tithe

“And you shall gather all its spoil into the public square” (Deut. 13:17): if it had no public square, one is made for it; if the public square was outside of [the city], it is brought within it. “And you shall burn with fire the city, and all its spoil as a whole burnt offering for the Lord your God” (ibid.): “And all its spoil”, but not the spoil of heaven. From here they said, the holy objects in the city must be redeemed and the heave offerings (terumoth) allowed to rot; and the second tithe and the sacred writings hidden. “A whole burnt offering for the Lord your God”: Rabbi Shimon said: “The holy Blessed One declared, ‘If you execute judgment upon the seduced city, I will ascribe merit to you as though you had sacrificed to me a whole offering.’” “And it shall remain an everlasting ruin, never to be rebuilt”: it may not be made even into gardens and orchards, according to the words of Rabbi Yose the Galilean. Rabbi Akiva says: “Never to be rebuilt”: it may not be built as it was, but it may be made into gardens and orchards. “Let nothing that has been doomed stick to your hand, in order that the Lord may turn His blazing anger and show you compassion” (Deut. 13:18): as long as the wicked exist in the world, there is blazing anger in the world; when the wicked perish from the world, blazing anger disappears from the world.

An unclean person who ate holy meat (Leviticus 7:20, 12:4); One who entered the sanctuary while unclean (Leviticus 12:4, Numbers 5:3, 19:13); One who ate forbidden fat or blood (Leviticus 3:16, 7:23-27); Or leftover sacrificial meats (Leviticus 19:6-8); Or sacrifices that had been offered up with improper intention (Leviticus 7:18); Or [an offering] that has became unclean (Leviticus 7:19); One who slaughters, or offers up a sacrifice, outside the Temple precincts (Leviticus 17:4); One who ate leavened [bread] during Passover (Exodus 12:15,; One who partakes of food [or drink] or does work on the Day of Atonement (Leviticus 23:27-31); One who puts together the ingredients for the [anointing] oil, or the ingredients for the incense, or anoints with the oil for anointing (Exodus 30:22-28): One who eats an animal that died a natural death (Deuteronomy 14:21); Or was improperly slaughtered (Exodus 22:30); Or any of the [creatures deemed] ‘abominable’ and ‘teeming’ (Leviticus 11:11,. One who eats non-tithed produce, or first-tithe from which heave offering has not been removed, or unredeemed second-tithe, or unredeemed sanctified property. How much untithed produce is one to eat to become liable? Rabbi Shimon says: “Any amount.” The Sages say: “An olive's size.” Rabbi Shimon said to them: “Do you not admit that if one ate the minutest ant that he would be liable? They said to him: “[Only] because it is a whole creature.” He said to them: “Even a grain of wheat is a whole entity.”

An unclean person who ate holy meat (Leviticus 7:20, 12:4); One who entered the sanctuary while unclean (Leviticus 12:4, Numbers 5:3, 19:13); One who ate forbidden fat or blood (Leviticus 3:16, 7:23-27); Or leftover sacrificial meats (Leviticus 19:6-8); Or sacrifices that had been offered up with improper intention (Leviticus 7:18); Or [an offering] that has became unclean (Leviticus 7:19); One who slaughters, or offers up a sacrifice, outside the Temple precincts (Leviticus 17:4); One who ate leavened [bread] during Passover (Exodus 12:15,; One who partakes of food [or drink] or does work on the Day of Atonement (Leviticus 23:27-31); One who puts together the ingredients for the [anointing] oil, or the ingredients for the incense, or anoints with the oil for anointing (Exodus 30:22-28): One who eats an animal that died a natural death (Deuteronomy 14:21); Or was improperly slaughtered (Exodus 22:30); Or any of the [creatures deemed] ‘abominable’ and ‘teeming’ (Leviticus 11:11,. One who eats non-tithed produce, or first-tithe from which heave offering has not been removed, or unredeemed second-tithe, or unredeemed sanctified property. How much untithed produce is one to eat to become liable? Rabbi Shimon says: “Any amount.” The Sages say: “An olive's size.” Rabbi Shimon said to them: “Do you not admit that if one ate the minutest ant that he would be liable? They said to him: “[Only] because it is a whole creature.” He said to them: “Even a grain of wheat is a whole entity.”

One who eats of first fruits previous to the recital over them (Deut. 26:3-10); Of most holy things outside of the Temple curtains (Exodus 27:9); Of lesser holy things or of second tithe, outside the city wall (Deut. 12:17-18). One who breaks a bone of a ritually clean Passover offering receives forty [lashes] (Exodus 12:46); But one who leaves over a clean [Passover offering] (Exodus 12:10), or breaks a bone of an unclean [Passover offering], is not given forty [lashes].

One who changes for a sela copper coins from second tithe: Beth Shammai says: “Copper coin for the whole sela.” And Beth Hillel say: “Silver for one shekel and copper coin for one shekel.” Rabbi Meir says: “Silver and fruits may not be substituted for silver.” But the sages allow it.

One who exchanges a sela from second tithe in Jerusalem: Beth Shammai says: “Copper coin for the whole sela.” And Beth Hillel says: “Silver for one shekel and copper coin for one shekel.” The disputants before the Sages say: “Silver for three denars and copper coin for one denar.” Rabbi Akiva says: “Silver for three denars and for the fourth silver, copper coin.” Rabbi Tarfon says: “Four aspers in silver.” Shammai says: “He must leave it in the shop and eat on the credit thereof.”

Food which is in separate pieces does not combine together [to receive impurity], according to Rabbi Dosa ben Harkinas. But the Sages say: “It does combines together.” One may exchange [ produce of] second tithe for uncoined metal, according to Rabbi Dosa. But the Sages say: “One may not so exchange it.” The hands [alone] need to be immersed for the waters of purification according to Rabbi Dosa. But the Sages say: “If his hands have become unclean his whole body becomes unclean.”

Wild beasts come to the world for swearing in vain, and for the profanation of the Name. Exile comes to the world for idolatry, for sexual sins and for bloodshed, and for [transgressing the commandment of] the [year of the] release of the land. At four times pestilence increases: in the fourth year, in the seventh year and at the conclusion of the seventh year, and at the conclusion of the Feast [of Tabernacles] in every year. In the fourth year, on account of the tithe of the poor which is due in the third year. In the seventh year, on account of the tithe of the poor which is due in the sixth year; At the conclusion of the seventh year, on account of the produce of the seventh year; And at the conclusion of the Feast [of Tabernacles] in every year, for robbing the gifts to the poor.

