tithing

When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;

When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;

And for this reason it is ordained on the heavenly tablets as a law for the tithing again the tithe to eat before the Lord from year to year, in the place where it is chosen that His name should dwell, and to this law there is no limit of days for ever.

The following things must be tithed as demai in all places: pressed figs, dates, carobs, rice, and cumin. As to rice from outside the land [of Israel], whoever uses it is exempt from tithing it.

They may feed demai to the poor and to guests (alt. passing troops). Rabban Gamaliel used to feed demai to his workmen. [As for] charity collectors: Bet Shammai says: they should give tithed [produce] to one who doesn’t tithe, and untithed [produce] to one who does tithe. In this way it will turn out that every one will eat [produce] that has been fixed (tithed). But the sages say: they may collect indiscriminately and distribute indiscriminately. And one who wishes to fix [his produce by tithing it], let him fix it.

If one finds produce on the road and picks it up in order to eat it, and then decides to hide it, he may not hide it unless he has [first] tithed it. But if from the outset he picked it up only in order to guard it against being destroyed, he is exempt [from tithing it]. Any produce which one may not sell [in the condition of] demai, he may not send it [as a gift] to his friend [in the condition of] demai. Rabbi Yose permits [one to send as a gift produce] that is certainly untithed, on condition that he makes the matter known to the recipient.

They may give tithes from produce from a Jew for produce [bought] from a Gentile, from produce [bought] from a Gentile for produce from a Jew, from produce [bought] from a Jew for produce [bought] from Samaritans, and from produce [bought] from Samaritans for produce [bought] from [other] Samaritans. Rabbi Eliezer prohibits [tithing] from produce [bought] from Samaritans for produce [bought] from [other] Samaritans.

If an am haaretz said to a chaver, “Buy me a bundle of vegetables,” or: “Buy me a loaf of bread,” the chaver may buy it without checking [whether it had been tithed], and he is exempt [from tithing it]. But if the chaver said: “This one I am buying for myself and this one for my friend,” and they got mixed up, he must tithe [them both], even if there were one hundred [for the am haaretz.]

Dried pomegranate seeds, raisins and carobs, [are liable for tithes] after he has made a pile. Onions, once he removes the onion seeds. If he does not remove the onion seeds, after he makes a pile. Grain, once he smoothes out the pile. If he does not smooth the pile, after he makes a pile. Pulse, after he has sifted it. If he does not sift, after he smoothes out a pile. Even after he has smoothed out the pile, he may [without tithing] take from the broken ears, from the sides of the piles, and from that which is mixed in with the chaff, and eat.

Wine [is liable for tithes] after it has been skimmed [in the lower part of the winepress]. Even though it has been skimmed, he may take from the upper winepress, or from the duct, and drink [without taking out tithe]. Oil [is liable for tithes] after it has gone down into the trough. But even after it has gone down into the trough he may still take oil from the pressing bale, or from the press beam, or from the boards between the press [without tithing,] And he may put such oil on a cake, or large plate. But he should not put the oil in a dish or stewpot, while they are boiling. Rabbi Judah says: he may put it into anything except that which contains vinegar or brine.

One who says to his friend: “Here is an issar for ten figs which I choose for myself,” he may choose them and eat [one at a time without tithing]. [If he said] “For a cluster of grapes which I choose for myself,” he may pick grapes from the cluster and eat. [If he said], “For a pomegranate which I choose for myself,” he may take apart [the pomegranate] and eat [it one piece at a time]. [If he said] “For a watermelon, which I choose for myself,” he may slice and eat [it one piece at a time]. But if he said “For these twenty figs,” or “For these two clusters,” or “For these two water-melons,” he may eat them in his usual way and be exempt [from tithe], because he bought them while they were still attached to the ground.

