Mitzvah —
261
To set aside the Second Tithe (which is to be eaten in Jerusalem)
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עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כׇּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃ - פָּרָשַׁת רְאֵה
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Deuteronomy 14:22 - "You shall tithe all the seed crop that the field gives forth, year by year."
This Mitzvah's Summary
מִצְוָה עֲשֵׂה - Positive Commandment
מִצְוָה לֹא תַעֲשֶׂה - Negative Commandment
Agriculture – חַקְלָאוּת
Each year, a second tithe (Ma’aser Sheni) must be set aside and eaten in Jerusalem in a state of purity.
This mitzvah commands separating Ma’aser Sheni — a second tenth after Ma’aser Rishon — from grain, wine, and oil. Unlike the first tithe (given to the Levites), this tithe was taken by the farmer and eaten by him and his family in Jerusalem.
The mitzvah transformed eating into a holy act: by requiring the tithe to be consumed in the holy city and in purity, it elevated ordinary food into an opportunity for spiritual closeness.
The Torah states that the purpose of this practice was “so that you will learn to fear Hashem your G-d always,” teaching that living with holiness extends even into acts of nourishment.
Commentary & Classical Explanation:
- Rambam (Hilchot Ma’aser Sheni 1:1): Codifies that Ma’aser Sheni applies in years 1, 2, 4, and 5 of the Shemitah cycle, and must be eaten in Jerusalem in purity.
- Sefer HaChinuch (Mitzvah 360): Explains that the root of the mitzvah is to train us to eat with holiness and develop reverence for Hashem through daily acts.
- Talmud (Berachot 35a): Notes that eating Ma’aser Sheni in Jerusalem elevates physical enjoyment into spiritual service.
- Rashi (Deuteronomy 14:23): Highlights that the mitzvah’s goal is to instill yirat shamayim (awe of Heaven).
Commentaries
(Source: Chabad.org)
Applying this Mitzvah Today
Notes on this Mitzvah's Fundamentals
Faith – אֱמוּנָה
- Sefer HaChinuch (Mitzvah 360) writes that setting aside Ma’aser Sheni builds faith by training us to acknowledge that all produce is a gift from Hashem. Eating it in Jerusalem reinforces that sustenance itself is sanctified.
Holiness – קְדֻשָּׁה
- Rambam (Hilchot Ma’aser Sheni 1:1) explains that eating Ma’aser Sheni in Jerusalem turns the act of eating into a holy service. Ordinary meals are elevated into experiences of sanctity.
Reverence – יִרְאַת שָׁמַיִם
- Rashi (Deuteronomy 14:23) emphasizes that the purpose of the mitzvah is to instill fear of Heaven. By eating in Hashem’s chosen place, the people internalize awe and reverence.
Purity – טָהֳרָה
- Talmud (Berachot 35a) notes that Ma’aser Sheni must be eaten in a state of ritual purity, teaching that closeness to Hashem requires not just intention but also physical sanctity.
Justice – צֶדֶק
- Sefer HaChinuch highlights that the mitzvah ensures fairness in how the land’s produce is used: not merely for profit, but directed toward holiness. This maintains balance between material and spiritual.
Agriculture – חַקְלָאוּת
- The mitzvah binds agriculture to Torah. Farming is not merely economic labor but an act of covenantal faith when produce is tithed and elevated to Hashem.
Terumah / Ma’aser – תְּרוּמָה / מַעֲשֵׂר
- Rambam distinguishes Ma’aser Sheni from Ma’aser Rishon: the first supports Levites, while the second sanctifies the farmer’s own eating. Together, they form a holistic system of agricultural gifts.
Eretz Yisrael – אֶרֶץ יִשְׂרָאֵל
- Talmud (Kiddushin 38b–39a) rules that Ma’aser Sheni applies biblically only in the Land of Israel, reinforcing the land’s unique sanctity.
Community – קְהִלָּה
- Bringing produce to Jerusalem created communal gatherings of holiness, where families, friends, and pilgrims shared in meals sanctified to Hashem. This fostered unity and collective spiritual growth.
Bein Adam L’Makom – בֵּין אָדָם לְמָקוֹם
- Ultimately, the mitzvah is about obedience to Hashem and reverence for His chosen place. Eating Ma’aser Sheni in Jerusalem elevates daily life into Divine service.