Wild beasts come to the world for swearing in vain, and for the profanation of the Name. Exile comes to the world for idolatry, for sexual sins and for bloodshed, and for [transgressing the commandment of] the [year of the] release of the land. At four times pestilence increases: in the fourth year, in the seventh year and at the conclusion of the seventh year, and at the conclusion of the Feast [of Tabernacles] in every year. In the fourth year, on account of the tithe of the poor which is due in the third year. In the seventh year, on account of the tithe of the poor which is due in the sixth year; At the conclusion of the seventh year, on account of the produce of the seventh year; And at the conclusion of the Feast [of Tabernacles] in every year, for robbing the gifts to the poor.

Yose ben Honi says: [Sacrifices] slaughtered in the name of a pesah or a hatat are invalid. Shimon the brother of Azariah says: if one slaughtered them under a higher designation than their own they are valid; under a lower designation than their own, they are invalid. How so? If one slaughtered most sacred sacrifices under the designation of lesser sacrifices, they are invalid; [but] if one slaughtered lesser sacrifices under the designation of most sacred sacrifices, they are valid. If one slaughtered a bekhor or a tithe in the name of a shelamim, it is valid, but if one slaughtered a shelamim in the name of a bekhor or tithe, it is invalid.

Yose ben Honi says: [Sacrifices] slaughtered in the name of a pesah or a hatat are invalid. Shimon the brother of Azariah says: if one slaughtered them under a higher designation than their own they are valid; under a lower designation than their own, they are invalid. How so? If one slaughtered most sacred sacrifices under the designation of lesser sacrifices, they are invalid; [but] if one slaughtered lesser sacrifices under the designation of most sacred sacrifices, they are valid. If one slaughtered a bekhor or a tithe in the name of a shelamim, it is valid, but if one slaughtered a shelamim in the name of a bekhor or tithe, it is invalid.

The first-born animal, tithe and the pesah are sacrifices of lesser sanctity. They are slaughtered in any part of the Temple court, and their blood requires one sprinkling, provided that he applies it against the base [of the altar]. They differ in the [rules governing] their eating: The first-born animal is eaten by priests [only], the tithe is eaten by anyone and they can be eaten in any part of the city, prepared in any manner, during two days and one night. The pesah can be eaten only at night, only until midnight, and it can be eaten only by those registered for it, and it can be eaten only when roasted.

The first-born animal, tithe and the pesah are sacrifices of lesser sanctity. They are slaughtered in any part of the Temple court, and their blood requires one sprinkling, provided that he applies it against the base [of the altar]. They differ in the [rules governing] their eating: The first-born animal is eaten by priests [only], the tithe is eaten by anyone and they can be eaten in any part of the city, prepared in any manner, during two days and one night. The pesah can be eaten only at night, only until midnight, and it can be eaten only by those registered for it, and it can be eaten only when roasted.

A sacrifice [which was mixed up] with another sacrifice, both being of the same kind: this one is offered in the name of whoever is its owner, and the other is offered in the name of whoever is its owner. A sacrifice [which was mixed up] with a sacrifice, both being of different kinds: they must graze until they become unfit, and then he purchases at the price of the better of them [an animal] of each kind, and he pays the loss of the excess out of his own pocket. If they were mixed up with a firstling or tithe, they must graze until they become unfit, and then they are eaten as firstling or tithe. All [sacrifices] can be mixed up, except the hatat and the asham.

A sacrifice [which was mixed up] with another sacrifice, both being of the same kind: this one is offered in the name of whoever is its owner, and the other is offered in the name of whoever is its owner. A sacrifice [which was mixed up] with a sacrifice, both being of different kinds: they must graze until they become unfit, and then he purchases at the price of the better of them [an animal] of each kind, and he pays the loss of the excess out of his own pocket. If they were mixed up with a firstling or tithe, they must graze until they become unfit, and then they are eaten as firstling or tithe. All [sacrifices] can be mixed up, except the hatat and the asham.

A first-born precedes tithe, because its sanctity is from the womb, and it is eaten by priests. Tithe precedes bird [-offerings] because it is a slaughtered sacrifice, and part of it is most sacred: its blood and innards.

A first-born precedes tithe, because its sanctity is from the womb, and it is eaten by priests. Tithe precedes bird [-offerings] because it is a slaughtered sacrifice, and part of it is most sacred: its blood and innards.

When they came to Shiloh, bamot were forbidden. [The Tabernacle] there had no roof, but [consisted of] a base of stones with a ceiling of curtains, and that was the “resting place” [referred to in the Torah]. Most holy sacrifices were eaten within the curtains, and less holy sacrifices and second tithe [were eaten] wherever [Shiloh] could be seen.

When they came to Jerusalem, bamot were forbidden and were never again permitted, and that was the ‘inheritance’. Most holy sacrifices were eaten within the curtains, and less holy sacrifices and second tithe within the walls [of Jerusalem].

One who says: “Behold I take upon myself [to bring] a todah”, he must bring both it and its bread from hullin. [If he said:] “A todah from hullin and its bread from tithe,” he must bring the bread from hullin. [If he said:] “A todah from tithe and bread from hullin,” he may bring. [If he said:] “A todah, it and its bread from tithe,” he may bring. But he must not bring from grain of second tithe, rather from second tithe money.

One who says: “Behold I take upon myself [to bring] a todah”, he must bring both it and its bread from hullin. [If he said:] “A todah from hullin and its bread from tithe,” he must bring the bread from hullin. [If he said:] “A todah from tithe and bread from hullin,” he may bring. [If he said:] “A todah, it and its bread from tithe,” he may bring. But he must not bring from grain of second tithe, rather from second tithe money.

One who says: “Behold I take upon myself [to bring] a todah”, he must bring both it and its bread from hullin. [If he said:] “A todah from hullin and its bread from tithe,” he must bring the bread from hullin. [If he said:] “A todah from tithe and bread from hullin,” he may bring. [If he said:] “A todah, it and its bread from tithe,” he may bring. But he must not bring from grain of second tithe, rather from second tithe money.

One who says: “Behold I take upon myself [to bring] a todah”, he must bring both it and its bread from hullin. [If he said:] “A todah from hullin and its bread from tithe,” he must bring the bread from hullin. [If he said:] “A todah from tithe and bread from hullin,” he may bring. [If he said:] “A todah, it and its bread from tithe,” he may bring. But he must not bring from grain of second tithe, rather from second tithe money.

One who says: “Behold I take upon myself [to bring] a todah”, he must bring both it and its bread from hullin. [If he said:] “A todah from hullin and its bread from tithe,” he must bring the bread from hullin. [If he said:] “A todah from tithe and bread from hullin,” he may bring. [If he said:] “A todah, it and its bread from tithe,” he may bring. But he must not bring from grain of second tithe, rather from second tithe money.

All the offerings of the congregation and of the individual require libations except the first-born animal, the cattle tithe of cattle, the pesah, the hatat and the asham; But the hatat and the asham of the one with skin disease do require libations.

