Thesecond tithe (Hebrew:ma'aser sheni מעשר שני) is atithe mentioned in theHebrew Bible and practised withinOrthodox Judaism. It is distinguished from thefirst tithe (Hebrew:ma'aser rishon מעשר ראשון), thethird or poor tithe, and theterumat hamaaser.
In the days of theTemple in Jerusalem, the second tithe involved the setting aside of one tenth of specificagricultural produce during the first, second, fourth and fifth years of each seven-year cycle, for the purpose of taking it to the holy city ofJerusalem, and consuming it there.
Instructions for the second tithe are provided inDeuteronomy14:22–27, supported by references inDeuteronomy 12:11–18 and26:12.[1]Deuteronomy 14:28–29 provides instructions for the third or poor tithe, which is performed in the third and sixth years of the seven-year cycle.[2][3][4] The remaining seventh year is described as theShmita, theSabbatical Year.
As described, the tithe should be of grain,wine, andolive oil, but if the distance to Jerusalem made the carriage of these crops unreasonable, the monetary value of the tithe could be brought to Jerusalem instead, and used to purchase anything edible that the owner desired to eat there - an ox, a sheep, some wine, or beer, or "whatever your soul desires" - for a feast with the person's household in the presence of God.[5]
TheMishnah, inTractate Rosh Hashanah, describesfour new years for various purposes. The new year for tithes for general crops is the first ofTishrei (the holiday ofRosh Hashanah), foranimal tithes the first ofElul, and for the produce of trees thefifteenth of Shevat (the holiday ofTu Bishvat). TheTalmud and later commentaries reflect a substantial amount of debate about the start and end of the tithing year for various types of crops in various situations.
The second tithe is a distinct tithing obligation of 10% of the produce afterterumah and the first tithe were separated. If any of these tithes were not separated, the produce was known astevel and forbidden for consumption.[6] The owner of the produce was required to separate tithe, of any kind, after the particular kind of produce was finished in its common preparation for ingathering. Unlike the first tithe, the second tithe was only separated on the first, second, fourth and fifth years of thesabbatical year cycle. The poor tithe was separated on the third and sixth years.
The produce was required to be maintained in a state of purity and eaten in a state of purity in Jerusalem, at any time of the year. If the owner did not desire or was unable to bring the produce to Jerusalem, he was entitled to redeem the produce on a coin of equal value, in addition to adding a fifth to the value. The ability to redeem produce on money results in money which ismikudash (sacred, as earmarked for Temple purposes), while the produce became desanctified and available for ordinary use. The money could only be used for limited categories of use in keeping with its sacred status. Improper spending of the money was forbidden.
After the Second Temple's destruction and the inability to consume fruits of Second Tithe in a state of ritual cleanness, the general practice was to redeem the produce and its sanctity on a coin, and to discard the coin, or else to separate the Second Tithe and to profane its sanctity by having it transferred to a smaller piece of produce of its own kind, such as wine upon wine and grain upon grain.[7][8][9] Afterwards, the smaller piece (to which the fruit's Second Tithe sanctity has been transferred) is discarded. In the absence of the Temple and ritual purity, second tithe produce valued at one-hundreddenarii can be redeemed on aperutah, and does not require redeeming its full monetary value.[7][10]
TheChazon Ish does not permit redeeming one's Second Tithe on sugar, even though the sugar is produced from the sugarcane or from sugar beets.
Before one actually separates the designated tithes (e.g. Terumah, First tithe, Tithe of the Terumah, Second tithe or, in other years, the Poor man's tithe), he makes one, all-inclusive blessing: "Blessed are you, O Lord our God, King of the universe, who has commanded us to separate the priestly dues (terumot) and the tithes (ma'aserot)." The redemption of the Second Tithe is preceded by the blessing: "Blessed are you, O Lord our God, King of the universe, who has commanded us concerning the redemption of the Second Tithe."[11]
The Scriptures include a commandment to remove all the tithes from one's house in the end of the third year (Deuteronomy 14:28).
