To set aside the Second Tithe (which is to be eaten in Jerusalem)

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.