None of the communal offerings require the laying on of hands except the bull that is offered for [the transgression by the congregation] of any of the commandments, and the scapegoat. Rabbi Shimon says: also the he-goat offered for [the sin] of idol worship. All the offerings of an individual require the laying on of hands except the first-born, the cattle tithe, and the pesah. And an heir may lay his hands [on his father’s offering], and he may bring the libations for it, and can substitute [another animal for it].

Temed: Before it has fermented it may not be bought with second tithe money and it renders a mikveh invalid; After it has fermented it may be bought with second tithe money and it does not render a mikveh invalid. Brothers who are partners [in their inheritance]: When they are liable to pay the kalbon, they are exempt from the cattle tithe, And when they are liable to the cattle tithe, they are exempt from the kalbon. Whenever there is [the power] to sell, there is no fine, and whenever there is a fine there is no power to sell. Whenever there is the right of refusal there can be no halizah, and whenever there can be halizah there is no longer the right of refusal. When the shofar is blown there is no havdalah, and when there is havdalah the shofar is not blown. [Thus], if a festival falls on the day before Shabbat the shofar is blown but there is no havdalah; If it falls on the day following Shabbat there is havdalah but the shofar is not blown. How do they recite havdalah [on a festival that follows Shabbat]? “Who distinguishes between holy and holy.” Rabbi Dosa says: “Who distinguishes between the more holy and less holy day.”

Temed: Before it has fermented it may not be bought with second tithe money and it renders a mikveh invalid; After it has fermented it may be bought with second tithe money and it does not render a mikveh invalid. Brothers who are partners [in their inheritance]: When they are liable to pay the kalbon, they are exempt from the cattle tithe, And when they are liable to the cattle tithe, they are exempt from the kalbon. Whenever there is [the power] to sell, there is no fine, and whenever there is a fine there is no power to sell. Whenever there is the right of refusal there can be no halizah, and whenever there can be halizah there is no longer the right of refusal. When the shofar is blown there is no havdalah, and when there is havdalah the shofar is not blown. [Thus], if a festival falls on the day before Shabbat the shofar is blown but there is no havdalah; If it falls on the day following Shabbat there is havdalah but the shofar is not blown. How do they recite havdalah [on a festival that follows Shabbat]? “Who distinguishes between holy and holy.” Rabbi Dosa says: “Who distinguishes between the more holy and less holy day.”

Temed: Before it has fermented it may not be bought with second tithe money and it renders a mikveh invalid; After it has fermented it may be bought with second tithe money and it does not render a mikveh invalid. Brothers who are partners [in their inheritance]: When they are liable to pay the kalbon, they are exempt from the cattle tithe, And when they are liable to the cattle tithe, they are exempt from the kalbon. Whenever there is [the power] to sell, there is no fine, and whenever there is a fine there is no power to sell. Whenever there is the right of refusal there can be no halizah, and whenever there can be halizah there is no longer the right of refusal. When the shofar is blown there is no havdalah, and when there is havdalah the shofar is not blown. [Thus], if a festival falls on the day before Shabbat the shofar is blown but there is no havdalah; If it falls on the day following Shabbat there is havdalah but the shofar is not blown. How do they recite havdalah [on a festival that follows Shabbat]? “Who distinguishes between holy and holy.” Rabbi Dosa says: “Who distinguishes between the more holy and less holy day.”

Temed: Before it has fermented it may not be bought with second tithe money and it renders a mikveh invalid; After it has fermented it may be bought with second tithe money and it does not render a mikveh invalid. Brothers who are partners [in their inheritance]: When they are liable to pay the kalbon, they are exempt from the cattle tithe, And when they are liable to the cattle tithe, they are exempt from the kalbon. Whenever there is [the power] to sell, there is no fine, and whenever there is a fine there is no power to sell. Whenever there is the right of refusal there can be no halizah, and whenever there can be halizah there is no longer the right of refusal. When the shofar is blown there is no havdalah, and when there is havdalah the shofar is not blown. [Thus], if a festival falls on the day before Shabbat the shofar is blown but there is no havdalah; If it falls on the day following Shabbat there is havdalah but the shofar is not blown. How do they recite havdalah [on a festival that follows Shabbat]? “Who distinguishes between holy and holy.” Rabbi Dosa says: “Who distinguishes between the more holy and less holy day.”

If one slaughtered [an unconsecrated animal outside the Temple court] for it to be an olah or a shelamim or an asham for a doubtful sin or as a Pesah or a todah, the slaughtering is invalid. But Rabbi Shimon declares it valid. If two persons held one knife and slaughtered [an unconsecrated animal outside the Temple court], one declaring it to be one of the above and the other intending it for a legitimate purpose, the slaughtering is invalid. If one slaughtered [an unconsecrated animal outside the Temple court] for it to be a hatat or an asham or a first-born or the tithe [of cattle] or a substitute offering, the slaughtering is valid. This is the general rule: if one slaughtered an animal declaring it to be a sacrifice which can be brought either as a voluntary or a freewill-offering it is invalid, but if he declares it to be a sacrifice which cannot be brought either as a votive or a freewill-offering it is valid.

All consecrated animals whose permanent physical blemish preceded their consecration and were then redeemed: Are subject to the law of the firstling and to the priestly gifts, And when they become like hullin [by being redeemed] they may be shorn and may be put to work. And their young and their milk are permitted after they have been redeemed. And he who slaughtered them outside the sanctuary is not liable. And they do not render what is substituted for them [holy]. And if they died they may be redeemed, except for the firstling and the tithe of cattle. All [consecrated animals] whose consecration preceded their permanent, or their impermanent blemish [preceded] their consecration and subsequently they contracted a permanent blemish, and they were redeemed: Are exempt from the law of the firstling, and from priestly gifts; And they are not like unconsecrated animals to be shorn or put to work; And [even] after they have been redeemed their young and their milk are forbidden; And he who slaughtered them outside the sanctuary is liable; And they render what was substituted for them [holy], And if they died they must be buried.

If one sets aside [a lamb] for the redemption of the first-birth of a donkey and it died: Rabbi Eliezer says: he is responsible as is the case with the five selas for the redemption of the first-born. But the sages say: he is not responsible, as is the case with the redemption of the second tithe. Rabbi Joshua and Rabbi Zadok testified concerning the redemption of the first-born of a donkey which died that the priest receives nothing [in such circumstances]. If the first-born of a donkey died [after the lamb for redemption had been set aside]: Rabbi Eliezer says: it shall be buried, but the lamb may be used. But the sages say: it does not need to be buried and the lamb belongs to the priest.

All consecrated animals whose permanent physical blemish preceded their consecration and were then redeemed: Are subject to the law of the firstling and to the priestly gifts, And when they become like hullin [by being redeemed] they may be shorn and may be put to work. And their young and their milk are permitted after they have been redeemed. And he who slaughtered them outside the sanctuary is not liable. And they do not render what is substituted for them [holy]. And if they died they may be redeemed, except for the firstling and the tithe of cattle.

