עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כָּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃

You shall tithe the entire crop of your sowing, your produce that comes out in the field year by year. The tithes are determined according to the year of the Sabbatical cycle, as will be explained below. The Sages learned from this verse that the produce of one year cannot be set aside as tithe for the produce of a different year.

וְאָכַלְתָּ֞ לִפְנֵ֣י ׀ יְהוָ֣ה אֱלֹהֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֮ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּֽירֹשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־יְהוָ֥ה אֱלֹהֶ֖יךָ כָּל־הַיָּמִֽים׃

You shall eat before the Lord your God, in the place which He will choose to rest His name there, in close proximity to the Temple, the tithe of your grain, your wine, and your oil, and the firstborn of your cattle and your flocks, so that you will learn to fear the Lord your God all the days. The dispersal of the nation across the country, with no regular communication, may cause the people to lose sight of their unique essence. Therefore every farmer must come at least once a year to the Temple. Staying in the holy city together with his family, as they consume a tenth of their annual yield, will strengthen his and his family’s identification as members of the Jewish people, and will revitalize them as they return to their homes and regular lives.

וְכִֽי־יִרְבֶּ֨ה מִמְּךָ֜ הַדֶּ֗רֶךְ כִּ֣י לֹ֣א תוּכַ֘ל שְׂאֵתוֹ֒ כִּֽי־יִרְחַ֤ק מִמְּךָ֙ הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ יְהוָ֣ה אֱלֹהֶ֔יךָ לָשׂ֥וּם שְׁמ֖וֹ שָׁ֑ם כִּ֥י יְבָרֶכְךָ֖ יְהוָ֥ה אֱלֹהֶֽיךָ׃

If the way is too great for you, as you are unable to carry it, your tithe, from your home to Jerusalem, because the place that the Lord your God will choose to place His name there is too far from you, when the Lord your God blesses you, and the population will not be concentrated in one area; rather, it will be dispersed over a spacious country, and you will have abundant crops;

וְנָתַתָּ֖ה בַּכָּ֑סֶף וְצַרְתָּ֤ הַכֶּ֙סֶף֙ בְּיָ֣דְךָ֔ וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֥ר יִבְחַ֛ר יְהוָ֥ה אֱלֹהֶ֖יךָ בּֽוֹ׃

you shall be permitted to exchange it for silver, by selling the tithe to someone else or by redeeming it on your own, and you shall bind the silver in your hand, and you shall go to the

וְנָתַתָּ֣ה הַכֶּ֡סֶף בְּכֹל֩ אֲשֶׁר־תְּאַוֶּ֨ה נַפְשְׁךָ֜ בַּבָּקָ֣ר וּבַצֹּ֗אן וּבַיַּ֙יִן֙ וּבַשֵּׁכָ֔ר וּבְכֹ֛ל אֲשֶׁ֥ר תִּֽשְׁאָלְךָ֖ נַפְשֶׁ֑ךָ וְאָכַ֣לְתָּ שָּׁ֗ם לִפְנֵי֙ יְהוָ֣ה אֱלֹהֶ֔יךָ וְשָׂמַחְתָּ֖ אַתָּ֥ה וּבֵיתֶֽךָ׃

You shall spend the silver for whatever your heart desires, for cattle, or for sheep, or for wine, or for other intoxicating drink, or for whatever food your heart shall wish to purchase, and you shall eat it there before the Lord your God, and you shall rejoice, you and your household.

וְהַלֵּוִ֥י אֲשֶׁר־בִּשְׁעָרֶ֖יךָ לֹ֣א תַֽעַזְבֶ֑נּוּ כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה עִמָּֽךְ׃ (ס)

The Levite who is within your gates, your cities, you shall not forsake him, as he has no portion or inheritance with you, and as a result he typically has no produce of his own.

מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃

Therefore, at the end of every three years, when you separate the various tithes, you shall take out all the tithe of your crop in that year, and, as opposed to the tithes of the two previous years, which were brought by the owner of the produce to Jerusalem, this year you shall deposit it for the needy within your gates . The Sages also derived from here the obligation, once in three years, to remove from one’s house all the tithes of the previous three years which for one reason or another did not reach their intended recipient. This commandment is discussed later at greater length (26:12).

וּבָ֣א הַלֵּוִ֡י כִּ֣י אֵֽין־לוֹ֩ חֵ֨לֶק וְנַחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָרֶכְךָ֙ יְהוָ֣ה אֱלֹהֶ֔יךָ בְּכָל־מַעֲשֵׂ֥ה יָדְךָ֖ אֲשֶׁ֥ר תַּעֲשֶֽׂה׃ (ס)

The Levite, because he has no portion or inheritance with you, and the stranger, and the orphan, and the widow, who are within your gates, all of whom have no property or independent source of income, and are therefore in need of the tithe, they shall come, and they shall eat and be satisfied, so that, as a result, the Lord your God will bless you in all your endeavors that you do.