(Devarim 14:22) "Tithe shall you tithe all the produce of your seed which goes forth from the field year by year." We are hereby taught that the tithe is not to be taken from one year for another.
This tells me only of the second-tithe, of which Scripture speaks here. Whence do I derive the same for the other tithes? From "tithe shall you tithe."
"which goes forth from the field": I might think that anything that grows in the ground, like issatis (a non-edible plant) and thorns, are subject to ma'aser; it is, therefore, written "Tithe shall you tithe … (23) and you shall eat."
I might think that even honey and milk (are to be tithed); it is, therefore written "which goes forth from the field year by year." In sum, the criteria (for tithing) are: going forth from the field and being edible.
From (Ibid. 23) "And you shall eat before the L-rd your G-d … the tithe of your corn, your wine, and your oil," I might think that only these are to be tithed. Whence do I derive (the same for) other fruits? From "the produce of, etc." Let it then be written (just) "produce."
If so, I would say: Just as "produce" is distinct in that it is stored for preservation, so all such growths are to be included (for tithing). Whence do I derive the same for rice, millet, poppy, and sesame? Whence would I derive pulse? It is, therefore, written "of your seed."
I would then include pulse, which is eaten as is. But I would not include lupine and mustard, which are not eaten as is. It is, therefore, written "which goes forth from the field." I might think, even what is not edible; it is, therefore written "and you shall eat."
Whence do we derive the same for greens? From (Vayikra 27:30) "and all the tithe of the land." (Ibid.) "of the seed of the land": to include garlic, cress, and berries.
I might think to include the seed of turnips and radishes, and garden seeds, which are not eaten; it is, therefore written "of the seed of the land," and not "all of the seed of the land."
I might think to include the carobs of acacia and those of tzalmona and giduda, which are not eaten; it is, therefore, written "of the fruit of the tree," and not "all of the fruit of the tree."
I might think, (that it is tithed) even if it has not been completely processed (for eating); it is, therefore, written (Bamidbar 18:27) "as corn from the threshing floor and as the fullness (i.e., ripeness) of the pit."
I might think that he may eat a regular meal in the field (without tithing); it is, therefore, written "the field" (i.e., he must tithe it even there.)
And whence do we derive (the same for) what he sells? From "which goes forth from the field." They said: Why were the shops of Bnei Chanan laid waste two years before (the destruction of) Eretz Yisrael? Because they exempted their fruits from the tithe, expounding "Tithe shall you tithe … and you shall eat" — and not what you sell; "the produce of your seed" — and not (that of) the buyer.
(דברים יד כב) עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ הַיּוֹצֵא הַשָּׂדֶה שָׁנָה שָׁנָה, מְלַמֵּד שֶׁאֵין מְעַשְּׂרִים אוֹתוֹ מִשָּׁנָה לַחֲבֶרְתָּהּ.
(Devarim 14:22) "Tithe shall you tithe all the produce of your seed which goes forth from the field year by year." We are hereby taught that the tithe is not to be taken from one year for another.
אֵין לִי אֶלָּא מַעֲשֵׂר שֵׁנִי, שֶׁבּוֹ דִּבֵּר הַכָּתוּב. מִנַּיִן לְרַבּוֹת שְׁאָר מַעַשְׂרוֹת? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.
This tells me only of the second-tithe, of which Scripture speaks here. Whence do I derive the same for the other tithes? From "tithe shall you tithe."
מִנַּיִן לְמַעְשַׂר בְּהֵמָה שֶׁאֵין מְעַשְּׂרִים אוֹתָהּ מִשָּׁנָה לַחֲבֶרְתָּהּ? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ הַיֹּצֵא הַשָּׂדֶה שָׁנָה שָׁנָה.
Whence do I derive the same for the beast tithe? From "tithe shall you tithe."
רַבִּי שִׁמְעוֹן בֶּן יְהוּדָה אוֹמֵר מִשּׁוּם רַבִּי שִׁמְעוֹן: מִנַּיִן לְמַעְשַׂר בְּהֵמָה שֶׁהוּא בַּעֲמוֹד וְעַשֵּׂר? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.