The law concerning the tithe of cattle is in force in the Land and outside the Land, in the days when the Temple exists and when it does not exist, [It applies] to hullin (non-sacred) animals only but not to consecrated animals. It applies both to cattle and flock animals, but they are not tithed together. To lambs and to goats, and they are tithed together. To the new and the old, but they are not tithed together. Now it might be logical: seeing that new and old animals which are not treated as kilayim in regard to one another are yet not tithed one for the other, lambs and goats which are treated as kilyaim in regard to one another, all the more should not be tithed one for the other. Scripture therefore states: “And of the flock” all kinds of flock are considered one [for purposes of tithing].

An animal bought or given as a present is exempt from the law of cattle tithe. If brothers became partners, though they are still bound to pay the kalbon [surcharge], they are exempt from the tithe of cattle. And when they become liable to tithe of cattle, they are exempt from paying the kalbon. If they acquired from the estate, they are bound [to tithe them]. But if not, they are exempt from tithing. If they first divided up the estate and then again became partners, they are bound to pay the kalbon and are exempt from tithe of cattle.

An animal bought or given as a present is exempt from the law of cattle tithe. If brothers became partners, though they are still bound to pay the kalbon [surcharge], they are exempt from the tithe of cattle. And when they become liable to tithe of cattle, they are exempt from paying the kalbon. If they acquired from the estate, they are bound [to tithe them]. But if not, they are exempt from tithing. If they first divided up the estate and then again became partners, they are bound to pay the kalbon and are exempt from tithe of cattle.

An animal bought or given as a present is exempt from the law of cattle tithe. If brothers became partners, though they are still bound to pay the kalbon [surcharge], they are exempt from the tithe of cattle. And when they become liable to tithe of cattle, they are exempt from paying the kalbon. If they acquired from the estate, they are bound [to tithe them]. But if not, they are exempt from tithing. If they first divided up the estate and then again became partners, they are bound to pay the kalbon and are exempt from tithe of cattle.

An animal bought or given as a present is exempt from the law of cattle tithe. If brothers became partners, though they are still bound to pay the kalbon [surcharge], they are exempt from the tithe of cattle. And when they become liable to tithe of cattle, they are exempt from paying the kalbon. If they acquired from the estate, they are bound [to tithe them]. But if not, they are exempt from tithing. If they first divided up the estate and then again became partners, they are bound to pay the kalbon and are exempt from tithe of cattle.

An animal bought or given as a present is exempt from the law of cattle tithe. If brothers became partners, though they are still bound to pay the kalbon [surcharge], they are exempt from the tithe of cattle. And when they become liable to tithe of cattle, they are exempt from paying the kalbon. If they acquired from the estate, they are bound [to tithe them]. But if not, they are exempt from tithing. If they first divided up the estate and then again became partners, they are bound to pay the kalbon and are exempt from tithe of cattle.

There are three periods [lit. threshing floors] for the tithe of cattle: in the peras of Pesah, in the peras of Atzeret (Shavuot) and in the peras of the Feast [of Sukkot], the words of Rabbi Akiva. Ben Azzai says: on the twenty-ninth of Adar, on the first of Sivan and on the twenty-ninth of Av. Rabbi Eliezer and Rabbi Shimon say: on the first of Nisan, on the first of Sivan and on the twenty-ninth of Elul. And why did they say the twenty-ninth of Elul and not the first of Tishrei? Because it is a Yom Tov and you cannot tithe on a Yom Tov. Consequently they moved it up to the twenty-ninth of Elul. Rabbi Meir says: the first of Elul is the New Year for the tithe of cattle. Ben Azzai says: those born in Elul are tithed by themselves.

There are three periods [lit. threshing floors] for the tithe of cattle: in the peras of Pesah, in the peras of Atzeret (Shavuot) and in the peras of the Feast [of Sukkot], the words of Rabbi Akiva. Ben Azzai says: on the twenty-ninth of Adar, on the first of Sivan and on the twenty-ninth of Av. Rabbi Eliezer and Rabbi Shimon say: on the first of Nisan, on the first of Sivan and on the twenty-ninth of Elul. And why did they say the twenty-ninth of Elul and not the first of Tishrei? Because it is a Yom Tov and you cannot tithe on a Yom Tov. Consequently they moved it up to the twenty-ninth of Elul. Rabbi Meir says: the first of Elul is the New Year for the tithe of cattle. Ben Azzai says: those born in Elul are tithed by themselves.

There are three periods [lit. threshing floors] for the tithe of cattle: in the peras of Pesah, in the peras of Atzeret (Shavuot) and in the peras of the Feast [of Sukkot], the words of Rabbi Akiva. Ben Azzai says: on the twenty-ninth of Adar, on the first of Sivan and on the twenty-ninth of Av. Rabbi Eliezer and Rabbi Shimon say: on the first of Nisan, on the first of Sivan and on the twenty-ninth of Elul. And why did they say the twenty-ninth of Elul and not the first of Tishrei? Because it is a Yom Tov and you cannot tithe on a Yom Tov. Consequently they moved it up to the twenty-ninth of Elul. Rabbi Meir says: the first of Elul is the New Year for the tithe of cattle. Ben Azzai says: those born in Elul are tithed by themselves.

All those born from the first of Tishrei until the twenty-ninth of Elul combine [for matters of tithing]. Five lambs born before Rosh Hashanah and five born after Rosh Hashanah do not combine. But five lambs born before the period [of tithing] and five after the period [of tithing] do combine [for tithing]. If so, why did they speak of three periods for the tithe of cattle? Until the arrival of the [tithing] period it is permitted to sell and slaughter [the animals], but when the period has arrived he must not kill, but if he killed, he is exempt.

How does one tithe animals? He brings them to a shed and makes for them a small opening so that two cannot go out at the same time. And he counts them with a rod: one, two, three, four, five, six, seven, eight, nine. And the one that comes out tenth he marks with red chalk and he says: “Behold, this is [the tithe].” If he did not mark it, or if he did not count them with a rod, or if he counted them while they were crouching or standing, they are still considered tithed. If he had one hundred [lambs] and he took ten or if he had ten and he took one [without counting], this is not [a valid] tithe. Rabbi Yose bar Judah says: this is a [valid] tithe. If one [of the lambs] already counted jumped back into the flock [in the shed] they are all exempt. If one of the lambs that was a tithe jumped back into the flock [in the shed], they all go to pasture until they become unfit for sacrifice, and the owners may eat them in their unfit state.

