Midrash · Halachah

Sifrei Devarim 105/ספרי דברים ק״ה

א(דברים יד כב) עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ הַיּוֹצֵא הַשָּׂדֶה שָׁנָה שָׁנָה, מְלַמֵּד שֶׁאֵין מְעַשְּׂרִים אוֹתוֹ מִשָּׁנָה לַחֲבֶרְתָּהּ.

1Pisqa’ 105²⁴⁵1. “You shall diligently tithe all the yield of your seed, that grows from your field yearly” (Dt. 14:22).This teachers thatone does not remove tithes from[the yield of] one year[on behalf of the yield] of another year.²⁴⁶

באֵין לִי אֶלָּא מַעֲשֵׂר שֵׁנִי, שֶׁבּוֹ דִּבֵּר הַכָּתוּב. מִנַּיִן לְרַבּוֹת שְׁאָר מַעַשְׂרוֹת? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.

2I might infer only that[this rule applies] to Second-tithe, of which the verse is speaking.

גמִנַּיִן לְמַעְשַׂר בְּהֵמָה שֶׁאֵין מְעַשְּׂרִים אוֹתָהּ מִשָּׁנָה לַחֲבֶרְתָּהּ? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ הַיֹּצֵא הַשָּׂדֶה שָׁנָה שָׁנָה.

3On what basis do I knowto include [application of the rule to]the other tithes [i.e., First-tithe²⁴⁷) is an annual gift to the priests and Levites of 10% of the harvest in satisfaction of the rule of Nu. 18:21-24. and Pauper’s-tithe²⁴⁸]?The Teaching states:“You shall diligently tithe” (Dt. 14:22)—[that is, each tithe is removed in its appropriate season].On what basis do I know of the Cattle-tithe thatone does not remove it from[the cattle born in] one year[on behalf of the cattle born] in another year?The Teaching states:“You shall diligently tithe . . . yearly” (Dt. 14:22).

דרַבִּי שִׁמְעוֹן בֶּן יְהוּדָה אוֹמֵר מִשּׁוּם רַבִּי שִׁמְעוֹן: מִנַּיִן לְמַעְשַׂר בְּהֵמָה שֶׁהוּא בַּעֲמוֹד וְעַשֵּׂר? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.

42. R. Shimon b. Judah saysin the name of R. Shimon [b. Yohai]:on what basis do I know thatthe Cattle-tithe comes under[the rule of] get up and tithe?²⁴⁹; per. 13:6, and Pisqa’ 63.3 for R. Akiva’s inclusion of Cattle-tithe into the tithing regimen.The Teaching states:“You shall diligently tithe” (Dt. 14:22)—[therefore, remove the tithes promptly].

היָכוֹל דָּבָר שֶׁגִּדּוּלוֹ מִן הָאָרֶץ, כְּגוֹן סָטִיס וְקוֹצָה, יְהֵא חַיָּב בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר וְאָכַלְתָּ,

5Is it possible to say thatwhatever grows from the earth,²⁵⁰such as [inedible] dyer’s woad or thorns,²⁵¹should be held liable under the rule of tithing?The Teaching states:“You shall diligently tithe . . .and you shall eat” (Dt. 14:22-23)—[only what is edible need be tithed.]

ויָכוֹל אַף דְּבַשׁ וְחָלָב? תַּלְמוּד לוֹמַר: הַיּוֹצֵא הַשָּׂדֶה שָׁנָה שָׁנָה. אֱמֹר מֵעַתָּה: דָּבָר הַיּוֹצֵא מֵרְשׁוּת שָׂדֶה.

6Is it possible to say thateven honey and milk [are held liable]?The Teaching states:“That grows from your field year by year” (Dt. 14:22)—from this you may conclude thatwhatever grows from the domain of the field[is held liable under the rule of tithing.]

זמִכְּלָל שֶׁנֶּאֱמַר ״וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר לְשַׁכֵּן שְׁמוֹ שָׁם מַעְשַׂר דְּגָנְךָ תִּירֹשְׁךָ וְיִצְהָרֶךָ״, יָכוֹל אֵין לְחַיֵּב אֶלָּא דָּגָן תִּירוֹשׁ וְיִצְהָר? מִנַּיִן לְרַבּוֹת שְׁאָר פֵּרוֹת? תַּלְמוּד לוֹמַר: תְּבוּאַת זַרְעֶךָ.

