The commandment of the second tithe: To remove the second tithe from the produce in four years of the sabbatical cycle, meaning to say, after we separate the first tithe that is given to the Levites, that we separate yet another tithe. And hence it is called the second tithe. And the law of this tithe is that it be eaten in Jerusalem. And about it is it stated (Deuteronomy 14:22), “You shall surely tithe the produce of your seed.” And Scripture elucidates that if the place is far from us and we cannot carry it there except with great burden and much expense, that we can redeem it and bring up its value [to] Jerusalem and spend it there only for the needs of eating and drinking. And Scripture likewise elucidates that the one who redeems his tithe needs to add a fifth to the value — which is to say that if it was worth four dinar, that he eat instead of it [that which costs him] five dinar in Jerusalem. And about this is it stated (Leviticus 27:31), “And if a man surely redeems from his tithe, he shall add its fifth to it.” And they, may their memory be blessed, made a precise inference (Kiddushin 24a): “‘From his tithe — but not from the tithe of his fellow; ‘a man from his tithe’ — but not a woman.”
I have written from the roots of this commandment in the commandment of the animal tithe in the Order of Bechukotai (Sefer HaChinukh 360). And even though the matter is clear, its reason is in Scripture, which is “so that you may learn to revere the Lord, your God, all of the days” (Deuteronomy 14:23).
From the laws of the commandment is that which they, may their memory be blessed, said that we do not tithe the second tithe from one year for [another]. And so is it in Sifrei Devarim 105, “‘Each year’ — it teaches that we do not tithe from one year for its fellow. I only have [it] for the second tithe, about which the verse is speaking. From where [do I know] to include the rest of the tithes? [Hence] we learn to say, ‘You shall surely tithe.’” And they, may their memory be blessed, said (Rosh Hashanah 2a) that the fifteenth day of Shevat is the new year for the tithe of trees; meaning to say that any tree that has reached the tithing season before the fifteenth of Shevat is tithed with the tithe of that year — that if it is a year of the second tithe, we separate the second tithe from it; and if it is a year of the poor tithe, we separate the poor tithe from it. And I have already written the tithing season for some of the trees, above in the Order of Vayikach Korach in the first commandment (Sefer HaChinukh 395). And it is written there that the central obligation from Torah writ is only upon grain, wine and olive oil, and everything else is rabbinic. And the rest of the many laws of the second tithe are all elucidated in the tractate that is built on this, and that is Tractate Maaser Sheni.
And this commandment is only practiced anywhere at the time that Israel is dwelling on their Land and Jerusalem is inhabited — may we merit that our eyes see its goodness. And with the help of God, I will write the places that the first tithe, the second tithe and the priestly tithe are practiced, in the Order of Shoftim in the commandment of the priestly tithe (Sefer HaChinukh 507).
מִצְוַת מַעֲשֵׂר שֵׁנִי – לְהוֹצִיא מַעֲשֵׂר שֵׁנִי מִן הַתְּבוּאָה בְּאַרְבַּע שְׁנֵי הַשְּׁמִטָּה. כְּלוֹמַר, אַחַר שֶׁנַּפְרִישׁ מַעֲשֵׂר רִאשׁוֹן הַנִּתָּן לַלְּוִיִּם שֶׁנַּפְרִישׁ עוֹד מַעֲשֵׂר אַחֵר, וְעַל כֵּן הוּא נִקְרָא שֵׁנִי. וְזֶה הַמַּעֲשֵׂר הוּא דִּינוֹ שֶׁיֵּאָכֵל בִּירוּשָׁלַיִם, וְעַל זֶה נֶאֱמַר (דברים יד כב ) עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ. וּבֵאֵר הַכָּתוּב שֶׁאִם יִרְחַק מִמֶּנּוּ הַמָּקוֹם וְלֹא נוּכַל שְׂאֵתוֹ שָׁם רַק בְּטֹרַח גָּדוֹל וּבְהוֹצָאָה מְרֻבָּה, שֶׁנִּפְדֶּה אוֹתוֹ וְנַעֲלֶה דָּמָיו בִּירוּשָׁלַיִם וְנוֹצִיאֵם שָׁם בְּצָרְכֵי אֲכִילָה וּשְׁתִיָּה לְבַד. וּבֵאֵר הַכָּתוּב כְּמוֹ כֵן, שֶׁהַפּוֹדֶה מַעֲשֵׂר שֶׁלּוֹ שֶׁצָּרִיךְ לְהוֹסִיף חֹמֶשׁ בְּדָמִים כְּלוֹמַר, שֶׁאִם הוּא שָׁוֶה אַרְבָּעָה דִּינָרִים שֶׁיֹּאכַל בִּמְקוֹמוֹ חֲמִשָּׁה דִּינָרִים בִּירוּשָׁלַיִם, וְעַל זֶה נֶאֱמַר (ויקרא כז, לא) וְאִם גָּאֹל יִגְאַל אִישׁ מִמַּעַשְׂרוֹ חֲמִשִׁיתוֹ יֹסֵף עָלָיו. וְדִקְדְּקוּ זִכְרוֹנָם לִבְרָכָה (קדושין כד, א) מִמַּעַשְׂרוֹ וְלֹא מִמַּעֲשֵׂר חֲבֵרוֹ, אִישׁ מִמַּעַשְׂרוֹ וְלֹא אִשָּׁה.