How does one tithe animals? He brings them to a shed and makes for them a small opening so that two cannot go out at the same time. And he counts them with a rod: one, two, three, four, five, six, seven, eight, nine. And the one that comes out tenth he marks with red chalk and he says: “Behold, this is [the tithe].” If he did not mark it, or if he did not count them with a rod, or if he counted them while they were crouching or standing, they are still considered tithed. If he had one hundred [lambs] and he took ten or if he had ten and he took one [without counting], this is not [a valid] tithe. Rabbi Yose bar Judah says: this is a [valid] tithe. If one [of the lambs] already counted jumped back into the flock [in the shed] they are all exempt. If one of the lambs that was a tithe jumped back into the flock [in the shed], they all go to pasture until they become unfit for sacrifice, and the owners may eat them in their unfit state.

How does one tithe animals? He brings them to a shed and makes for them a small opening so that two cannot go out at the same time. And he counts them with a rod: one, two, three, four, five, six, seven, eight, nine. And the one that comes out tenth he marks with red chalk and he says: “Behold, this is [the tithe].” If he did not mark it, or if he did not count them with a rod, or if he counted them while they were crouching or standing, they are still considered tithed. If he had one hundred [lambs] and he took ten or if he had ten and he took one [without counting], this is not [a valid] tithe. Rabbi Yose bar Judah says: this is a [valid] tithe. If one [of the lambs] already counted jumped back into the flock [in the shed] they are all exempt. If one of the lambs that was a tithe jumped back into the flock [in the shed], they all go to pasture until they become unfit for sacrifice, and the owners may eat them in their unfit state.

How does one tithe animals? He brings them to a shed and makes for them a small opening so that two cannot go out at the same time. And he counts them with a rod: one, two, three, four, five, six, seven, eight, nine. And the one that comes out tenth he marks with red chalk and he says: “Behold, this is [the tithe].” If he did not mark it, or if he did not count them with a rod, or if he counted them while they were crouching or standing, they are still considered tithed. If he had one hundred [lambs] and he took ten or if he had ten and he took one [without counting], this is not [a valid] tithe. Rabbi Yose bar Judah says: this is a [valid] tithe. If one [of the lambs] already counted jumped back into the flock [in the shed] they are all exempt. If one of the lambs that was a tithe jumped back into the flock [in the shed], they all go to pasture until they become unfit for sacrifice, and the owners may eat them in their unfit state.

How does one tithe animals? He brings them to a shed and makes for them a small opening so that two cannot go out at the same time. And he counts them with a rod: one, two, three, four, five, six, seven, eight, nine. And the one that comes out tenth he marks with red chalk and he says: “Behold, this is [the tithe].” If he did not mark it, or if he did not count them with a rod, or if he counted them while they were crouching or standing, they are still considered tithed. If he had one hundred [lambs] and he took ten or if he had ten and he took one [without counting], this is not [a valid] tithe. Rabbi Yose bar Judah says: this is a [valid] tithe. If one [of the lambs] already counted jumped back into the flock [in the shed] they are all exempt. If one of the lambs that was a tithe jumped back into the flock [in the shed], they all go to pasture until they become unfit for sacrifice, and the owners may eat them in their unfit state.

If two [lambs] came out at the same time, he counts them in pairs. If he counted [the two] as one, the ninth and the tenth are spoiled. If the ninth and the tenth came out at the same time, the ninth and the tenth are spoiled. If he called the ninth the tenth, the tenth the ninth and the eleventh the tenth, all three are holy: the ninth can be eaten when it becomes blemished, the tenth is the tithe and the eleventh is sacrificed as a shelamim, and it can make a substitute, the words of Rabbi Meir. Rabbi Judah said: can one substitute make another substitute? They said in the name of Rabbi Meir: if it were a substitute, it would not have been sacrificed. If he called the ninth the tenth, the tenth the tenth and the eleventh the tenth, the eleventh is not holy. The following is the rule: wherever the name of the tenth [animal] has not been taken away from it, the eleventh is not consecrated.

Birds and menahot do not make a substitute, since it only says “a beast” (Leviticus 27:10). A congregation or partners cannot make a substitute, since it says: “He shall not substitute for it” an individual can make a substitute but a congregation or partners cannot make substitute. One cannot make a substitute with [objects] dedicated for Temple repairs. Rabbi Shimon said: Now is not tithe included [in the laws of substitutes]? Then why was it specially mentioned? In order to make a comparison with it: tithe is a private offering, it thus excludes congregational offerings. And tithe is a dedication for the altar, it thus excludes offerings dedicated for Temple repairs.

Birds and menahot do not make a substitute, since it only says “a beast” (Leviticus 27:10). A congregation or partners cannot make a substitute, since it says: “He shall not substitute for it” an individual can make a substitute but a congregation or partners cannot make substitute. One cannot make a substitute with [objects] dedicated for Temple repairs. Rabbi Shimon said: Now is not tithe included [in the laws of substitutes]? Then why was it specially mentioned? In order to make a comparison with it: tithe is a private offering, it thus excludes congregational offerings. And tithe is a dedication for the altar, it thus excludes offerings dedicated for Temple repairs.

Birds and menahot do not make a substitute, since it only says “a beast” (Leviticus 27:10). A congregation or partners cannot make a substitute, since it says: “He shall not substitute for it” an individual can make a substitute but a congregation or partners cannot make substitute. One cannot make a substitute with [objects] dedicated for Temple repairs. Rabbi Shimon said: Now is not tithe included [in the laws of substitutes]? Then why was it specially mentioned? In order to make a comparison with it: tithe is a private offering, it thus excludes congregational offerings. And tithe is a dedication for the altar, it thus excludes offerings dedicated for Temple repairs.

Whatever is fit for the altar and not for Temple repair, for Temple repair and not for the altar, neither for the altar nor for Temple repair is subject to the law of sacrilege. How so? If one consecrated a cistern full of water, a dump full of manure, a dove-cote full of pigeons, a tree laden with fruit, a field covered with herbs, the law of sacrilege applies to them and to their contents. But if one consecrated a cistern and it was later filled with water, a dump and it was later filled with manure, a dove-cote and it was later filled with pigeons, a tree and it afterwards bore fruit or a field and it afterwards produced herbs, the law of sacrilege applies to the consecrated objects themselves but not to their contents, the words of Rabbi Judah. Rabbi Shimon says: if one consecrated a field or a tree, the law of sacrilege applies to it and to its produce for it is the growth of consecrated property. The young of [cattle set aside as] tithe may not nurse from cattle set aside for tithe, but others consecrate for such use. The young of consecrated cattle may not nurse from consecrated cattle, but others consecrate for such use. Workers may not eat dry figs dedicated to the Temple, nor may a cow eat of the vetch belonging to the Temple.

