The eleventh precept is to give the tithe of the produce of the land. This includes two precepts, one the tithing of the land and the other the giving of the first fruits of the trees; for it is written: Behold I have given you every herb yielding seed, which is upon the face of all the earth. The expression “I have given” is applied to tithe in the passage: “And unto the children of Levi, behold, I have given all the tithe in Israel” (Num. 18, 21), and it is written besides: “And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s” (Lev. 27, 30).
פִּקּוּדָא חַדְסַר לְעַשְׂרָא מַעַשְׂרָא דְאַרְעָא. הָכָא אִית תְּרֵין פִּקּוּדִין. חַד לְעַשְׂרָא מַעַשְׂרָא דְאַרְעָא. וְחַד בִּכּוּרֵי דְּפֵירֵי אִילָנָא. דִּכְתִיב (בראשית א׳:כ״ט) הִנֵּה נָתַתִי לָכֶם אֶת כָּל עֵשֶׂב זוֹרֵעַ זֶרַע אֲשֶׁר עַל פְּנֵי כָל הָאָרֶץ. כְּתִיב הָכָא הִנֵּה נָתַתִּי. וּכְתִיב הָתָם (במדבר י״ח:כ״א) וְלִבְנֵי לֵוִי הִנֵּה נָתַתִּי אֶת כָּל מַעֲשֵׂר בְּיִשְׂרָאֵל. וּכְתִיב, (ויקרא כ״ז:ל׳) וְכָל מַעֲשַׂר הָאָרֶץ מִזֶּרַע הָאָרֶץ מִפְּרִי הָעֵץ לַה' הוּא.
The eleventh precept is to give the tithe of the produce of the land. This includes two precepts, one the tithing of the land and the other the giving of the first fruits of the trees; for it is written: Behold I have given you every herb yielding seed, which is upon the face of all the earth. The expression “I have given” is applied to tithe in the passage: “And unto the children of Levi, behold, I have given all the tithe in Israel” (Num. 18, 21), and it is written besides: “And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s” (Lev. 27, 30).