One who has hired a worker to help him harvest figs, and he [the worker] said to him “On condition that I may eat the figs,” he may eat them and he is exempt [from tithing]. [If he said,] “On condition that I and my son may eat,” or “that my son may eat of them in lieu of my receiving a wage,” he may eat and he is exempt [from tithing], but his son may eat but he is liable [for tithes]. [If he said,] “On condition that I may eat of them during the time of the fig harvest, and after the fig harvest,” during the time of the fig harvest he may eat and he is exempt [from tithing], but if he eats after the fig harvest he is liable, since he does not eat of them in the manner mandated by the Torah. This is the general rule: one who eats in a manner mandated by the Torah is exempt [from tithes], and one who does not eat in the manner mandated by the Torah is liable.

One who has hired a worker to help him harvest figs, and he [the worker] said to him “On condition that I may eat the figs,” he may eat them and he is exempt [from tithing]. [If he said,] “On condition that I and my son may eat,” or “that my son may eat of them in lieu of my receiving a wage,” he may eat and he is exempt [from tithing], but his son may eat but he is liable [for tithes]. [If he said,] “On condition that I may eat of them during the time of the fig harvest, and after the fig harvest,” during the time of the fig harvest he may eat and he is exempt [from tithing], but if he eats after the fig harvest he is liable, since he does not eat of them in the manner mandated by the Torah. This is the general rule: one who eats in a manner mandated by the Torah is exempt [from tithes], and one who does not eat in the manner mandated by the Torah is liable.

One who has hired a worker to help him harvest figs, and he [the worker] said to him “On condition that I may eat the figs,” he may eat them and he is exempt [from tithing]. [If he said,] “On condition that I and my son may eat,” or “that my son may eat of them in lieu of my receiving a wage,” he may eat and he is exempt [from tithing], but his son may eat but he is liable [for tithes]. [If he said,] “On condition that I may eat of them during the time of the fig harvest, and after the fig harvest,” during the time of the fig harvest he may eat and he is exempt [from tithing], but if he eats after the fig harvest he is liable, since he does not eat of them in the manner mandated by the Torah. This is the general rule: one who eats in a manner mandated by the Torah is exempt [from tithes], and one who does not eat in the manner mandated by the Torah is liable.

One who hired a worker to work with olives and he said to him, “On condition that I may eat the olives,” he may eat of them one at a time and be exempt [from tithes]. If, however, he gathered several together he is liable [for tithes]. [If he had been hired] to weed out onions, and he said to him, “On condition that I may eat the vegetables,” he may pluck leaf by leaf, and eat [without tithing]. If, however, he gathered several together, he is liable [for tithes].

A vine which was planted in a courtyard: one may take a whole cluster [and eat it without tithing]. Similarly with a pomegranate, or a melon, the words of Rabbi Tarfon. Rabbi Akiva says: he can pick single berries from the cluster, or split the pomegranate into slices, or cut slices of melon [and eat without tithing]. Coriander which was sown in a courtyard: one may pluck leaf by leaf and eat [without tithing], but if he ate them together he is liable [for tithes]. Savory and hyssop, and thyme which are in the courtyard, if they are kept watch over, they are liable for tithe.

A vine which was planted in a courtyard: one may take a whole cluster [and eat it without tithing]. Similarly with a pomegranate, or a melon, the words of Rabbi Tarfon. Rabbi Akiva says: he can pick single berries from the cluster, or split the pomegranate into slices, or cut slices of melon [and eat without tithing]. Coriander which was sown in a courtyard: one may pluck leaf by leaf and eat [without tithing], but if he ate them together he is liable [for tithes]. Savory and hyssop, and thyme which are in the courtyard, if they are kept watch over, they are liable for tithe.

A vine which was planted in a courtyard: one may take a whole cluster [and eat it without tithing]. Similarly with a pomegranate, or a melon, the words of Rabbi Tarfon. Rabbi Akiva says: he can pick single berries from the cluster, or split the pomegranate into slices, or cut slices of melon [and eat without tithing]. Coriander which was sown in a courtyard: one may pluck leaf by leaf and eat [without tithing], but if he ate them together he is liable [for tithes]. Savory and hyssop, and thyme which are in the courtyard, if they are kept watch over, they are liable for tithe.

