To not eat the second tithe in impurity: To not eat the second tithe in impurity — and even in Jerusalem — until it is redeemed (Sefer HaMitzvot, Negative Commandments 150); as the essential rule for us is that we can redeem second tithe that has become impure, even in Jerusalem, as it is elucidated in Tractate Makkot 19b. And about this is it stated (Deuteronomy 26:14), “I have not disposed of it while impure” — and it is as if it said, “You shall not dispose of it while impure,” meaning to say, “You shall not eat from it while impure.” As since God commanded us that we should say, “I did not do this and that,” behold it is as if He commanded us, “Do not do this.” And for that reason, these expressions in this verse are considered negative commandments. And behold, the end of the verse states, “I have heeded to the voice of the Lord, my God” — meaning to say that He warned us about all this.
From the laws of the commandment is that which they, may their memory be blessed, said (Makkot 19b), “‘I have not disposed of it while impure’ — whether I am impure and it is pure or whether I am pure and it is impure” — meaning to say, that from each one of these two angles, we administer lashes for them. And this is when he eats it in Jerusalem, which is the place of its eating. As so did they, may their memory be blessed, explain, that we only administer lashes for it there. But one who eats it in impurity outside of Jerusalem is not lashed for it, but we do administer rabbinic lashes of rebellion upon him. [These] and the rest of its details are elucidated at the end of Makkot.
שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בְּטֻמְאָה – שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בְּטֻמְאָה וַאֲפִלּוּ בִּירוּשָׁלַיִם עַד שֶׁיִּפָּדֶה (רמב"ם בספהמ"צ ל"ת קנ), שֶׁהָעִקָּר אֶצְלֵנוּ שֶׁמַּעֲשֵׂר שֵׁנִי שֶׁנִּטְמָא פּוֹדִין אוֹתוֹ וַאֲפִילּוּ בִּירוּשָׁלַיִם, כְּמוֹ שֶׁהִתְבָּאֵר בְּמַסֶּכֶת מַכּוֹת (יט, ב), וְעַל זֶה נֶאֱמַר (דברים כו יד) לֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא, וְהוּא כְּאִלּוּ אָמַר לֹא תְּבַעֵר מִמֶּנּוּ בְּטָמֵא, כְּלוֹמַר לֹא תֹּאכַל מִמֶּנּוּ בְּטָמֵא, כִּי אַחַר שֶׁהַשֵּׁם צִוָּנוּ שֶׁנֹּאמַר לֹא עָשִׂיתִי כֵּן וְכֵן, הֲרֵי הוּא כְאִלּוּ צִוָּנוּ לֹא תַעֲשֶׂה כֵּן, וּמִן הַטַּעַם הַזֶּה נַחְשֹׁב לְשׁוֹנוֹת אֵלּוּ שֶׁבְּפָסוּק זֶה לְלָאוִין, וְהִנֵּה סוֹף הַפָּסוּק אוֹמֵר שָׁמַעְתִּי בְּקוֹל יְיָ אֱלֹהָי, לוֹמַר, שֶׁהוּא הִזְהִירָנוּ עַל כָּל זֶה.
To not eat the second tithe in impurity: To not eat the second tithe in impurity — and even in Jerusalem — until it is redeemed (Sefer HaMitzvot, Negative Commandments 150); as the essential rule for us is that we can redeem second tithe that has become impure, even in Jerusalem, as it is elucidated in Tractate Makkot 19b. And about this is it stated (Deuteronomy 26:14), “I have not disposed of it while impure” — and it is as if it said, “You shall not dispose of it while impure,” meaning to say, “You shall not eat from it while impure.” As since God commanded us that we should say, “I did not do this and that,” behold it is as if He commanded us, “Do not do this.” And for that reason, these expressions in this verse are considered negative commandments. And behold, the end of the verse states, “I have heeded to the voice of the Lord, my God” — meaning to say that He warned us about all this.
מִשָּׁרְשֵׁי הַרְחָקַת הַטֻּמְאָה מִן הַקֹּדֶשׁ, כָּתַבְתִּי בִּמְקוֹמוֹת הַרְבֵּה מִן הַסֵּפֶר, מָה שֶׁיָּדַעְתִּי בּוֹ (עי' מצוה שסב).
I have written in many places in this book what I have known from the roots of distancing impurity from consecrated foods. (See Sefer HaChinukh 362.)
מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (בספרי), לֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא, בֵּין שֶׁאֲנִי טָמֵא וְהוּא טָהוֹר, בֵּין שֶׁאֲנִי טָהוֹר וְהוּא טָמֵא, כְּלוֹמַר שֶׁבְּכָל אֶחָד מִשְּׁנֵי צְדָדִין אֵלּוּ לוֹקִין עֲלֵיהֶן, וְהוּא שֶׁיֹּאכַל אוֹתוֹ בִּירוּשָׁלַיִם, שֶׁהוּא מְקוֹם אֲכִילָתוֹ, שֶׁכֵּן פֵּרְשׁוּ זִכְרוֹנָם לִבְרָכָה, שֶׁאֵין לוֹקִין עָלָיו אֶלָּא שָׁם, אֲבָל הָאוֹכְלוֹ בְּטֻמְאָה חוּץ לִירוּשָׁלַיִם אֵינוֹ לוֹקֶה עָלָיו, אֶלָּא מַכִּין אוֹתוֹ מַכַּת מַרְדּוּת דְּרַבָּנָן. וְיֶתֶר פְּרָטֶיהָ, מְבֹאָרִין בְּסוֹף מַכּוֹת (יט ב).
From the laws of the commandment is that which they, may their memory be blessed, said (Makkot 19b), “‘I have not disposed of it while impure’ — whether I am impure and it is pure or whether I am pure and it is impure” — meaning to say, that from each one of these two angles, we administer lashes for them. And this is when he eats it in Jerusalem, which is the place of its eating. As so did they, may their memory be blessed, explain, that we only administer lashes for it there. But one who eats it in impurity outside of Jerusalem is not lashed for it, but we do administer rabbinic lashes of rebellion upon him. [These] and the rest of its details are elucidated at the end of Makkot.
וְנוֹהֵג אִסּוּר זֶה בִּזְכָרִים וּנְקֵבוֹת בִּזְמַן הַבַּיִת, שֶׁהָיוּ לָנוּ מַעַשְׂרוֹת דְּאוֹרָיְתָא.
And this prohibition is practiced by males and females at the time of the [Temple], as we had tithes from Torah writ [then].