R. Shimon b. Yehudah says: Whence do I derive that there is to be a beast tithe? From "tithe shall you tithe."
יָכוֹל דָּבָר שֶׁגִּדּוּלוֹ מִן הָאָרֶץ, כְּגוֹן סָטִיס וְקוֹצָה, יְהֵא חַיָּב בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר וְאָכַלְתָּ,
"which goes forth from the field": I might think that anything that grows in the ground, like issatis (a non-edible plant) and thorns, are subject to ma'aser; it is, therefore, written "Tithe shall you tithe … (23) and you shall eat."
יָכוֹל אַף דְּבַשׁ וְחָלָב? תַּלְמוּד לוֹמַר: הַיּוֹצֵא הַשָּׂדֶה שָׁנָה שָׁנָה. אֱמֹר מֵעַתָּה: דָּבָר הַיּוֹצֵא מֵרְשׁוּת שָׂדֶה.
I might think that even honey and milk (are to be tithed); it is, therefore written "which goes forth from the field year by year." In sum, the criteria (for tithing) are: going forth from the field and being edible.
מִכְּלָל שֶׁנֶּאֱמַר ״וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר לְשַׁכֵּן שְׁמוֹ שָׁם מַעְשַׂר דְּגָנְךָ תִּירֹשְׁךָ וְיִצְהָרֶךָ״, יָכוֹל אֵין לְחַיֵּב אֶלָּא דָּגָן תִּירוֹשׁ וְיִצְהָר? מִנַּיִן לְרַבּוֹת שְׁאָר פֵּרוֹת? תַּלְמוּד לוֹמַר: תְּבוּאַת זַרְעֶךָ.
From (Ibid. 23) "And you shall eat before the L-rd your G-d … the tithe of your corn, your wine, and your oil," I might think that only these are to be tithed. Whence do I derive (the same for) other fruits? From "the produce of, etc." Let it then be written (just) "produce."
יֹאמַר זֶה, שֶׁאִלּוּ כֵן הָיִיתִי אוֹמֵר: מַה תְּבוּאָה מְיֻחֶדֶת, שֶׁמַּכְנִיסָהּ לְקִיּוּם וְדַרְכָּהּ לְהֵאָכֵל כְּמוֹת שֶׁהִיא – אַף אֲנִי אֵינִי מְרַבֶּה אֶלָּא כַּיּוֹצֵא בָהּ. אֶת מָה אֲנִי מְרַבֶּה? אֶת הָאוֹרֶז וְאֶת הַדּוֹחַן וְאֶת הַפְּרָגִים וְהַשּׁוּמְשְׁמִים. מִנַּיִן לְרַבּוֹת שְׁאָר קִטְנִיּוֹת? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.
If so, I would say: Just as "produce" is distinct in that it is stored for preservation, so all such growths are to be included (for tithing). Whence do I derive the same for rice, millet, poppy, and sesame? Whence would I derive pulse? It is, therefore, written "of your seed."
מְרַבֶּה אֲנִי אֶת הַקִּטְנִיּוֹת שֶׁדַּרְכָּן לְהֵאָכֵל כְּמוֹת שֶׁהֵן, וַעֲדַיִן לֹא אֲרַבֶּה אֶת הַתּוּרְמוֹס וְאֶת הַחַרְדָּל, שֶׁאֵין דַּרְכָּם לְהֵאָכֵל כְּמוֹת שֶׁהֵם? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר. יָכוֹל אַפְעַלְפִּי שֶׁלֹּא הִשְׁרִישׁוּ? תַּלְמוּד לוֹמַר: וְאָכַלְתָּ,
I would then include pulse, which is eaten as is. But I would not include lupine and mustard, which are not eaten as is. It is, therefore, written "which goes forth from the field." I might think, even what is not edible; it is, therefore written "and you shall eat."
מִנַּיִן לְרַבּוֹת יְרָקוֹת לַמַּעַשְׂרוֹת? תַּלְמוּד לוֹמַר (ויקרא כז ל): ״וְכָל מַעְשַׂר הָאָרֶץ״.
Whence do we derive the same for greens? From (Vayikra 27:30) "and all the tithe of the land." (Ibid.) "of the seed of the land": to include garlic, cress, and berries.