One who husks barley may husk one at a time and eat [without tithing], but if he husked and put them into his hand, he is liable [to tithe]. One who rubs [ears of] wheat may blow out [the chaff of the wheat] from hand to hand and eat, but if he blows and puts the grain in his lap he is liable. Coriander which was sown for the sake of the seed, the plant is exempt [from tithes]. If he sowed it for the sake of the plant then both the seed and the plant must be tithed. Rabbi Eliezer said: as for dill, tithe must be given from the seed and the plant, and the pods. But the sages say: only in the case of cress and eruca are both the seeds and plant tithed.

One may not sell produce after the season for tithing has arrived to one who is not trusted concerning tithes. Nor in the sabbatical year [may one sell sabbatical year produce] to one suspected of [transgressing] the sabbatical year. If only [some] produce ripened, he takes the ripe ones and may sell the remainder.

One who buys a field of vegetables in Syria: If before the season for tithing arrived, then he is liable to tithe. If after the season for tithing he is exempt, and he may go on gathering in his usual manner. Rabbi Judah says: he may even hire workers and gather. Rabban Shimon ben Gamaliel says: When does this apply? If he has bought the land. But if, he has not bought the land, even before the season for tithing arrived he is exempt. Rabbi [Judah Hanasi] says: he must also tithe according to calculation.

One who buys a field of vegetables in Syria: If before the season for tithing arrived, then he is liable to tithe. If after the season for tithing he is exempt, and he may go on gathering in his usual manner. Rabbi Judah says: he may even hire workers and gather. Rabban Shimon ben Gamaliel says: When does this apply? If he has bought the land. But if, he has not bought the land, even before the season for tithing arrived he is exempt. Rabbi [Judah Hanasi] says: he must also tithe according to calculation.

One who buys a field of vegetables in Syria: If before the season for tithing arrived, then he is liable to tithe. If after the season for tithing he is exempt, and he may go on gathering in his usual manner. Rabbi Judah says: he may even hire workers and gather. Rabban Shimon ben Gamaliel says: When does this apply? If he has bought the land. But if, he has not bought the land, even before the season for tithing arrived he is exempt. Rabbi [Judah Hanasi] says: he must also tithe according to calculation.

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

An etrog is similar in three ways to [the fruit of an ordinary] tree, and in one way to a vegetable. It is similar to a tree in respect of orlah, fourth year plantings, and [the law of] the seventh year; And it is similar to a vegetable in one thing: that its tithing goes according to the time it is harvested, the words of Rabban Gamaliel. Rabbi Eliezer says: it is similar to a tree in all ways.

How was the procedure in connection with the portion read by the king? At the conclusion of the first day of the festival (Sukkot) in the eighth [year], at the end of the seventh year, they erect a wooden platform in the Temple court, and he sits upon it, as it is said, “At the end of seven years, in the set time” etc (Deuteronomy 31:10). The synagogue attendant takes a Torah scroll and hands it to the head of the synagogue, the head of the synagogue hands it to the deputy and he hands it to the high priest, and the high priest hands it to the king and the king stands and receives it, but reads it while sitting. King Agrippa stood and received it and read standing, and the sages praised him. When he reached, “You shall not place a foreigner over you” (ibid 17:15) his eyes ran with tears. They said to him, “Fear not, Agrippas, you are our brother, you are our brother!” [The king] reads from the beginning of “These are the words” (ibid 1:1) until the Shema ((ibid 6:4-9), and the Shema, and “It will come to pass if you hear” (ibid 11:13-21 the second part of the Shema), and “You shall surely tithe” (ibid 14:22-29), and “When you have finished tithing” (ibid 26:12-15) and the portion of the king (ibid 17:14-20) and the blessings and curses (ibid, until he finishes all the section. The blessings that the high priest recites, the king recites, except that he substitutes one for the festivals instead of one for the pardon of sin.

Rabban Gamaliel used to say: appoint for thyself a teacher, avoid doubt, and do not make a habit of tithing by guesswork.

