Re'eh, Aliyah 5 ראה, חמישי

לא תבשל גדי‎ … עשר תעשר. מָה עִנְיַן זֶה אֵצֶל זֶה? אָמַר לָהֶם הַקָּבָּ"ה לְיִשְׂרָאֵל: אַל תִּגְרְמוּ לִי לְבַשֵּׁל גְּדָיִים שֶׁל תְּבוּאָה עַד שֶׁהֵן בִּמְעֵי אִמּוֹתֵיהֶן, שֶׁאִם אֵין אַתֶּם מְעַשְּׂרִים מַעַשְׂרוֹת כָּרָאוּי כְּשֶׁהוּא סָמוּךְ לְהִתְבַּשֵּׁל אֲנִי מוֹצִיא רוּחַ קָדִים וְהִיא מְשַׁדַּפְתָּן, שֶׁנֶּאֱמַר (מלכים ב י"ט) "וּשְׁדֵפָה לִפְנֵי קָמָה", וְכֵן לְעִנְיַן בִּכּוּרִים (פסיק' ר'; תנחומא):

Do not cook a kid, etc. You must surely tithe. What is the relationship between the two subjects? The Holy One, may He be blessed, said to Yisroel, ‘Do not cause Me to cook the young shoots of your crops while still in their mothers’ innards, for, if you do not tithe properly, just before their ripening I shall summon the east wind and batter them, as it is said, “battered before becoming standing grain.” Similarly, with regard to the bikurim-gift.

שנה שנה. מִכָּאן שֶׁאֵין מְעַשְּׂרִין מִן הֶחָדָשׁ עַל הַיָּשָׁן (ספרי):

On a yearly basis. From here it is derived that one may not use the new crop as tithe for the old.

ואכלת וגו'. זֶה מַעֲשֵׂר שֵׁנִי. שֶׁכְּבָר לִמְּדָנוּ לִתֵּן מַעֲשֵׂר רִאשׁוֹן לַלְוִיִם, שֶׁנֶּאֱמַר "כִּי תִקְחוּ מֵאֵת בְּנֵי יִשְׂרָאֵל וְגוֹ'" (במדבר י"ח) וְנָתַן לָהֶם רְשׁוּת לְאָכְלוֹ בְּכָל מָקוֹם, שֶׁנֶּאֱמַר "וַאֲכַלְתֶּם אֹתוֹ בְּכָל מָקוֹם" (שם י"ח), עַל כָּרְחֲךָ זֶה מַעֲשֵׂר אַחֵר הוּא:

You shall eat, etc. This refers to the second tithe, for we have already been taught to give the first tithe to the Levites, as it is said, “When you receive, from the Israelites, etc.” And they are permitted to eat it anywhere, as it is said, “You may eat it anywhere.” Obviously, then, this refers to a different tithe.

כי יברכך. שֶׁתְּהֵא הַתְּבוּאָה מְרֻבָּה לָשֵׂאת:

For . . . has blessed you. So that the grain is too abundant to carry.

בכל אשר תאוה נפשך – כְּלָל:

For anything you desire. This is a general statement.

בבקר ובצאן וביין ובשכר – פְּרָט:

For cattle, flocks, wine, intoxicating liquor. This is specific.

ובכל אשר תשאלך נפשך – חָזַר וְכָלַל, מַה הַפְּרָט מְפֹרָשׁ וְלַד וַלְדוֹת הָאָרֶץ וְרָאוּי לְמַאֲכַל אָדָם וְכוּ' (עירובין כ"ז):

And for anything that you wish. This is a return to the general. Just as the specific statement refers explicitly to the earth’s progeny which is suitable for human consumption, etc.

והלוי, לא תעזבנו. מִלִּתֵּן לוֹ מַעֲשֵׂר רִאשׁוֹן:

And the Levite, etc., you must not abandon. By neglecting to give him the first tithe.

כי אין לו חלק ונחלה עמך. יָצְאוּ לֶקֶט שִׁכְחָה וּפֵאָה וְהֶפְקֵר, שֶׁאַף הוּא יֵשׁ לוֹ חֵלֶק עִמְּךָ בָּהֶן כָּמוֹךָ, וְאֵינָן חַיָּבִין בְּמַעֲשֵׂר:

Since he has no portion or inheritance with you. This excludes the gleaning, forgotten sheaves, and edge of the field gifts, and abandoned produce, since his share in them is equivalent to yours. Hence, they are exempt from tithing.

מקצה שלש שנים. בָּא וְלִמֵּד שֶׁאִם הִשְׁהָה מַעַשְׂרוֹתָיו שֶׁל שָׁנָה רִאשׁוֹנָה וּשְׁנִיָּה לִשְׁמִטָּה, שֶׁיְּבַעֲרֵם מִן הַבַּיִת בַּשְּׁלִישִׁית:

At the end of three years. This comes to teach that if one withheld his tithes during the first and second years of the shmittah-cycle, he must divest his home of them during the third year.

ובא הלוי. וְיִטֹּל מַעֲשֵׂר רִאשׁוֹן:

The Levite shall come. And take the first tithe.

והגר והיתום. וְיִטְּלוּ מַעֲשֵׂר שֵׁנִי, שֶׁהוּא שֶׁל עָנִי שֶׁל שָׁנָה זוֹ, וְלֹא תֹאכְלֶנּוּ אַתָּה בִּירוּשָׁלַיִם כְּדֶרֶךְ שֶׁנִּזְקַקְתָּ לֶאֱכֹל מַעֲשֵׂר שֵׁנִי שֶׁל שְׁתֵּי שָׁנִים:

And the proselyte and the orphan. They take the second tithe, which belongs to the indigent this year. You are not required to eat it in Jerusalem, the way you are required to eat the second tithe during the first two years.

ואכלו ושבעו. תֵּן לָהֶם כְּדֵי שָׂבְעָן, מִכָּאן אָמְרוּ אֵין פּוֹחֲתִין לֶעָנִי בַּגֹּרֶן וְכוּ' (ספרי קי). וְאַתָּה הוֹלֵךְ לִירוּשָׁלַיִם בַּמַּעֲשֵׂר שֶׁל שָׁנָה רִאשׁוֹנָה וּשְׁנִיָּה שֶׁהִשְׁהֵיתָ, וּמִתְוַדֶּה "בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת" כְּמוֹ שֶׁמְּפֹרָשׁ בְּכִי תְכַלֶּה לַעְשֵׂר (דברים כ"ו):

Let them eat their fill. Give them enough to satiate them. From here we derive, “One may not give the indigent in the threshing area less than, etc.” You must bring to Jerusalem the first and second year’s tithes which you withheld, and confess, ‘I have divested my home of the sacred produce’ as specified in “When you have finished tithing.”