Since the Torah enjoined the owner of the produce to share the second tithe with the poor, needy and disenfranchised, a large portion was shared as a form of charity.
Orthodox Judaism still regards tithe obligations as in effect on produce grown in theLand of Israel, although proceeds from the tithes are no longer given to aKohen orLevite or taken to Jerusalem.
Contemporary practice is to set asideterumah, separatefirst tithe (ma'aser rishon), separateterumat ma'aser, separate either the second tithe or thepoor tithe (depending on the year), then (if applicable) redeem the second tithe with a coin. The coin can be a minimal amount capable of purchasing food and need not be the value of the produce. When the value of the coin is "filled", the coin can be redeemed on a coin of higher value or discarded in a way that prevents its future use.
Terumah andterumat ma'aser must be discarded in a manner consistent with their sanctity. The reason for discarding in such a manner is that the set-aside produce is still consideredmikudash or sacred. While dedicated offerings cannot actually be offered in their traditional form in the absence of the Temple, because one must consumeterumah andmaaser sheni in a state of purity, they also cannot be used for mundane purposes. However, the mundane use ofmaaser sheni was not consideredme'ilah (unauthorized or inappropriate use of Temple property/hekdesh).
Every three years, on themincha (afternoon service) of the last day of Pesach (Passover), they would say theVidui Maaser (a confession of tithing prescribed specifically in the Torah). The reason this is done at the end of the festival, at the last prayer is because until that time (during the Temple era), people were still eating theirMaaser Sheni.[citation needed]
InClassical Rabbinical Literature, according to which the entire Torah was principally written by a single author (Moses), themaaser sheni, andmaaser ani were contrasted with theMaaser Rishon as entirely different tithes from each other, and for this reason gave the tithes the distinct names they possess.[12]
However, according to the view of sometextual scholars, the latter tithe, which is mentioned in thePriestly Code, and constitutes an annual tithe given over to the Levites, additionally tithingcattle andwine, is a conflicting version of the same single tithe as the tithe formed by themaaser ani andmaaser sheni taken together;[12] themaaser ani andmaaser sheni together being theDeuteronomist's version and themaaser rishon being the version of thepriestly source;[12] despite the fact that those tithes appear in both Leviticus and Deuteronomy. TheJewish Encyclopedia article (1911) concludes that there is no significant textual evidence that the tithes come from different sources and the theory ignores the role ofterumah andterumat maaser, which were separated for the priests. In both alleged "versions" it is required that a portion be given to the Leviim because they had no inheritance of land, unlike the other tribes, and were considered to be more likely to be supported by others' property. Although the deuteronomist is generally considered to be a later author than thepriestly source, scholars believe that much of the Deuteronomic Code was a reaction against the regulations introduced by the Priestly Code,[13] and that here it reflects the earlier situation.[12]
Some scholars speculate thatmaaser sheni developed as a tribute to the king;[12] theBooks of Samuel mention that theIsraelites were ordered bySamuel (speaking on behalf ofGod) to give a tenth of everything to the king, seemingly referring to such a tribute in a passage (1 Samuel 8:15) which textual scholars believe belongs to themonarchial source, and predates both the Priestly Code and the Deuteronomic Code.[14] This is in contrast to the reading of the text which was a warning by Samuel to the Children of Israel about the abuses of power that a king may impose. There is no example of an Israelite king actually imposing such a 10% tax. Further,ma'aser sheni was retained for consumption by the farmer who produced the crop or redeemed by said farmer for money to be used by him and his family. Some scholars speculate that these tributes began to be used for public festivals, often including religious ones, and thus gradually came to be seen as associated with the priests.[15] Once again, this is unlikely as the Levites who receivedma'aser rishon were not priests (called "kohanim"). Thekohanim receivedterumah andterumat ma'aser from the Leviim, notma'aser rishon, as would be thought if they had written the Torah to enhance their own agenda. Moreover, this has nothing to do withma'aser sheni, which, once again, was retained by the farmer who was liable to separate the tithe.
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