[The method of killing] which renders the red cow valid renders the heifer invalid, and the method which renders the heifer valid renders the red cow invalid. [The disability] which does not disqualify priests disqualifies Levites, and [the disability] which does not disqualify Levites disqualifies priests. That which cannot be rendered unclean in earthenware vessels can be rendered unclean in all other vessels, and that which cannot be rendered unclean in all other vessels can be rendered unclean in earthenware vessels. That which cannot be rendered unclean in wooden things can be rendered unclean in metal things, and that which cannot be rendered unclean in metal things can be rendered unclean in wooden things. When bitter almonds are subject to tithing sweet almonds are exempt, and when sweet almonds are subject to tithing bitter almonds are exempt.

[The method of killing] which renders the red cow valid renders the heifer invalid, and the method which renders the heifer valid renders the red cow invalid. [The disability] which does not disqualify priests disqualifies Levites, and [the disability] which does not disqualify Levites disqualifies priests. That which cannot be rendered unclean in earthenware vessels can be rendered unclean in all other vessels, and that which cannot be rendered unclean in all other vessels can be rendered unclean in earthenware vessels. That which cannot be rendered unclean in wooden things can be rendered unclean in metal things, and that which cannot be rendered unclean in metal things can be rendered unclean in wooden things. When bitter almonds are subject to tithing sweet almonds are exempt, and when sweet almonds are subject to tithing bitter almonds are exempt.

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].

Animals are combined for purposes of tithing so long as they can still pasture within the distance that cattle wander. And what is the distance over which they wander while pasturing? Sixteen mils. If there was between two groups of animals a distance of thirty-two mils, they do not combine for the purpose of tithing. If however there was one in the middle [of the distance of thirty-two mils] he brings them into the middle and tithes them. Rabbi Meir says: the [river] Jordan is regarded as forming a division as regards the tithing of animals.

Animals are combined for purposes of tithing so long as they can still pasture within the distance that cattle wander. And what is the distance over which they wander while pasturing? Sixteen mils. If there was between two groups of animals a distance of thirty-two mils, they do not combine for the purpose of tithing. If however there was one in the middle [of the distance of thirty-two mils] he brings them into the middle and tithes them. Rabbi Meir says: the [river] Jordan is regarded as forming a division as regards the tithing of animals.

Animals are combined for purposes of tithing so long as they can still pasture within the distance that cattle wander. And what is the distance over which they wander while pasturing? Sixteen mils. If there was between two groups of animals a distance of thirty-two mils, they do not combine for the purpose of tithing. If however there was one in the middle [of the distance of thirty-two mils] he brings them into the middle and tithes them. Rabbi Meir says: the [river] Jordan is regarded as forming a division as regards the tithing of animals.

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.

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.

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.

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.

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.

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.

So far a Gentile; a Samaritan? Let us hear from the following: “He who gives a field to a Gentile sharecropper, a Samaritan, or somebody who is not trusted with tithes, before they come to the time of tithes he does not have to tithe for him; after they come to the time of tithes he has to tithe for him.” That is, at a place where Jews are present. At a place where no Jews are available? Let us hear from the following: Rebbi Simon had fields at King’s Mountain. He asked Rebbi Joḥanan, who told him: Let them lie fallow, but do not lease them to a Gentile. He asked Rebbi Joshua ben Levi who permitted it to him. Rebbi Joshua ben Levi is of the opinion that a place where no Jews are available has the status of Syria. For Syria, we hear from the following: Rebbi Ḥaggai descended into Homs. The family Astor asked him: Since no Jews are available here, we lease to Gentiles; do we have to tithe for them? He sent and asked Rebbi Zeïra. Rebbi Zeïra asked Rebbi Immi, who told him that they did not have to tithe. From this you hear that the rules of leasing follow Rebbi Yose. Also from the following: Rebbi Ḥanina, the son of Rebbi Abbahu, said my father had a case; he sent and asked Rebbi Ḥiyya, Rebbi Yasa, and Rebbi Immi, and they taught him that the rules of leasing follow Rebbi Yose; hence, as far as tithing for them is concerned, they do not tithe for them.

