A mourner on the first day after death must not eat the Second Tithe

Faith – אֱמוּנָה

• Sefer HaChinuch (Mitzvah 610) explains that refraining from eating Ma’aser Sheni in mourning reinforces faith by recognizing that service of Hashem requires a state of joy and readiness. Mourning is a sacred human experience, but distinct from rejoicing before Hashem.

Holiness – קְדֻשָּׁה

• Rambam (Hilchot Ma’aser Sheni 2:9) states that Ma’aser Sheni must be eaten in holiness and joy. A mourner, preoccupied with grief, cannot approach this mitzvah in its intended sanctified spirit.

Purity – טָהֳרָה

• While this is not ritual impurity per se, the Torah treats mourning as a limiting state. The requirement preserves the purity of sacred eating, separating it from the impurity of grief and loss.

Reverence – יִרְאַת שָׁמַיִם

• Rashi (Deuteronomy 26:14) notes that the declaration includes not eating Ma’aser Sheni in mourning. This demonstrates reverence for Hashem’s laws by guarding the sanctity of holy food against being consumed in inappropriate states.

Mourning – אֲבֵלוּת

• Talmud (Yevamot 73a) derives directly that an onen (mourner before burial) may not eat Ma’aser Sheni. This acknowledges the emotional and spiritual reality of mourning and honors the mourner’s state without mixing it into sacred joy.

Justice – צֶדֶק

• Sefer HaChinuch emphasizes that justice in mitzvah observance means giving each mitzvah its proper time and context. Mourning and sanctified rejoicing are both holy, but must remain distinct.

Agriculture – חַקְלָאוּת

• The mitzvah ties agricultural sanctity to human experience: produce destined for holiness cannot be eaten during grief. Agriculture here is more than sustenance — it is bound to sacred timing.

Terumah / Ma’aser – תְּרוּמָה / מַעֲשֵׂר

• This mitzvah safeguards the sanctity of Ma’aser Sheni, maintaining that its consumption must remain joyous and whole, in line with its intended purpose.

Eretz Yisrael – אֶרֶץ יִשְׂרָאֵל

• Tithing laws apply biblically in the Land of Israel (Kiddushin 38b–39a). The special restriction on mourners reflects how the land’s holiness extends even into the emotional states of those partaking of its produce.

Community – קְהִלָּה

• By preventing mourners from partaking, the mitzvah preserves the communal joy of Ma’aser Sheni meals in Jerusalem. It ensures that the atmosphere remains uplifted, without being overshadowed by sorrow.

Bein Adam L’Makom – בֵּין אָדָם לְמָקוֹם

• This mitzvah expresses the relationship between a person and Hashem, reminding us that Divine service must be approached with the correct emotional and spiritual readiness.