73. Inferring from what is stated:“And you shall eat before HASHEM your God,in the place where He shall choose to invest His Name,the tithe of your grain, your must, and your oil” (Dt. 14:23)—is it possible to say thatwe may hold liable only [the tithe of] grain, must, and oil?On what basis do I knowto include [tithes from] other fruits?The Teaching states:“All the yield of your seed” (Dt. 14:22)—[therefore, all produce might be held liable].

חיֹאמַר זֶה, שֶׁאִלּוּ כֵן הָיִיתִי אוֹמֵר: מַה תְּבוּאָה מְיֻחֶדֶת, שֶׁמַּכְנִיסָהּ לְקִיּוּם וְדַרְכָּהּ לְהֵאָכֵל כְּמוֹת שֶׁהִיא – אַף אֲנִי אֵינִי מְרַבֶּה אֶלָּא כַּיּוֹצֵא בָהּ. אֶת מָה אֲנִי מְרַבֶּה? אֶת הָאוֹרֶז וְאֶת הַדּוֹחַן וְאֶת הַפְּרָגִים וְהַשּׁוּמְשְׁמִים. מִנַּיִן לְרַבּוֹת שְׁאָר קִטְנִיּוֹת? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.

8Were this the case, I could reply:just as grain is distinctive,in that it is placed in storageand [not commonly]²⁵² eaten as is,I should include [under the rule of tithing]only what is similar to it!What, then, might I include?Rice, millet, poppy-seed and sesame.On what basis do I know to includeother types of pulse?The Teaching states:“You shall diligently tithe” (Dt. 14:22)—[that is, extend liability to all types of pulse].

טמְרַבֶּה אֲנִי אֶת הַקִּטְנִיּוֹת שֶׁדַּרְכָּן לְהֵאָכֵל כְּמוֹת שֶׁהֵן, וַעֲדַיִן לֹא אֲרַבֶּה אֶת הַתּוּרְמוֹס וְאֶת הַחַרְדָּל, שֶׁאֵין דַּרְכָּם לְהֵאָכֵל כְּמוֹת שֶׁהֵם? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר. יָכוֹל אַפְעַלְפִּי שֶׁלֹּא הִשְׁרִישׁוּ? תַּלְמוּד לוֹמַר: וְאָכַלְתָּ,

9Shall I include [types of pulse]which are [commonly] eaten as is,yet shall I not include the likes of lupine and mustard-seed,Which are not [commonly] eaten as is?The Teaching states:“You shall diligently tithe” (Dt. 14:22)—[therefore, extend liability to lupine and mustard-seed as well]. ²⁵³4. Is it possible to say that [a crop is held liable to tithing]even though it has not grown toone third [of its final yield]?²⁵⁴The Teaching states: “And you shall eat” (Dt. 14:23)—[when the crop reaches a third of its yield,it is held liable to tithing, for it is then edible.]

ימִנַּיִן לְרַבּוֹת יְרָקוֹת לַמַּעַשְׂרוֹת? תַּלְמוּד לוֹמַר (ויקרא כז ל): ״וְכָל מַעְשַׂר הָאָרֶץ״.

10On what basis do I know to include leafy greensunder [the rule] of tithing?The Teaching states:“And all the tithe of the Land . . . belongs to HASHEM, and is consecrated to HASHEM (Lv. 27:30)—[thus leafy greens, too, are held liable.] ²⁵⁵, per.12:9.

יא(ויקרא כז ל) ״מִזֶּרַע הָאָרֶץ״ – לְרַבּוֹת שׁוּם, שַׁחֲלַיִם וְגַרְגִּיר. יָכוֹל שֶׁאֲנִי מְרַבֶּה לֶפֶת וּצְנוֹנוֹת וְזֵרְעוֹנֵי גִנָּה שֶׁאֵין נֶאֱכָלִים? תַּלְמוּד לוֹמַר: ״מִזֶּרַע הָאָרֶץ״, וְלֹא כָּל זֶרַע הָאָרֶץ.

11“Whether seed from the ground” (Lv. 27:30)—including garlic, cress, and field rocket.²⁵⁶Is it possible for me to include[seeds of] turnips, radishes, and [other] garden seedswhich are not [commonly] eaten?The Teaching states:“Seed from the ground” (Lv. 7:30)—but not every seed from the ground!

יב(ויקרא כז ל) ״מִפְּרִי הָעֵץ״ – לְרַבּוֹת פֵּרוֹת הָאִילָן.