Rebbi Jacob bar Zavdi asked before Rebbi Jeremiah: Is our Mishnah from Rebbi Ismael ben Rebbi Yose? As it was stated: “Rebbi Ismael ben Rebbi Yose says in the name of his father that one may take heave from wine on vinegar but not from vinegar on wine. If somebody transgressed, his heave is heave. Rebbi says that wine and vinegar are two distinct kinds and one does not give heave nor does one tithe from one on the other.” He was looking at him. He said to him, what are you staring at me? Bring a lash for yourself; there it is for tithing, here it is for kilaim. Rebbi Jonah said, he should not have stared at him since the earlier rabbis wanted to understand this matter and understood that there it refers to tithing but here to kilaim.

Rebbi Jacob bar Zavdi asked before Rebbi Jeremiah: Is our Mishnah from Rebbi Ismael ben Rebbi Yose? As it was stated: “Rebbi Ismael ben Rebbi Yose says in the name of his father that one may take heave from wine on vinegar but not from vinegar on wine. If somebody transgressed, his heave is heave. Rebbi says that wine and vinegar are two distinct kinds and one does not give heave nor does one tithe from one on the other.” He was looking at him. He said to him, what are you staring at me? Bring a lash for yourself; there it is for tithing, here it is for kilaim. Rebbi Jonah said, he should not have stared at him since the earlier rabbis wanted to understand this matter and understood that there it refers to tithing but here to kilaim.

HALAKHAH: “Rice, millet,” etc. For produce they went after its being a third [ripe], for rice after roots taking hold, and for vegetables the collection is the time of its tithing. From where that they could go after its being a third [ripe] for produce? (Deut. 16:16) “From your threshing-floor and from your wine-press.” “From your threshing-floor”, not all your threshing-floor, “from your wine-press”, not all your wine-press. Then also if it is less than a third [ripe]? Rebbi Zeïra said, it is written (Deut. 14:22): “Tithe! You should tithe all produce of your seed,” something which may be sown and will sprout; this excludes produce less than a third [ripe] which when sown will not sprout. Then one should tithe the first third for the past and the other two thirds for the future! Rebbi Joḥanan said, from the holiday of Tabernacles. Just as Tabernacles belongs to the next year but you celebrate it for the past, so this one is for the future and you celebrate it for the past.

On which basis did they rule that for vegetables their collection is the time of tithing? (Deut. 16:16) “From your threshing-floor and from your wine-press.” Threshing-floor and wine-press are sustained by the waters of the preceding year, you go for them after the past. These live from the waters of the coming year, you go for them to the future. They objected, but Egyptian beans, if one sowed them for the beans, are tithed for the past, but if he sowed for vegetable, they are tithed for the future. Does it hold a charm [to know that] if one sowed them for the beans, they drink from the past year, but if he sowed them as vegetable, they drink from the future year?

There, we have stated (Mishnah ‘Uqeẓin 3:6): “Unripe figs and grapes, Rebbi Aqiba said they may become impure by the impurity of food; Rebbi Joḥanan ben Nuri said only after they come to the period of tithing.” We have stated here “immediately” but is it “not immediately”? Rebbi Ḥananiah in the name of Rebbi Simeon ben Laqish: The Mishnah speaks only about unripe figs, but unripe fruit of any other kind may not become impure by the impurity of food until it reaches the period of tithing. Rebbi Yose said, our Mishnah implies this: “Unripe figs when they started to be radiant one eats them with his bread in the field.” Rebbi Pedat in the name of Rebbi Joḥanan: Everybody agrees about the Sabbatical year. “Everybody agrees,” the colleagues said that the figs do not become impure by the impurity of food.

There, we have stated (Mishnah ‘Uqeẓin 3:6): “Unripe figs and grapes, Rebbi Aqiba said they may become impure by the impurity of food; Rebbi Joḥanan ben Nuri said only after they come to the period of tithing.” We have stated here “immediately” but is it “not immediately”? Rebbi Ḥananiah in the name of Rebbi Simeon ben Laqish: The Mishnah speaks only about unripe figs, but unripe fruit of any other kind may not become impure by the impurity of food until it reaches the period of tithing. Rebbi Yose said, our Mishnah implies this: “Unripe figs when they started to be radiant one eats them with his bread in the field.” Rebbi Pedat in the name of Rebbi Joḥanan: Everybody agrees about the Sabbatical year. “Everybody agrees,” the colleagues said that the figs do not become impure by the impurity of food.