Whatever is fit for the altar and not for Temple repair, for Temple repair and not for the altar, neither for the altar nor for Temple repair is subject to the law of sacrilege. How so? If one consecrated a cistern full of water, a dump full of manure, a dove-cote full of pigeons, a tree laden with fruit, a field covered with herbs, the law of sacrilege applies to them and to their contents. But if one consecrated a cistern and it was later filled with water, a dump and it was later filled with manure, a dove-cote and it was later filled with pigeons, a tree and it afterwards bore fruit or a field and it afterwards produced herbs, the law of sacrilege applies to the consecrated objects themselves but not to their contents, the words of Rabbi Judah. Rabbi Shimon says: if one consecrated a field or a tree, the law of sacrilege applies to it and to its produce for it is the growth of consecrated property. The young of [cattle set aside as] tithe may not nurse from cattle set aside for tithe, but others consecrate for such use. The young of consecrated cattle may not nurse from consecrated cattle, but others consecrate for such use. Workers may not eat dry figs dedicated to the Temple, nor may a cow eat of the vetch belonging to the Temple.

Five things in an olah combine with one another: the flesh, the fat, the fine flour, the wine and the oil. And six in a todah: the flesh, the fat, the fine flour, the wine, the oil and the bread. Terumah, terumah of the tithe, terumah of the tithe separated from demai, hallah and first-fruits combine with one another to make up the size required to render other things forbidden and to be liable for the payment of a fifth.

Five things in an olah combine with one another: the flesh, the fat, the fine flour, the wine and the oil. And six in a todah: the flesh, the fat, the fine flour, the wine, the oil and the bread. Terumah, terumah of the tithe, terumah of the tithe separated from demai, hallah and first-fruits combine with one another to make up the size required to render other things forbidden and to be liable for the payment of a fifth.

There are ten [grades of] impurity that emanate from a person: A person before the offering of his obligatory sacrifices is forbidden to eat holy things but permitted to eat terumah and [second] tithe. If he is a tevul yom he is forbidden to eat holy things and terumah but permitted to eat [second] tithe. If he emitted semen he is forbidden to eat any of the three. If he had intercourse with a menstruant he defiles the bottom [bedding] upon which he lies as he does the top [bedding]. If he is a zav who has seen two discharges he conveys impurity to that on which he lies or sits and is required to undergo immersion in running water, but he is exempt from the sacrifice. If he saw three discharges he must bring the sacrifice. If he is a metzora that was only enclosed he conveys impurity by entry [into an ohel] but is exempt from loosening his hair, from rending his clothes, from shaving and from the birds offering. But if he was a confirmed metzora, he is liable for all these. If a limb on which there was not the proper quantity of flesh was severed from a person, it conveys impurity by contact and by carriage but not by ohel. But if it has the proper quantity of flesh it conveys impurity by contact, by carriage and by ohel. A "proper quantity of flesh" is such as is capable of healing. Rabbi Judah says: if in one place it has flesh sufficient to surround it with [the thickness of] a thread of the woof it is capable of healing.

There are ten [grades of] impurity that emanate from a person: A person before the offering of his obligatory sacrifices is forbidden to eat holy things but permitted to eat terumah and [second] tithe. If he is a tevul yom he is forbidden to eat holy things and terumah but permitted to eat [second] tithe. If he emitted semen he is forbidden to eat any of the three. If he had intercourse with a menstruant he defiles the bottom [bedding] upon which he lies as he does the top [bedding]. If he is a zav who has seen two discharges he conveys impurity to that on which he lies or sits and is required to undergo immersion in running water, but he is exempt from the sacrifice. If he saw three discharges he must bring the sacrifice. If he is a metzora that was only enclosed he conveys impurity by entry [into an ohel] but is exempt from loosening his hair, from rending his clothes, from shaving and from the birds offering. But if he was a confirmed metzora, he is liable for all these. If a limb on which there was not the proper quantity of flesh was severed from a person, it conveys impurity by contact and by carriage but not by ohel. But if it has the proper quantity of flesh it conveys impurity by contact, by carriage and by ohel. A "proper quantity of flesh" is such as is capable of healing. Rabbi Judah says: if in one place it has flesh sufficient to surround it with [the thickness of] a thread of the woof it is capable of healing.

The area within the wall [of Jerusalem] is holier, for it is there that lesser holy things and second tithe may be eaten. The Temple Mount is holier, for zavim, zavot, menstruants and women after childbirth may not enter it. The chel is holier, for neither non-Jews nor one who contracted corpse impurity may enter it. The court of women is holier, for a tevul yom may not enter it, though he is not obligated a hatat for doing so. The court of the Israelites is holier, for a man who has not yet offered his obligatory sacrifices may not enter it, and if he enters he is liable for a hatat. The court of the priests is holier, for Israelites may not enter it except when they are required to do so: for laying on of the hands, slaying or waving.

The pomegranate of which they spoke refers to one that is neither small nor big but of moderate size. And why did they mention the pomegranates of Baddan? That whatever their quantity they cause [other pomegranates] to be forbidden, the words of Rabbi Meir. Rabbi Yohanan ben Nuri said: to use them as a measure for holes in vessels. Rabbi Akiva said: they were mentioned for both reasons: that they are to be used as a measure for holes in vessels and that whatever their quantity they cause [other pomegranates] to be forbidden. Rabbi Yose said: the pomegranates of Baddan and the leeks of Geba were mentioned only to indicate that they must be tithed everywhere with certain tithe.

On the seventh day he shaves off his hair a second time in the manner of the first shaving, he washes his garments and immerses himself. He is clean in so far as not to convey uncleanness as a sheretz, but he was still like a tevul yom. He may eat second tithe. After sunset he may eat terumah. After he had brought his offering of atonement, he may also eat sacred things. Thus there are three grades in the purification of a metzora and three grades in the purification of a woman after child birth.

The sin-offerings of the congregation and their burnt-offerings, the sin-offering of an individual, the guilt-offering of a nazirite and the guilt-offering of a metzora are valid from the thirtieth day onwards, and also on the thirtieth day. If they were offered on the eighth day they are valid. Vow-offerings and freewill-offerings, firstlings and the tithe of cattle and the pesach are valid from the eighth day onwards, and also on the eighth day.

All that require immersion in water according to the rulings of the Torah defile consecrated things, terumah, unconsecrated food, and [second] tithe; And he is forbidden to enter the sanctuary. After immersion [but before the sun sets] he defiles holy things and invalidates terumah, the words of Rabbi Meir. But the sages ruled: he invalidates consecrated things and terumah. But he is permitted to unconsecrated food and [second] tithe. And if he entered the sanctuary, whether before or after his immersion, he incurs guilt.