The commandment of the second tithe: To remove the second tithe from the produce in four years of the sabbatical cycle, meaning to say, after we separate the first tithe that is given to the Levites, that we separate yet another tithe. And hence it is called the second tithe. And the law of this tithe is that it be eaten in Jerusalem. And about it is it stated (Deuteronomy 14:22), “You shall surely tithe the produce of your seed.” And Scripture elucidates that if the place is far from us and we cannot carry it there except with great burden and much expense, that we can redeem it and bring up its value [to] Jerusalem and spend it there only for the needs of eating and drinking. And Scripture likewise elucidates that the one who redeems his tithe needs to add a fifth to the value — which is to say that if it was worth four dinar, that he eat instead of it [that which costs him] five dinar in Jerusalem. And about this is it stated (Leviticus 27:31), “And if a man surely redeems from his tithe, he shall add its fifth to it.” And they, may their memory be blessed, made a precise inference (Kiddushin 24a): “‘From his tithe — but not from the tithe of his fellow; ‘a man from his tithe’ — but not a woman.”
מִשָּׁרְשֵׁי הַמִּצְוָה. כָּתַבְתִּי בְּמִצְוַת מַעְשַׂר בְּהֵמוֹת בְּסֵדֶר אִם בְּחֻקֹּתַי (מצוה שס), וְאַף עַל פִּי שֶׁהָעִנְיָן מְבֹאָר טַעְמוֹ בַּכָּתוּב שֶׁהוּא לְמַעַן תִּלְמַד לְיִרְאָה אֶת יְיָ אֱלֹהֶיךָ כָּל הַיָּמִים.
I have written from the roots of this commandment in the commandment of the animal tithe in the Order of Bechukotai (Sefer HaChinukh 360). And even though the matter is clear, its reason is in Scripture, which is “so that you may learn to revere the Lord, your God, all of the days” (Deuteronomy 14:23).
מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה, שֶׁאֵין מְעַשְּׂרִין מַעֲשֵׂר שֵׁנִי מִשָּׁנָה לַחֲבֶרְתָּהּ. וְכֵן הוּא בְּסִפְרֵי, שָׁנָה שָׁנָה, מְלַמֵּד שֶׁאֵין מְעַשְּׂרִין אוֹתוֹ מִשָּׁנָה לַחֲבֶרְתָּהּ, אֵין לִי אֶלָּא מַעֲשֵׂר שֵׁנִי, שֶׁבּוֹ דִּבֵּר הַכָּתוּב, מִנַּיִן לְרַבּוֹת שְׁאָר מַעַשְׂרוֹת, תַּלְמוּד לוֹמַר עַשֵּׂר תְּעַשֵּׂר. וְאָמְרוּ זִכְרוֹנָם לִבְרָכָה (ר"ה ב, א), שֶׁיּוֹם חֲמִשָּׁה עָשָׂר בִּשְׁבָט, הוּא רֹאשׁ הַשָּׁנָה לְמַעְשַׂר הָאִילָנוֹת, כְּלוֹמַר, שֶׁכָּל אִילָן שֶׁהִגִּיעַ לְעוֹנַת הַמַּעַשְׂרוֹת קֹדֶם חֲמִשָּׁה עָשָׂר בִּשְׁבָט מִתְעַשֵּׂר בְּמַעֲשֵׂר שֶׁל אוֹתָהּ שָׁנָה, שֶׁאִם הִיא שְׁנַת מַעֲשֵׂר שֵׁנִי מַפְרִישִׁין מִמֶּנּוּ מַעֲשֵׂר שֵׁנִי, וְאִם הִיא שְׁנַת מַעֲשֵׂר עָנִי מַפְרִישִׁין מִמֶּנּוּ מַעְשַׂר עָנִי. וּכְבָר כָּתַבְתִּי לְמַעְלָה בְּסֵדֶר "וַיִּקַּח קֹרַח" בְּמִצְוַת מַעֲשֵׂר רִאשׁוֹן (מצוה שצה), עוֹנַת הַמַּעֲשֵׂר בְּמִקְצָת מִן הָאִילָנוֹת, וְשָׁם כָּתוּב, שֶׁעִקַּר חִיּוּב מַעֲשֵׂר מִדְּאוֹרַיְתָא אֵינוֹ אֶלָּא בְּדָגָן תִּירוֹשׁ וְיִצְהָר וְכֹל הַשְּׁאָר דְּרַבָּנָן. וְיֶתֶר רֻבֵּי דִּינֵי מַעֲשֵׂר שֵׁנִי כֻּלָּם מְבֹאָרִים בַּמַּסֶּכְתָּא הַבְּנוּיָה עַל זֶה, וְהִיא מַסֶּכֶת מַעֲשֵׂר שֵׁנִי.
From the laws of the commandment is that which they, may their memory be blessed, said that we do not tithe the second tithe from one year for [another]. And so is it in Sifrei Devarim 105, “‘Each year’ — it teaches that we do not tithe from one year for its fellow. I only have [it] for the second tithe, about which the verse is speaking. From where [do I know] to include the rest of the tithes? [Hence] we learn to say, ‘You shall surely tithe.’” And they, may their memory be blessed, said (Rosh Hashanah 2a) that the fifteenth day of Shevat is the new year for the tithe of trees; meaning to say that any tree that has reached the tithing season before the fifteenth of Shevat is tithed with the tithe of that year — that if it is a year of the second tithe, we separate the second tithe from it; and if it is a year of the poor tithe, we separate the poor tithe from it. And I have already written the tithing season for some of the trees, above in the Order of Vayikach Korach in the first commandment (Sefer HaChinukh 395). And it is written there that the central obligation from Torah writ is only upon grain, wine and olive oil, and everything else is rabbinic. And the rest of the many laws of the second tithe are all elucidated in the tractate that is built on this, and that is Tractate Maaser Sheni.
וּמִצְוָה זוֹ אֵינָהּ נוֹהֶגֶת בְּכָל מָקוֹם אֶלָּא בִּזְמַן שֶׁיִּשְׂרָאֵל שְׁרוּיִן עַל אַדְמָתָם וִירוּשָׁלַיִם בְּיִשּׁוּבָהּ, נִזְכֶּה וְתֶחֱזֶינָה עֵינֵינוּ בַּטּוֹבָה. וּבְסֵדֶר שׁוֹפְטִים בְּמִצְוַת תְּרוּמָה (מצוה תקז), אֶכְתֹּב בְּעֶזְרַת הַשֵּׁם, הַמְּקוֹמוֹת שֶׁנּוֹהֵג שָׁם מַעֲשֵׂר רִאשׁוֹן וְשֵׁנִי וּתְרוּמָה.
And this commandment is only practiced anywhere at the time that Israel is dwelling on their Land and Jerusalem is inhabited — may we merit that our eyes see its goodness. And with the help of God, I will write the places that the first tithe, the second tithe and the priestly tithe are practiced, in the Order of Shoftim in the commandment of the priestly tithe (Sefer HaChinukh 507).