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Day 135: Positive Commandment 127, 128; Negative Commandment 152
Tuesday, 20 Cheshvan 5782 / October 26, 2021
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Important Message Regarding This Lesson
The Daily Mitzvah schedule runs parallel to the daily study of 3 chapters of Maimonides' 14-volume code. There are instances when the Mitzvah is repeated a few days consecutively while the exploration of the same Mitzvah continues in the in-depth track.
Positive Commandment 127 (Digest)
The First Tithe
"But the tithes of the Children of Israel which they offer to G‑d as a gift..."—Numbers 18:24.
We are commanded to separate a tenth of our crops and give it to a Levite.
This biblical precept only applies in the Land of Israel.
Unabridged English Text of this Mitzvah »
The 127th mitzvah is that we are commanded to separate ma'aser from produce which grows from the ground.
The source of this commandment is G‑d's statement,1 "[The inheritance I am giving the Levites shall consist of] the ma'aser of the Jewish people which they shall separate."
The verse itself explains that ma'aser is given to the Levites.
The details of this mitzvah are explained in tractate Ma'aseros.
This is called ma'aser rishon, and is a Biblical requirement only in Eretz Yisroel.2
Rabbi Berel Bell is a well-known educator, author and lecturer. He and his family reside in Montreal, Canada.
From "Sefer Hamitzvot in English," published by Sichos in English.
Num. 18:24.
By Rabbinic law, ma'aser must be given from some lands which surround Eretz Yisroel. See Hilchos Terumos, 1:1.
The Second Tithe
"You shall surely tithe all the produce of your seed that the field produces every year"—Deuteronomy 14:22.
We are commanded to separate a "Second Tithe" [from our harvest, in addition to the First Tithe given to the Levites].
Some of the rules that pertain to this tithe:
The produce is brought to Jerusalem where it is consumed by its owners.
If it is difficult to transport the produce to Jerusalem, due to its distance, the produce can be "redeemed" with money. This money is then brought to Jerusalem and used to purchase food [which is, in turn, consumed in Jerusalem].
If the owner himself redeems the tithe, he must add an extra 25% to the produce's monetary value.
This mitzvah only applies during the Temple era.
The 128th mitzvah is that we are commanded to separate ma'aser sheni.1
The source of this commandment is G‑d's statement,2 "Take a tithe [Aser t'aser] from year to year of all the seed crops that come forth in the field."
The Sifra says: "The words 'Shanah shanah' ['from year to year'] teach us that one may not take ma'aser from one year's crops for [what should have been taken from] another year's crops. But this only tells us about the subject of this verse, ma'aser sheni.3 How do we know that this applies to the other types of ma'aser? From the words, Aser t'aser."4
The Torah says explicitly5 that ma'aser sheni is brought to Jerusalem and eaten there by its owners, and we have already mentioned6 the words of our Sages on this subject.
The verse itself also gives details of this mitzvah: that when it is impossible to actually bring it because of the distance, it must be redeemed, with the money brought to the Bais Hamikdosh and spent on food. The source of this law is G‑d's statement,7 "If the place is too far for you and you cannot carry it there." The Torah has given other details of this mitzvah: that if a person redeems it, he must add one-fifth.8 The source of this is G‑d's statement,9 "If a person wishes to redeem his tithes, he must add an additional fifth."
The details of this mitzvah are explained in tractate Ma'aser Sheni.
This too is a Biblical mitzvah only for produce which grew in Eretz Yisroel, and may be eaten only when the Bais Hamikdosh is standing. In the words of the Sifri: "The verse10 compares eating a b'chor [first-born animal] and ma'aser sheni: just as the b'chor may be eaten only when the Bais Hamikdosh is standing, so too ma'aser sheni may be eaten only when the Bais Hamikdosh is standing."
After terumah and ma'aser are separated, one-tenth of the remainder is designated as ma'aser sheni. This occurs in the 1st, 2nd, 4th, and 5th years of the 7-year shemittah cycle. In the 3rd and 6th years of the cycle, it is called ma'aser oni and is given to the poor.
Deut. 14:22.
This phrase, "the subject of this verse, ma'aser sheni," proves the Rambam's point: that the "tithe" referred to in this verse is ma'aser sheni.
The double mention of "ma'aser" comes to include all types of ma'aser (see P127, P130).
Ibid. 14:23.
P119, which in the Rambam's order precedes this mitzvah.
See Ibid.
Of the total amount, i.e., 25% of the value of the food. The amount he adds comes out to be "one-fifth" of the total amount.
Lev. 27:31.
See Deut. 14:23. Temurah 21a.
Negative Commandment 152 (Digest)
Expending Second Tithe Funds on Non-Food Items
"Nor have I given of it for the dead"—Deuteronomy 26:14.
It is forbidden to purchase with Second Tithe funds any item other than food or drink.
The Midrash explains the verse "I have not given of it for the dead" as referring to using the funds to purchase a casket and shrouds. Though such a purchase is a mitzvah, it cannot be done with Second Tithe funds.
It appears to me that purchasing anything other than food items with these monies is like giving the monies to a dead person—who has no gain from such a gift...
The 152nd prohibition is that we are forbidden from spending money which was used to redeem ma'aser sheni for anything except food and drink.
The source of this prohibition is G‑d's statement,1 "I have not given it for the dead." In the words of the Sifra: "[This verse means] that I have not used it to buy a coffin and burial shrouds." One who used the money to buy something else [other than food or drink] must spend an equivalent amount on food [in Jerusalem], as explained in the appropriate place.2
The verse mentions "the dead" for greater emphasis: as if to say, "One may still not use ma'aser sheni, even for a mitzvah."3 It also seems to me that [the verse mentions "the dead" to teach us that] since G‑d has commanded us to spend ma'aser sheni only on food — as the verse4 says, "You may then spend the money [on anything you desire, whether it be cattle, smaller animals, wine,..."] — using it for something other than food is like giving it to the dead, who have no use for it.
See tractate Ma'aser Sheni, 1:7. Hilchos Ma'aser Sheni, Ch. 3, Hal. 10.
Such as buying a coffin and burial shrouds.
Translation of (the unabridged text of) Sefer Hamitzvot by Rabbi Berel Bell, member of the Rabbinical Court of Montreal and director of Teacher Training for the Jewish Learning Institute.
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