Not to eat the Second Tithe while impure

Faith – אֱמוּנָה

• Sefer HaChinuch (Mitzvah 609) explains that refraining from Ma’aser Sheni while impure strengthens faith, as one recognizes that holiness is not dependent on personal convenience but on Hashem’s command.

Holiness – קְדֻשָּׁה

• Rambam (Hilchot Ma’aser Sheni 3:1) rules that impurity disqualifies eating Ma’aser Sheni. This protects its sanctity, showing that holiness requires boundaries in how we approach sacred food.

Purity – טָהֳרָה

• Talmud (Pesachim 73a) teaches that impurity affects both the eater and the food, rendering it prohibited. This underscores purity as a prerequisite for participating in sanctified meals.

Reverence – יִרְאַת שָׁמַיִם

• Rashi (Deuteronomy 26:14) notes that Israel declared before Hashem that they had not eaten Ma’aser Sheni in impurity. This declaration reflects deep reverence and care in mitzvah observance.

Justice – צֶדֶק

• Sefer HaChinuch explains that impurity diminishes the honor due to Hashem. By observing this mitzvah properly, we ensure justice in the sense of giving the sacred its rightful treatment.

Agriculture – חַקְלָאוּת

• The mitzvah transforms agriculture into holiness by requiring purity in eating its produce. Farming is elevated beyond material needs into a spiritual framework.

Terumah / Ma’aser – תְּרוּמָה / מַעֲשֵׂר

• Rambam and the Sages highlight that Ma’aser Sheni is not ordinary produce — its sanctity remains even when eaten. This mitzvah maintains its elevated status.

Eretz Yisrael – אֶרֶץ יִשְׂרָאֵל

• Tithing laws apply biblically in Israel (Kiddushin 38b–39a). The requirement of purity in consuming Ma’aser Sheni reflects the unique sanctity of the land’s produce.

Community – קְהִלָּה

• By mandating communal care around purity, this mitzvah fostered a culture of holiness in Jerusalem, where entire households would ascend to eat Ma’aser Sheni together.

Bein Adam L’Makom – בֵּין אָדָם לְמָקוֹם

• This mitzvah expresses direct service to Hashem, teaching that approaching His sanctity demands preparation and purity.