To set aside Ma'aser (tithe) each planting year and give it to a Levite

Faith – אֱמוּנָה

• Sefer HaChinuch (Mitzvah 395) explains that giving Ma’aser Rishon builds faith by teaching that all sustenance comes from Hashem. By setting aside part of one’s produce, a person acknowledges Divine ownership of the land and its blessings.

Holiness – קְדֻשָּׁה

• Rambam (Hilchot Ma’aser 1:1) codifies that the tithe sanctifies the act of farming itself. What begins as labor in the field becomes a holy act when given to those serving Hashem.

Levites – לְוִיִּם

• Rashi (Numbers 18:24) teaches that the Levites received Ma’aser instead of territorial inheritance, underscoring their role as servants of Torah and the Temple. Supporting them reflects Israel’s respect for their mission.

Justice – צֶדֶק

• Talmud (Yevamot 86b) affirms that Ma’aser Rishon is the rightful due of the Levites. Justice demands giving them their portion without withholding or delaying.

Charity – צְדָקָה

• Sefer HaChinuch compares the tithe to charity: both cultivate generosity and empathy. Though Ma’aser is legally mandated, it refines the giver like tzedakah.

Agriculture – חַקְלָאוּת

• The mitzvah ties farming directly to Torah. Agriculture in Israel is not merely economic but a sacred service when produce is elevated through gifts like Terumah and Ma’aser.

Terumah / Ma’aser – תְּרוּמָה / מַעֲשֵׂר

• Rambam explains that Ma’aser Rishon follows Terumah Gedolah in sequence. This structure teaches discipline and order in separating agricultural gifts.

Eretz Yisrael – אֶרֶץ יִשְׂרָאֵל

• Talmud (Kiddushin 38b–39a) states that Ma’aser obligations are biblically binding in the Land of Israel, emphasizing the holiness of its produce and the covenantal bond between the land and the people.

Community – קְהִלָּה

• Providing for the Levites ensures the community has teachers, singers, and Temple servants dedicated to spiritual life. The mitzvah sustains Torah leadership for the entire nation.

Bein Adam L’Makom – בֵּין אָדָם לְמָקוֹם

• Giving Ma’aser is ultimately an act of obedience to Hashem. It expresses gratitude and loyalty by returning part of His blessings.

Bein Adam L’Chavero – בֵּין אָדָם לַחֲבֵרוֹ

• At the same time, it supports fellow Jews — the Levites — who depend on these gifts. This dual dimension blends reverence for Hashem with kindness to others.