All that require immersion in water according to the rulings of the Torah defile consecrated things, terumah, unconsecrated food, and [second] tithe; And he is forbidden to enter the sanctuary. After immersion [but before the sun sets] he defiles holy things and invalidates terumah, the words of Rabbi Meir. But the sages ruled: he invalidates consecrated things and terumah. But he is permitted to unconsecrated food and [second] tithe. And if he entered the sanctuary, whether before or after his immersion, he incurs guilt.

All that require immersion in water according to the words of the scribes defile consecrated things and invalidate terumah to be unfit, but they are permitted to unconsecrated food and second tithe, the words of Rabbi Meir. But the sages forbid second tithe. After immersion [but before the sun sets] he is permitted to all these. And if he entered the sanctuary, whether before or after his immersion, he incurs no guilt.

All that require immersion in water according to the words of the scribes defile consecrated things and invalidate terumah to be unfit, but they are permitted to unconsecrated food and second tithe, the words of Rabbi Meir. But the sages forbid second tithe. After immersion [but before the sun sets] he is permitted to all these. And if he entered the sanctuary, whether before or after his immersion, he incurs no guilt.

But they agree that she may eat second tithe. And she may set aside her hallah, bring it near to the dough and call it by its name. And if any of her spit or her pure blood fell on a loaf of terumah it remains clean. Bet Shammai says: she requires immersion at the end [of her days of purification], Bet Hillel says: she does not require immersion at the end.

If food that was tithe had been rendered susceptible to impurity by a liquid, and a tevul yom or one with unwashed hands touched it, terumah of tithe may still be removed from it in purity, since it only has third degree uncleanness, and third degree uncleanness counts as clean in hullin.

If food that was tithe had been rendered susceptible to impurity by a liquid, and a tevul yom or one with unwashed hands touched it, terumah of tithe may still be removed from it in purity, since it only has third degree uncleanness, and third degree uncleanness counts as clean in hullin.

A flagon was a tevul yom and they filled it from a cask containing tithes from which terumah had not yet been taken: If one said, let this be terumah of tithe after nightfall, it becomes terumah of tithe. But if he said: let this be the food for the eruv, he has said nothing. If the cask was broken, the contents of the flagon still remain tithe from which terumah had not yet been taken. If the flagon was broken, then what is in the cask still remains tithe from which terumah had not yet been taken.

A flagon was a tevul yom and they filled it from a cask containing tithes from which terumah had not yet been taken: If one said, let this be terumah of tithe after nightfall, it becomes terumah of tithe. But if he said: let this be the food for the eruv, he has said nothing. If the cask was broken, the contents of the flagon still remain tithe from which terumah had not yet been taken. If the flagon was broken, then what is in the cask still remains tithe from which terumah had not yet been taken.

A flagon was a tevul yom and they filled it from a cask containing tithes from which terumah had not yet been taken: If one said, let this be terumah of tithe after nightfall, it becomes terumah of tithe. But if he said: let this be the food for the eruv, he has said nothing. If the cask was broken, the contents of the flagon still remain tithe from which terumah had not yet been taken. If the flagon was broken, then what is in the cask still remains tithe from which terumah had not yet been taken.

A flagon was a tevul yom and they filled it from a cask containing tithes from which terumah had not yet been taken: If one said, let this be terumah of tithe after nightfall, it becomes terumah of tithe. But if he said: let this be the food for the eruv, he has said nothing. If the cask was broken, the contents of the flagon still remain tithe from which terumah had not yet been taken. If the flagon was broken, then what is in the cask still remains tithe from which terumah had not yet been taken.

Originally they said: one may redeem [second tithe] for the produce of an am ha-arez. Later they reconsidered and said: also for money of his. Originally they said that if a man was being led out to execution and said, “Write a get for my wife”, they may write a get and give [it to her]. Later they reconsidered and said, even if he were leaving on a sea voyage or on a caravan journey. Rabbi Shimon Shezuri says: even if he were dangerously ill.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

On that day they said: what is the law applying to Ammon and Moab in the seventh year? Rabbi Tarfon decreed tithe for the poor. And Rabbi Elazar ben Azariah decreed second tithe. Rabbi Ishmael said: Elazar ben Azariah, you must produce your proof because you are expressing the stricter view and whoever expresses a stricter view has the burden to produce the proof. Rabbi Elazar ben Azariah said to him: Ishmael, my brother, I have not deviated from the sequence of years, Tarfon, my brother, has deviated from it and the burden is upon him to produce the proof. Rabbi Tarfon answered: Egypt is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Egypt must give tithe for the poor in the seventh year, so must Ammon and Moab give tithe for the poor in the seventh year. Rabbi Elazar ben Azariah answered: Babylon is outside the land of Israel, Ammon and Moab are outside the land of Israel: just as Babylon must give second tithe in the seventh year, so must Ammon and Moab give second tithe in the seventh year. Rabbi Tarfon said: on Egypt which is near, they imposed tithe for the poor so that the poor of Israel might be supported by it during the seventh year; so on Ammon and Moab which are near, we should impose tithe for the poor so that the poor of Israel may be supported by it during the seventh year. Rabbi Elazar ben Azariah said to him: Behold, you are like one who would benefit them with gain, yet you are really as one who causes them to perish. Would you rob the heavens so that dew or rain should not descend? As it is said, "Will a man rob God? Yet you rob me. But you: How have we robbed You? In tithes and heave-offerings" (Malakhi 3:8). Rabbi Joshua said: Behold, I shall be as one who replies on behalf of Tarfon, my brother, but not in accordance with the substance of his arguments. The law regarding Egypt is a new act and the law regarding Babylon is an old act, and the law which is being argued before us is a new act. A new act should be argued from [another] new act, but a new act should not be argued from an old act. The law regarding Egypt is the act of the elders and the law regarding Babylon is the act of the prophets, and the law which is being argued before us is the act of the elders. Let one act of the elders be argued from [another] act of the elders, but let not an act of the elders be argued from an act of the prophets. The votes were counted and they decided that Ammon and Moab should give tithe for the poor in the seventh year. And when Rabbi Yose ben Durmaskit visited Rabbi Eliezer in Lod he said to him: what new thing did you have in the house of study today? He said to him: their votes were counted and they decided that Ammon and Moab must give tithe for the poor in the seventh year. Rabbi Eliezer wept and said: "The counsel of the Lord is with them that fear him: and his covenant, to make them know it" (Psalms 25:14). Go and tell them: Don't worry about your voting. I received a tradition from Rabbi Yohanan ben Zakkai who heard it from his teacher, and his teacher from his teacher, and so back to a halachah given to Moses from Sinai, that Ammon and Moab must give tithe for the poor in the seventh year.

Costus, amomum, principal spices, [roots of] crowfoot, asafoetida, pepper and lozenges made of saffron may be bought with tithe money, but they do not convey food uncleanness, the words of Rabbi Akiva. Rabbi Yohanan ben Nuri to him: if they may be bought with [second] tithe money, then why should they not impart food uncleanness? And if they do not impart food uncleanness, then they should also not be bought with [second] tithe money?

