To read the confession of tithes every fourth and seventh year

Faith – אֱמוּנָה

• Sefer HaChinuch (Mitzvah 607) teaches that Viduy Ma’aser builds faith by acknowledging that blessings come from Hashem and must be handled according to His command. Declaring compliance reflects trust in His system of reward and accountability.

Speech – דָּבָר

• Talmud (Sotah 32b) states that Viduy Ma’aser must be recited aloud. This shows the power of speech in mitzvah performance — words confirm action and sanctify it before Hashem.

Justice – צֶדֶק

• Rambam (Hilchot Ma’aser Sheni 11:1) emphasizes that the confession is not only a declaration but a testimony to justice, affirming that the poor, Levites, and others received their due.

Gratitude – הוֹדָיָה

• Rashi (Deuteronomy 26:13) explains that the confession includes an element of praise and thanksgiving, showing gratitude to Hashem for the land and its produce.

Agriculture – חַקְלָאוּת

• The mitzvah ties farming to sanctity. The farmer is not done after harvesting and giving — he must verbally connect agriculture to Divine service.

Terumah / Ma’aser – תְּרוּמָה / מַעֲשֵׂר

• Rambam classifies Viduy Ma’aser within the tithe system, stressing that each tithe — Rishon, Sheni, Ani — must be accounted for and confirmed verbally.

Eretz Yisrael – אֶרֶץ יִשְׂרָאֵל

• This mitzvah applies in the land of Israel, where agricultural mitzvot are binding. It emphasizes the holiness of the land’s produce and its Divine purpose (Kiddushin 38b).

Community – קְהִלָּה

• By declaring that the gifts were given properly, the mitzvah strengthens communal trust. The poor, Levites, and widows are assured of their portion through the farmer’s public statement.

Reverence – יִרְאַת שָׁמַיִם

• Sefer HaChinuch notes that reciting before Hashem cultivates awe — one stands conscious that every action, even in agriculture, is under Divine scrutiny.

Holiness – קְדֻשָּׁה

• The declaration transforms giving into holiness. Eating, farming, and charity become sanctified acts when consciously connected to Hashem through spoken words.

Bein Adam L’Makom – בֵּין אָדָם לְמָקוֹם

• Ultimately, this mitzvah affirms the relationship with Hashem — obedience is not just silent compliance but a verbal covenant between the farmer and G-d.