Faith – אֱמוּנָה

• Sefer HaChinuch (Mitzvah 478) teaches that giving Ma’aser Ani develops trust in Hashem’s system of blessing. By sharing produce with the poor, one acknowledges that prosperity is sustained by Divine providence, not personal hoarding.

Charity – צְדָקָה

• Rambam (Hilchot Matanot Aniyim 6:1) codifies that Ma’aser Ani must be distributed in the third and sixth years of the cycle. This system ensures consistent support for the poor, transforming charity into an obligation rather than optional generosity.

Compassion – רַחֲמִים

• Sifre Devarim (Re’eh 110) emphasizes that the poor must be given enough to be “satisfied,” not just token amounts. The mitzvah embodies compassion by ensuring true sustenance and dignity for the vulnerable.

Justice – צֶדֶק

• Rashi (Deuteronomy 14:29) explains that the Torah connects Hashem’s blessing to providing for the poor. Justice here is not just social equity but the recognition that part of the harvest is their rightful share.

Community – קְהִלָּה

• By requiring that farmers share produce with the Levite, orphan, widow, and stranger, the mitzvah strengthens communal bonds and responsibility. It ensures that no group in society is left without support.

Agriculture – חַקְלָאוּת

• Like other agricultural mitzvot, Ma’aser Ani sanctifies the act of farming. The field becomes not only a place of sustenance but also a channel for mitzvot and holiness.

Terumah / Ma’aser – תְּרוּמָה / מַעֲשֵׂר

• Rambam distinguishes Ma’aser Ani from Ma’aser Sheni. While the latter is eaten in Jerusalem, this tithe is given directly to the needy, making it the most socially-oriented form of tithe.

Leaving for the Poor – פֵּאָה / לֶקֶט / שִׁכְחָה

• Together with the other agricultural gifts, Ma’aser Ani creates a comprehensive system of economic justice, ensuring multiple streams of support for the poor.

Eretz Yisrael – אֶרֶץ יִשְׂרָאֵל

• Talmud (Kiddushin 38b–39a) establishes that Ma’aser Ani is biblically required in the Land of Israel. Outside Israel, it is observed rabbinically, preserving its spirit.

Orphan / Widow – יָתוֹם / אַלְמָנָה

• The Torah explicitly names these groups, emphasizing that the mitzvah is targeted to the most vulnerable members of society. It provides a protective safety net by Divine law.

Bein Adam L’Makom – בֵּין אָדָם לְמָקוֹם

• The mitzvah is a direct command from Hashem, sanctifying wealth and produce by aligning them with Divine purpose. Obedience acknowledges Hashem as the ultimate provider.

Bein Adam L’Chavero – בֵּין אָדָם לַחֲבֵרוֹ

• The act of giving Ma’aser Ani refines personal character and interpersonal ethics, ensuring that prosperity benefits others and fosters a compassionate, just society.