12“Or of the fruit of the wood” (Lv. 27:30)—this includes the fruit of trees.

יגיָכוֹל שֶׁאֲנִי מְרַבֶּה חָרוּבֵי שִׁקְמָה וְחָרוּבֵי צַלְמוֹנָה וְחָרוּבֵי גְדוֹרָה, שֶׁאֵין נֶאֱכָלִים? תַּלְמוּד לוֹמַר: ״מִפְּרִי הָעֵץ״ וְלֹא כָּל פְּרִי הָעֵץ.

13Is it possible for me includesycamore pods, pods from Zalmonah,and pods from Gederahwhich are not [commonly] eaten?The Teaching states:“Of the fruit of the wood”²⁵⁷ can refer to both “tree” and “wood .’ Tannaitic Hebrew commonly uses ‘ilan for the tree. Compare Sifra’s parallel to Sifre at this point. Sifre reads eitz while Sifra has ‘ilan. (Lv. 27:30)—but not every fruit of the tree!²⁵⁸, per.12:9.

ידמִנַּיִן שֶׁאָדָם מְעַשֵּׂר אֶת שֶׁאוֹכֵל? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.

145. How do I know that a personremoves tithes [from] what he eats?The Teaching states:“You shall diligently tithe” (Dt. 14:22)—[therefore, remove tithes from whatever you eat].

טויָכוֹל אַפְעַלְפִּי שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ בַּשָּׂדֶה? תַּלְמוּד לוֹמַר (במדבר יח כז): ״כַּדָּגָן מִן הַגֹּרֶן״, וַהֲרֵי הוּא בַּשָּׂדֶה (במדבר יח כז), ״וְכַמְלֵאָה מִן הַיָּקֶב״, עַד שֶׁהִיא בַּיֶּקֶב.

15Is it possible to say that[one must remove the tithe] in the field,even though its processing is not completed?The Teaching states:“Like grain from the threshing floor” (Nu. 18:27)—indeed, [the processing is unfinished, since] it’s still in the field!“And like the plenitude of the vat” (Nu. 18:27)—[new wine is not held liable to tithing] until it is in the vat of the press.

טזיָכוֹל יְהֵא אָדָם אוֹכֵל עֲרַי בַּשָּׂדֶה? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.

16Is it possible to say thata person may eat randomly [from produce] in the field?²⁵⁹The Teaching states:“You shall diligently tithe” (Dt. 14:22)—[even what is eaten randomly in the field].

יזמִנַּיִן שֶׁזּוֹרֵעַ? תַּלְמוּד לוֹמַר: הַיֹּצֵא הַשָּׂדֶה.

17On what basis do we know that [we hold liable to tithing even] sown seed?The Teaching states:“That grows from your field” (Dt. 14:22)

יחמִנַּיִן שֶׁכּוֹנֵס? תַּלְמוּד לוֹמַר: תְּבוּאַת זַרְעֶךָ.

18On what basis do we know that[we hold liable to tithing] produce that is stored up?The Teaching states:“All the yield of your seed” (Dt. 14:22).²⁶⁰, per.12:9.

יטאָמְרוּ: חָרְבוּ חֲנֻיּוֹת בְּנֵי חָנָן שָׁלֹשׁ שָׁנִים קֹדֶם לְאֶרֶץ יִשְׂרָאֵל, שֶׁהָיוּ מוֹצִיאִים פֵּרוֹתֵיהֶם מִידֵי מַעַשְׂרוֹת, שֶׁהָיוּ דּוֹרְשִׁים לוֹמַר ״עַשֵּׂר תְּעַשֵּׂר וְאָכַלְתָּ״ – וְלֹא מוֹכֵר; ״תְּבוּאַת זַרְעֶךָ״ – וְלֹא לוֹקֵחַ.

196. They taught:the produce stores of [the priestly] clan of Hanan²⁶¹ (children of Khanan) while the version at y. Pe’ah 1:6, 16c reads: beit Khanan (the house of Khanan). “Clan of Khanan” mediates the two readings nicely. were destroyedthree years prior to [the destruction of] the Land of Israel,because they would remove their fruitfrom liability for tithing.For they would interpret as follows:“You shall diligently tithe . . . and eat” (Dt. 14:22)—but [you need] not [tithe] what you sell .“The yield of your seed” (Dt. 14:22)—nor [need you tithe] what you purchase.