Rebbi Joḥanan in the name of Rebbi Yannai: An Israel who said to a Levite: “You have a kor of tithe in my hand”, and this Levite went and made it heave of the tithe for other produce but the Israel went and gave it to another Levite, [the first one] has only a complaint on him. That is, if he handed it over before [the first Levite] made it [heave]. But not if this one made it before that one handed it over. Parallel to this Mishnah: “If he terminated: if he terminated before he gave heave, his heave is not heave. But if he terminated after he gave heave, his heave is heave.” All this follows: From the moment he said, you have a kor of tithe in my hand, he made him his agent and it turns out that he was tithing with the permission of the Israel. One may also explain it following Rebbi Yose, as “Rebbi Yose said: If the owner gave heave from the tithes, what he did is done.”

MISHNAH: If somebody passed by the market place and said: “take some figs,” one may eat without tithing. Therefore, if they brought to their houses, they must put in order as certain produce. “Take some figs and bring them home,” one should not eat them as a snack. Therefore, if they brought to their houses, they have to put in order only as demay. If they were sitting in a gate or in a store and he said, take some figs, they may eat and are free, but the owners of the gate or the store are obligated. Rebbi Jehudah frees them unless they turn their faces away or change their places.

“ ‘Go and collect for yourself 20 figs from my tree’, he eats as usual and is free. ‘Go and fill a basket,’ he should not eat before tithing. When has this been said? About a vulgar. But from a Fellow he can eat and does not have to tithe, the words of Rebbi. Rabban Simeon ben Gamliel says, when has this been said? About a vulgar. But from a Fellow he has to put it in order as certainly untithed since Fellows are not suspected to tithe what is not earmarked. Rebbi said, I prefer my words to those of Rabban Simeon ben Gamliel. It is preferable that they should tithe what is not earmarked than to feed ṭevel to the vulgar.” Rebbi Zeїra said, from both their opinions [it follows that] even a Fellow who sends to another Fellow must tithe. They ventured to say, he who said that Fellows are not suspected to tithe what is not earmarked, when somebody is a Fellow he has to tithe. And he who said, it is better to tithe what is not earmarked than to feed ṭevel to the vulgar, if he is a Fellow he has to tithe. Rebbi Jonah asked: Here you declare him to be a Fellow, there you declare him to be a vulgar. Rebbi Yose said, in both cases, he is a vulgar. But because of the rare one who puts in order he is called a Fellow.

MISHNAH: A person should not sell his produce after it reached the period of tithing to anybody not trustworthy in matters of tithe, or in the Sabbatical year to anybody suspect in matters of the Sabbatical. If some were ripened early he takes the early ripe fruit and sells the remainder. A person should not sell his chaff or his oil cakes or his grape husks to somebody not trustworthy in matters of tithe if the latter wants to extract fluids from it. If he extracted, he is obligated for tithes but free from heave since everybody giving heave also thinks of broken grain, what is left on the sides, and what remains in the chaff. If somebody bought a vegetable field in Syria before it reached the time of tithes he is obligated, after it reached the time of tithes he is free and he can harvest continuously. Rebbi Jehudah says, he may even hire workers and harvest. Rabban Simeon ben Gamliel said, where has this been said? When he bought the field. But if he did not buy the field he is free even after it reached the time of tithes. Rebbi said, all according to computation.

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

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

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

MISHNAH: Rebbi Jehudah said, in earlier times they sent to the rural farmers, speed up your produce before the time of removal, until Rebbi Aqiba came and taught that any produce which did not reach the time of tithing is exempt from removal. If somebody’s produce was far from him, he has to give it a name. It happened that Rabban Gamliel was on a ship with the elders when Rabban Gamliel said, a tenth which I shall measure in the future is given to Joshua and its place is rented to him; another tenth which I shall measure in the future is given to Aqiba; he should distribute it to the poor, and its place is rented to him. Rebbi Joshua said, a tenth which I shall measure in the future is given to Eleazar ben Azariah and its place is rented to him. They paid the rent to each other.