(ויקרא כז ל) ״מִזֶּרַע הָאָרֶץ״ – לְרַבּוֹת שׁוּם, שַׁחֲלַיִם וְגַרְגִּיר. יָכוֹל שֶׁאֲנִי מְרַבֶּה לֶפֶת וּצְנוֹנוֹת וְזֵרְעוֹנֵי גִנָּה שֶׁאֵין נֶאֱכָלִים? תַּלְמוּד לוֹמַר: ״מִזֶּרַע הָאָרֶץ״, וְלֹא כָּל זֶרַע הָאָרֶץ.
I might think to include the seed of turnips and radishes, and garden seeds, which are not eaten; it is, therefore written "of the seed of the land," and not "all of the seed of the land."
(ויקרא כז ל) ״מִפְּרִי הָעֵץ״ – לְרַבּוֹת פֵּרוֹת הָאִילָן.
"of the fruit of the tree": to include the fruit of the oak.
יָכוֹל שֶׁאֲנִי מְרַבֶּה חָרוּבֵי שִׁקְמָה וְחָרוּבֵי צַלְמוֹנָה וְחָרוּבֵי גְדוֹרָה, שֶׁאֵין נֶאֱכָלִים? תַּלְמוּד לוֹמַר: ״מִפְּרִי הָעֵץ״ וְלֹא כָּל פְּרִי הָעֵץ.
I might think to include the carobs of acacia and those of tzalmona and giduda, which are not eaten; it is, therefore, written "of the fruit of the tree," and not "all of the fruit of the tree."
מִנַּיִן שֶׁאָדָם מְעַשֵּׂר אֶת שֶׁאוֹכֵל? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.
Whence is it derived that one tithes what he eats? From ("Tithe …) and you shall eat."
יָכוֹל אַפְעַלְפִּי שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ בַּשָּׂדֶה? תַּלְמוּד לוֹמַר (במדבר יח כז): ״כַּדָּגָן מִן הַגֹּרֶן״, וַהֲרֵי הוּא בַּשָּׂדֶה (במדבר יח כז), ״וְכַמְלֵאָה מִן הַיָּקֶב״, עַד שֶׁהִיא בַּיֶּקֶב.
I might think, (that it is tithed) even if it has not been completely processed (for eating); it is, therefore, written (Bamidbar 18:27) "as corn from the threshing floor and as the fullness (i.e., ripeness) of the pit."
יָכוֹל יְהֵא אָדָם אוֹכֵל עֲרַי בַּשָּׂדֶה? תַּלְמוּד לוֹמַר: עַשֵּׂר תְּעַשֵּׂר.
I might think that he may eat a regular meal in the field (without tithing); it is, therefore, written "the field" (i.e., he must tithe it even there.)
מִנַּיִן שֶׁזּוֹרֵעַ? תַּלְמוּד לוֹמַר: הַיֹּצֵא הַשָּׂדֶה.
And whence is it derived (that he must tithe) even what he sows? From "your seed."
מִנַּיִן שֶׁכּוֹנֵס? תַּלְמוּד לוֹמַר: תְּבוּאַת זַרְעֶךָ.
And whence is it derived (that he must tithe) even what he stores? From "produce."
אָמְרוּ: חָרְבוּ חֲנֻיּוֹת בְּנֵי חָנָן שָׁלֹשׁ שָׁנִים קֹדֶם לְאֶרֶץ יִשְׂרָאֵל, שֶׁהָיוּ מוֹצִיאִים פֵּרוֹתֵיהֶם מִידֵי מַעַשְׂרוֹת, שֶׁהָיוּ דּוֹרְשִׁים לוֹמַר ״עַשֵּׂר תְּעַשֵּׂר וְאָכַלְתָּ״ – וְלֹא מוֹכֵר; ״תְּבוּאַת זַרְעֶךָ״ – וְלֹא לוֹקֵחַ.
And whence do we derive (the same for) what he sells? From "which goes forth from the field." They said: Why were the shops of Bnei Chanan laid waste two years before (the destruction of) Eretz Yisrael? Because they exempted their fruits from the tithe, expounding "Tithe shall you tithe … and you shall eat" — and not what you sell; "the produce of your seed" — and not (that of) the buyer.