דברים י״ד:כ״ח-כ״ט

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.”