כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂר אֶת־כָּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר וְנָתַתָּ֣ה לַלֵּוִ֗י לַגֵּר֙ לַיָּת֣וֹם וְלָֽאַלְמָנָ֔ה וְאָכְל֥וּ בִשְׁעָרֶ֖יךָ וְשָׂבֵֽעוּ׃

When you shall conclude to tithe all the tithes of your produce in the third year of the Sabbatical cycle, the third and sixth years after each Sabbatical Year, each of which is the year of the poor man’s tithe, as you gave it to the Levite, to the stranger, to the orphan, and to the widow. These include those individuals who do not possess an inheritance in the land, as well as the lower classes of society. And they ate within your gates, wherever they wished, not necessarily in the vicinity of the Temple, and were satisfied.

וְאָמַרְתָּ֡ לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכָל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃

The harvest of the crop of the third and sixth years is completed toward the festival of Passover of the fourth and seventh years respectively, when the fruits of the trees that began to develop in the third and sixth years have all fully ripened. When you have performed all your obligations with regard to these crops, toward the end of the festival of Passover, you shall make the following declaration, stating that you have fulfilled the commandments of all the tithes of the last three years in accordance with the law: You shall say before the Lord your God, in the Temple: I have disposed of the portion of the produce that was consecrated to give to others, removing it from my house, and also I gave them to the Levite, and to the stranger, to the orphan, and to the widow, in accordance with all Your commandment that You commanded me. I gave each portion of the produce to those entitled to it. I did not violate any of Your commandments, and I did not forget to give each of the gifts in the correct manner and in their proper order.

לֹא־אָכַ֨לְתִּי בְאֹנִ֜י מִמֶּ֗נּוּ וְלֹא־בִעַ֤רְתִּי מִמֶּ֙נּוּ֙ בְּטָמֵ֔א וְלֹא־נָתַ֥תִּי מִמֶּ֖נּוּ לְמֵ֑ת שָׁמַ֗עְתִּי בְּקוֹל֙ יְהוָ֣ה אֱלֹהָ֔י עָשִׂ֕יתִי כְּכֹ֖ל אֲשֶׁ֥ר צִוִּיתָֽנִי׃

The following part of the declaration refers specifically to the second tithe, which must be eaten in Jerusalem by the owner and those who accompany him, in a state of ritual purity: I did not eat from it during my acute mourning, and I did not dispose of it in a manner that would cause it to attain a state of impurity, and I did not give from it, its monetary exchange, toward the purchase of a shroud or coffin for the dead. In general, I heeded the voice of the Lord my God, I have acted in accordance with everything that You commanded me. Obviously, if someone is unable to honestly make this declaration, for example, if he ate of the second tithe during his acute mourning, he does not recite the passage.

הַשְׁקִיפָה֩ מִמְּע֨וֹן קָדְשְׁךָ֜ מִן־הַשָּׁמַ֗יִם וּבָרֵ֤ךְ אֶֽת־עַמְּךָ֙ אֶת־יִשְׂרָאֵ֔ל וְאֵת֙ הָאֲדָמָ֔ה אֲשֶׁ֥ר נָתַ֖תָּה לָ֑נוּ כַּאֲשֶׁ֤ר נִשְׁבַּ֙עְתָּ֙ לַאֲבֹתֵ֔ינוּ אֶ֛רֶץ זָבַ֥ת חָלָ֖ב וּדְבָֽשׁ׃ (ס)

The declaration is followed by a prayer: Look upon the land from Your holy abode, from the heavens, and bless Your