Costus, amomum, principal spices, [roots of] crowfoot, asafoetida, pepper and lozenges made of saffron may be bought with tithe money, but they do not convey food uncleanness, the words of Rabbi Akiva. Rabbi Yohanan ben Nuri to him: if they may be bought with [second] tithe money, then why should they not impart food uncleanness? And if they do not impart food uncleanness, then they should also not be bought with [second] tithe money?

Costus, amomum, principal spices, [roots of] crowfoot, asafoetida, pepper and lozenges made of saffron may be bought with tithe money, but they do not convey food uncleanness, the words of Rabbi Akiva. Rabbi Yohanan ben Nuri to him: if they may be bought with [second] tithe money, then why should they not impart food uncleanness? And if they do not impart food uncleanness, then they should also not be bought with [second] tithe money?

The heart of a palm is like wood in every respect, except that it may be bought for [second] tithe money. Unripened dates are considered food, but are exempt from tithes.

MISHNAH: Three persons who ate together are required to “invite”. If one ate demai, or first tithe of which the heave was taken, or second tithe or dedicated foods that were redeemed, or the waiter who ate the volume of an olive, or a Samaritan, these can be invited. But if one ate untithed produce, or first tithe of which the heave was not taken, or the second tithe or dedicated foods that were not redeemed, or the waiter who ate less than the volume of an olive, or a Gentile, these cannot be invited.

MISHNAH: Three persons who ate together are required to “invite”. If one ate demai, or first tithe of which the heave was taken, or second tithe or dedicated foods that were redeemed, or the waiter who ate the volume of an olive, or a Samaritan, these can be invited. But if one ate untithed produce, or first tithe of which the heave was not taken, or the second tithe or dedicated foods that were not redeemed, or the waiter who ate less than the volume of an olive, or a Gentile, these cannot be invited.

MISHNAH: Three persons who ate together are required to “invite”. If one ate demai, or first tithe of which the heave was taken, or second tithe or dedicated foods that were redeemed, or the waiter who ate the volume of an olive, or a Samaritan, these can be invited. But if one ate untithed produce, or first tithe of which the heave was not taken, or the second tithe or dedicated foods that were not redeemed, or the waiter who ate less than the volume of an olive, or a Gentile, these cannot be invited.

MISHNAH: Three persons who ate together are required to “invite”. If one ate demai, or first tithe of which the heave was taken, or second tithe or dedicated foods that were redeemed, or the waiter who ate the volume of an olive, or a Samaritan, these can be invited. But if one ate untithed produce, or first tithe of which the heave was not taken, or the second tithe or dedicated foods that were not redeemed, or the waiter who ate less than the volume of an olive, or a Gentile, these cannot be invited.

“Works of kindness.” That means with his person. But with his money it has a measure. This parallels what Rebbi Simeon bar Laqish said in the name of Rebbi Jehudah ben Ḥanina: They voted at Usha that a person may give a fifth of his property for good deeds. How far down? Rebbi Gamliel bar Ininia and Rebbi Abba bar Cahana; one said corresponding to terumah and the terumah of the tithe, the other said (Prov. 3:9): “Honor the Eternal with your property and with the first of all your yield;” corresponding to the first of all your yield.

The words of Rebbi Ḥiyya bar Abba disagree, for Rebbi Ḥiyya bar Abba said that Rebbi Yudan, son of Rebbi Simeon bar Ioḥai’s daughter, stated that Rebbi Simeon bar Ioḥai stated: Honoring father and mother is great because the Holy One, praise to Him, preferred it over His own honor. It is said (Ex. 20:12): “Honor your father and your mother,” and it is said (Prov. 3:9): “Honor the Eternal with your property.” When do you start to honor Him? When He was gracious to you! One gives gleanings, forgotten sheaves, and peah, one gives terumah, the First and Second Tithes and the tithe for the poor, ḥallah, one makes a sukkah,lulav, and shofar,tefillin and ẓiẓit, one feeds the poor and hungry and gives to drink to the thirsty. If you have the wherewhithal, you are obliged for all of these; if you have nothing, you are not obliged even for one of them. But when it comes to honoring father and mother, whether you own property or you do not own property, you must honor father and mother, even if you are a beggar at people’s doors.

It was stated: Rebbi and Rebbi Jehudah the Prince did not disagree about produce bought on the field from a Gentile that it is subject to tithes because the Jew takes his place, nor about harvested produce bought from the Gentile that it is free from tithes. What did they disagree about? About him who buys harvested produce from his fellow in a year of tithes for the poor. Rebbi Judah the Prince said, one takes it from him whether he be poor or rich. But Rebbi said, one takes it from the rich, one does not take it from the poor. What is the reason of Rebbi Jehudah the Prince? Just as nobody has any rights on the single stalks, the forgotten sheaves, and the peah of his own field, so he should have no right to his tithe for the poor. What is the reason of Rebbi? Single stalks, the forgotten sheaves, and peah do not cause tebel, but the tithe for the poor creates ṭebel. It became ṭebel already in the possession of the first owner! What is the reason of Rebbi Jehudah the Prince? Because of a fine! What is the reason of Rebbi? Only the rich person has the power to buy ; it is not in the power of the poor to buy. As Rebbi Jehudah the Prince says, he may take a loan; but Rebbi says that he will not be able to borrow.

It was stated: Rebbi and Rebbi Jehudah the Prince did not disagree about produce bought on the field from a Gentile that it is subject to tithes because the Jew takes his place, nor about harvested produce bought from the Gentile that it is free from tithes. What did they disagree about? About him who buys harvested produce from his fellow in a year of tithes for the poor. Rebbi Judah the Prince said, one takes it from him whether he be poor or rich. But Rebbi said, one takes it from the rich, one does not take it from the poor. What is the reason of Rebbi Jehudah the Prince? Just as nobody has any rights on the single stalks, the forgotten sheaves, and the peah of his own field, so he should have no right to his tithe for the poor. What is the reason of Rebbi? Single stalks, the forgotten sheaves, and peah do not cause tebel, but the tithe for the poor creates ṭebel. It became ṭebel already in the possession of the first owner! What is the reason of Rebbi Jehudah the Prince? Because of a fine! What is the reason of Rebbi? Only the rich person has the power to buy ; it is not in the power of the poor to buy. As Rebbi Jehudah the Prince says, he may take a loan; but Rebbi says that he will not be able to borrow.

The following 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.

HALAKHAH: It is stated: A father and his son, a man and his relative, two brothers, two associates redeem Second Tithe for one another and give tithe of the poor to one another. Rebbi Jehudah said, a curse should come upon him who gives tithe of the poor to his father. He said, why? If they were both poor!