Second Tithe he exchanges for coins. About the remaining tithe of the poor, he who has a claim on another person must bring proof.

It supports him because he says it is all praise, as Rebbi Joḥanan said, Joḥanan the High Priest sent and checked in all localities of Israel and found that they separated only Great Heave. But First and Second Tithes some were separating and some did not. He said, since [omitting] First Tithe is a deadly sin and [omitting] Second Tithe [implies] the sin of ṭevel, a person should give a name to heave and heave of the tithe and give them to the Cohen; Second Tithe he exchanges for coins. About the remaining tithe of the poor, he who has a claim on another person must bring proof.

It supports him because he says it is all praise, as Rebbi Joḥanan said, Joḥanan the High Priest sent and checked in all localities of Israel and found that they separated only Great Heave. But First and Second Tithes some were separating and some did not. He said, since [omitting] First Tithe is a deadly sin and [omitting] Second Tithe [implies] the sin of ṭevel, a person should give a name to heave and heave of the tithe and give them to the Cohen; Second Tithe he exchanges for coins. About the remaining tithe of the poor, he who has a claim on another person must bring proof.

It supports him because he says it is all praise, as Rebbi Joḥanan said, Joḥanan the High Priest sent and checked in all localities of Israel and found that they separated only Great Heave. But First and Second Tithes some were separating and some did not. He said, since [omitting] First Tithe is a deadly sin and [omitting] Second Tithe [implies] the sin of ṭevel, a person should give a name to heave and heave of the tithe and give them to the Cohen; Second Tithe he exchanges for coins. About the remaining tithe of the poor, he who has a claim on another person must bring proof.

It supports him because he says it is all praise, as Rebbi Joḥanan said, Joḥanan the High Priest sent and checked in all localities of Israel and found that they separated only Great Heave. But First and Second Tithes some were separating and some did not. He said, since [omitting] First Tithe is a deadly sin and [omitting] Second Tithe [implies] the sin of ṭevel, a person should give a name to heave and heave of the tithe and give them to the Cohen; Second Tithe he exchanges for coins. About the remaining tithe of the poor, he who has a claim on another person must bring proof.

The word of Rebbi Joshua ben Levi implies some are censure and some praise. Since Rebbi Yose said in the name of Rebbi Tanḥum bar Ḥiyya, Rebbi Ḥizqiah, Rebbi Eleazar ben Rebbi Yose, Rebbi Tanḥum bar Ḥiyya in the name of Rebbi Joshua ben Levi, originally tithe was split into three parts. One third to his acquaintances among Cohanim and Levites, one third to the public treasury, one third to the poor and the fellows in Jerusalem. Rebbi Yose ben Rebbi Abun said, a person who went to court in Jerusalem, up to three letters he paid for himself, from there on from the public treasury. When Eleazar ben Paḥora and Judah ben Patora came, they took it by force and it would have been in his hand to stop this but he did not but disestablished the declaration of tithes, and this is for censure. But the arousers for praise and the hitters for praise.

“Otherwise, they are forbidden until the next ‘omer.” Rebbi Eleazar asked, may they be used to bring [next year’s] ‘omer? It is impossible to say so: Old and new produce, one does not give heave and tithe from one for the other, and you say so? They objected, are there not the other kinds which are dependent on the ‘omer but cannot be used for the ‘omer? No, what you said is for the other kinds which are never usable for the ‘omer; what can you say about barley which can be used for the ‘omer? The colleagues in the name of Rebbi Eleazar: (Lev. 23:10) “The first of your harvest,” not the last of your harvest. Rebbi Zeïra in the name of Rebbi Eleazar: (Lev. 2:14) “First fruits,” these are not first fruits. What is the difference between them? If somebody transgressed and brought. In the opinion of the colleagues it is disqualified. In the opinion of Rebbi Zeïra it is acceptable. The words of the Sages, Rebbi Yose ben Rebbi Abun in the name of Rabin bar Ḥiyya That is only if it was one third ripe before New Year’s Day. But if it only was one third ripe after New Year’s Day, the ‘omer comes from it.

MISHNAH: The following are subject to ḥallah but exempt from tithes: Gleanings, forgotten sheaves, and peah, as well as abandoned property, First tithe of which its heave had been taken, second tithe and dedicated [grain] that were redeemed, the excess of the ‘omer, and grain not yet one-third ripe. Rebbi Eleazar said, grain not yet one-third ripe is exempt from ḥallah. The following are obligated for tithes but free from ḥallah: Rice, millet, poppies, sesame, legumes, and less than five quarter [qab] of grain. Bismarcks, honey cakes, roasted cakes, pancakes, and dema‘ are free from ḥallah.

MISHNAH: The following are subject to ḥallah but exempt from tithes: Gleanings, forgotten sheaves, and peah, as well as abandoned property, First tithe of which its heave had been taken, second tithe and dedicated [grain] that were redeemed, the excess of the ‘omer, and grain not yet one-third ripe. Rebbi Eleazar said, grain not yet one-third ripe is exempt from ḥallah. The following are obligated for tithes but free from ḥallah: Rice, millet, poppies, sesame, legumes, and less than five quarter [qab] of grain. Bismarcks, honey cakes, roasted cakes, pancakes, and dema‘ are free from ḥallah.

“First tithe of which its heave had been taken;” since its heave was taken, is it not like profane? Explain it if he gave it early, from ears, as Rebbi Abbahu said in the name of Rebbi Simeon ben Laqish: First tithe given early, from ears, is free from [the obligation of] great heave. Rebbi Yose said, it is written (Num. 18:29): “From all its best, the holy part from it;” not its best and the best of another person. Rebbi Yose said, it is written (Num. 18:26): “You shall lift from it the heave of the Eternal, tithe of the tithe,” but not heave and tithe from the tithe. When he made a heap and then gave its heave of the tithe. But if he gave heave of the tithe and then made a heap this does not apply. When he gave from itself for it, but if he gave from another place this does not apply.

“First tithe of which its heave had been taken;” since its heave was taken, is it not like profane? Explain it if he gave it early, from ears, as Rebbi Abbahu said in the name of Rebbi Simeon ben Laqish: First tithe given early, from ears, is free from [the obligation of] great heave. Rebbi Yose said, it is written (Num. 18:29): “From all its best, the holy part from it;” not its best and the best of another person. Rebbi Yose said, it is written (Num. 18:26): “You shall lift from it the heave of the Eternal, tithe of the tithe,” but not heave and tithe from the tithe. When he made a heap and then gave its heave of the tithe. But if he gave heave of the tithe and then made a heap this does not apply. When he gave from itself for it, but if he gave from another place this does not apply.

“First tithe of which its heave had been taken;” since its heave was taken, is it not like profane? Explain it if he gave it early, from ears, as Rebbi Abbahu said in the name of Rebbi Simeon ben Laqish: First tithe given early, from ears, is free from [the obligation of] great heave. Rebbi Yose said, it is written (Num. 18:29): “From all its best, the holy part from it;” not its best and the best of another person. Rebbi Yose said, it is written (Num. 18:26): “You shall lift from it the heave of the Eternal, tithe of the tithe,” but not heave and tithe from the tithe. When he made a heap and then gave its heave of the tithe. But if he gave heave of the tithe and then made a heap this does not apply. When he gave from itself for it, but if he gave from another place this does not apply.