Thefirst tithe (Hebrew:מעשר ראשון,romanized: maʿśēr rîshôn) is a positivecommandment in theTorah requiring the giving of one tenth of agricultural produce to charity, after the giving of the standardterumah, to theLevite (orKohen). This tithe is required to be free of both monetary and servicial compensation.
Originally, during theFirst Temple period, the tithe was given to the Levite. Approximately at the beginning of theSecond Temple construction,Ezra and hisbeth din implemented its giving to the kohanim.[1][2] However, this rule was nullified with thedestruction of the Second Temple, and since then the tithe has been given to Levites once again.[3]
The tithe gift is discussed in theHebrew Bible (Numbers18:21–26) according to which a tenth of the produce was to be presented to a Levite who then gave a tenth of the first tithe to a kohen (Numbers18:26). Tithing was seen as performing amitzvah done in joyful obedience to God. Giving tithe would open oneself up to receipt of divine blessing.[4]
The Torah instructs that the tithe should be of the "five grains" (seeSpecies of grain),wine,olive oil,fruit, andcattle.[5] The time for taking such tithes was at the finished stage of processing the produce.[6] Unliketerumah given to the Kohen, thema'aser rishon was not regarded as sacred, and as a result did not have to beritually pure, neither was it required to be eaten in any particular location (such as theTemple in Jerusalem). Once received by the Levite, it was regarded simply as ordinary property, and they could pass it on to non-Levites, or sell it, as they wished.
Traditionally tithes were calculated for the produce of each whole year, howeverChazalic Literature indicates that there was a debate betweenBeit Shammai andBeit Hillel as to when this tithing year should begin and end. Tithing years had different starts and ends depending on the particular crop in question; land crops began their tithe year on the first ofTishrei (Rosh Hashanah); according toEleazar ben Shammua andSimeon bar Yohai the first of Tishri was also the start of the tithe year for cattle, but according toRabbi Meir it was the first ofElul that held this honour. The followers ofHillel argued that the tithe year for fruit from trees began on the fifteenth ofShevat, but the followers ofShammai, his rival, argued that it began on the first of Shevat; the view of Hillel's followers eventually became the majority view and thenew year for trees –Tu Bishvat – is now held at the date which they considered appropriate.[7]
Orthodox Judaism regards the tithe as still being required for any produce grown within the historic boundaries of the ancientKingdoms of Israel andof Judah, covering the modern territories of thestate of Israel,West Bank,Gaza Strip,Golan Heights, and portions of westernJordan. However, becausema'aser rishon has no inherent sanctity, consistent with Numbers18:31 (Levite tithes are wages), afterterumat ma'aser has been removed, it is governed by the monetary civil laws which put the proof of a claim for monetary compensation on the person making the demand (the plaintiff). Since the lineage of the Levites is currently uncertain, there is no obligation to providema'aser rishon to a questionable Levi, whereas, there is no rabbinic prohibition by doing so.
Contemporary practice, after designating and setting asideterumah, is to make a formal declaration that the portion set aside isma'aser rishon. Afterwards,terumat ma'aser is designated and set aside. Finally, depending on the year,ma'aser sheni orma'sar ani are designated and tithed in the appropriate manner.
While tithes from produce may not be given to aKohen orLevite, they may be fed to their animals.
Today, Ma'aser is also referred to theminhag of giving 10% of ones earnings totzedaka.[8]
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In classical rabbinical literature, according to which the entire Torah was principally written byMoses, the first tithe is contrasted with thepoor tithe, andsecond tithe, as entirely different tithes from each other, and for this reason gave the tithes the distinct names they possess; these latter tithes, which are mentioned by theDeuteronomic Code, differ by not covering cattle or fruit, and rather than just going to the Levites, are in one case shared among the poor and other charitable destinations, and in the other go to the food producer themselves. According to some secular scholars, the poor tithe and the second tithe, when taken together, are a conflicting version of the same single tithe as the first tithe; the poor tithe and second tithe together being theDeuteronomist's version and the first time being the version of thepriestly source.[7]
Although such scholars speculate that the deuteronomist is a later author than the priestly source, scholars believe that much of the Deuteronomic Code was a reaction against the regulations introduced by the Priestly Code,[9] and that here it reflects the earlier situation. In theBook of Ezekiel, which some scholars believe predates the Priestly Code, meaning that according to their view the Priestly Code must post-date the Babylonian Exile, there is no mention whatever of a tithe appointed for the Levites, and in the Deuteronomic Code, though Levites have a share of thema'aser sheni, their share is seemingly voluntary, and it can alternatively be given to strangers, widows, and/or paternal orphans; in the Priestly Code, however, donation of the tithe to the Levites is compulsory.[7] Of course, if thema'aser sheni tithe, also mentioned in Leviticus, were originally different fromma'aser rishon, there is a simpler explanation for the variation.
The clear differentiation between thekohens (thepriests) and the other Levites, in the regulations given by the Priestly Code for thema'aser rishon, is a distinction scholars attribute to the pro-Aaronid political bias of thepriestly source; according to the Biblical revisionists' worldview, all Levites can be legitimate priests, which is likely to be why the Deuteronomist does not mention atithe of the tithe (the portion of the tithe which is given to the priests rather than other Levites), since it would be somewhat meaningless.[9] On the other hand, it raises a question about the distinction betweenma'aser andterumah. In the Priestly Code it is stated that thema'aser rishon existed as the source of sustenance for the Levites, since they had no territory, and hence nowhere to keeplivestock or performagriculture (Numbers18:21–24). but this seemingly neglects the existence of a number of scattered Levite cities;[10] scholars believe that the tithe (i.e. the tithe of which thema'sar ani andma'aser rishon are conflicting versions) actually arose as a generic heave offering, given to priests at the sanctuaries for their sustenance, and only became distinct when the Aaronids began to position themselves as the only Levites that could be legitimate priests.[7] This view neglects the fact that cities are not agricultural centers and the tithing laws focus on agricultural produce. According to a holistic view of the Torah, the Levites had no portion in the fields. TheBook of Amos, cited by some scholars for support of their proposition, admonishes the Israelites about their rebellious offerings to idols by mentioning practices that would be acceptable to idolatry but not Torah Law.[7][11] Thus,Amos sarcastically remarks that they bring "for three days your tithes", as well as saying that they should offer theirtodah offerings of leaven (which was forbidden, see Lev.2:11). Amos4:5. The text itself does not bear out such scholars identification betweenma'aser rishon andma'sar ani. First, the text clearly does not state "three years," it states "three days". Second, the text expressly proposes deviant practices as forms of rebellion. Finally, the owner of the produce was not required to bringma'sar ani to the Temple; but, rather to the poor, no matter where there were. Likewise, this confused story does not clearly demonstrate howma'aser sheni developed into a system where the owner separated the tithe for himself and had nothing to do with kings or priests.
One or more of the preceding sentences incorporates text from a publication now in thepublic domain: Jacobs, Joseph;Seligsohn, Max;Bacher, Wilhelm (1901–1906)."TITHE". InSinger, Isidore; et al. (eds.).The Jewish Encyclopedia. New York: Funk & Wagnalls. Retrieved15 August 2017.