A person was tithing following the rules. Rebbi Mana said to him, stand up and say, I removed the sancta from the house.

MISHNAH: And he reads from the beginning of “These are the words” to Šema‘,Šema‘, “And it shall be if you listen,” “tithing you shall tithe,” “when you will have finished tithing,” blessings and curses [and the paragraph of the king], until he finishes the entire paragraph. The benedictions which the High Priest recites, the king recites, except that he substitutes “for the holidays of pilgrimage” instead of “forgiving of sins”.

MISHNAH: And he reads from the beginning of “These are the words” to Šema‘,Šema‘, “And it shall be if you listen,” “tithing you shall tithe,” “when you will have finished tithing,” blessings and curses [and the paragraph of the king], until he finishes the entire paragraph. The benedictions which the High Priest recites, the king recites, except that he substitutes “for the holidays of pilgrimage” instead of “forgiving of sins”.

HALAKHAH: Rebbi Abbahu said, why does one read “ “tithing you shall tithe,”, “when you will have finished tithing,”? Because Israel went from the Sabbatical year to the eighth, not to have them forget tithes. Rebbi Ḥaggai asked before Rebbi Yose, does he not to make havdalah? He said to him, one already said havdalah on New Year’s Day.

HALAKHAH: Rebbi Abbahu said, why does one read “ “tithing you shall tithe,”, “when you will have finished tithing,”? Because Israel went from the Sabbatical year to the eighth, not to have them forget tithes. Rebbi Ḥaggai asked before Rebbi Yose, does he not to make havdalah? He said to him, one already said havdalah on New Year’s Day.

HALAKHAH: “If somebody hires workers to work,” etc. Anything which is of a kind apt to be under the rules of tithing but another prohibition caused it [to be forbidden to eat], if one hired [a worker] without mentioning it, he has to redeem and feed, tithe and feed. If [the worker] contracted for it, he eats. But if it is of a kind exempt from the rules of tithing but another prohibition caused it [to be forbidden to eat], if one hired [a worker] without mentioning it, that one cannot eat; if he contracted for it, he eats.

HALAKHAH: “If somebody hires workers to work,” etc. Anything which is of a kind apt to be under the rules of tithing but another prohibition caused it [to be forbidden to eat], if one hired [a worker] without mentioning it, he has to redeem and feed, tithe and feed. If [the worker] contracted for it, he eats. But if it is of a kind exempt from the rules of tithing but another prohibition caused it [to be forbidden to eat], if one hired [a worker] without mentioning it, that one cannot eat; if he contracted for it, he eats.

in that its tithing is determined by the time of its picking, the words of Rabban Gamaliel. R. Eliezer ruled: The etrog is like a tree in all respects.

He holds the opinion as this (the following) Tanna, as it has been taught: R. Yose stated: Avtulmos testified in the name of five elders that the tithing of the etrog depends upon [the time of its] picking. But our Rabbis voted in Usha and said [that this applies] both to tithing and the Sabbatical Year.

He holds the opinion as this (the following) Tanna, as it has been taught: R. Yose stated: Avtulmos testified in the name of five elders that the tithing of the etrog depends upon [the time of its] picking. But our Rabbis voted in Usha and said [that this applies] both to tithing and the Sabbatical Year.

But who mentioned the Sabbatical Year? There is something missing in the text, and so it should be read: The tithing of the etrog depends upon [the time of its] picking, and its subjection to the laws of the Sabbatical Year depends on [the time of its] blossoming. But our Rabbis voted in Usha and said that ... the etrog is dependent on the time of its picking as regards both tithing and the Sabbatical Year.

But who mentioned the Sabbatical Year? There is something missing in the text, and so it should be read: The tithing of the etrog depends upon [the time of its] picking, and its subjection to the laws of the Sabbatical Year depends on [the time of its] blossoming. But our Rabbis voted in Usha and said that ... the etrog is dependent on the time of its picking as regards both tithing and the Sabbatical Year.