Frequently Asked Questions
Q: What does the verse mean by 'at the end of three years'?
A: The verse refers to the 'Ma'aser Ani' (Poor Man's Tithe), which is given to the poor in the third and sixth years of the seven-year Shemitah (Sabbatical) cycle. Unlike the regular tithes given to Levites (Ma'aser Rishon) or eaten in Jerusalem (Ma'aser Sheni), this tithe is specifically for supporting the needy (Rashi on Deuteronomy 14:28, Mishnah Ma'aser Sheni 5:9).
Q: Why is this tithe important in Judaism?
A: This tithe teaches the importance of tzedakah (charity) and social responsibility. By setting aside a portion of one's produce for the poor, the Torah emphasizes caring for those in need as a fundamental mitzvah. The Rambam (Hilchos Matnos Aniyim 6:1) lists giving tithes to the poor as one of the ways to fulfill the commandment of tzedakah.
Q: Where exactly should the tithe be placed ('within thy gates')?
A: The phrase 'within thy gates' means the tithe should be stored in a central location within the city or settlement, making it accessible to the poor. The Talmud (Bava Metzia 88a) explains that this ensures the needy can collect it without unnecessary hardship, reflecting the Torah's concern for human dignity.
Q: How does this apply today when we don't have the Temple?
A: While agricultural tithes in their biblical form apply only in the Land of Israel and when the Temple stands, the principle of setting aside resources for the poor remains timeless. Today, Orthodox Jews fulfill this value by giving at least 10% of their income to charity (Choshen Mishpat 249:1), continuing the spirit of the mitzvah.
Q: What's the difference between this tithe and other tithes mentioned in the Torah?
A: There are three main tithes: 1) Ma'aser Rishon (First Tithe) given to Levites, 2) Ma'aser Sheni (Second Tithe) eaten in Jerusalem (or redeemed with money in years 1,2,4,5 of the Shemitah cycle), and 3) Ma'aser Ani (this verse) given to the poor in years 3 and 6. The system ensures both spiritual connection (through Levites and Jerusalem) and social welfare (Mishnah Ma'aser Sheni 5:6-9).
The Mitzvah of Ma'aser Ani (Poor Tithe)
The verse (Devarim 14:28) discusses the mitzvah of Ma'aser Ani, the tithe given to the poor in the third and sixth years of the seven-year Shemitah cycle. Unlike the regular tithes given to the Levites (Ma'aser Rishon) or consumed in Jerusalem (Ma'aser Sheni), this tithe is designated specifically for the needy.
Rashi's Explanation
Rashi clarifies that this tithe is distinct from the first two years of the cycle, where Ma'aser Sheni is brought to Jerusalem. In the third year, the tithe remains within the local community to support the poor, as stated: "וְהִנַּחְתָּ בִּשְׁעָרֶיךָ" ("and you shall lay it up within your gates"). Rashi emphasizes that this mitzvah ensures the welfare of the less fortunate, reinforcing the Torah's emphasis on tzedakah (charity).
Rambam's Halachic Perspective
In Hilchos Matnos Aniyim (6:5-6), the Rambam elaborates on the distribution of Ma'aser Ani. He explains that this tithe must be given to any poor person, regardless of lineage, unlike Terumah and Ma'aser Rishon, which are reserved for Kohanim and Levi'im. The Rambam also notes that the tithe should be distributed in a dignified manner, preserving the recipient's honor.
Midrashic Insights
The Midrash (Sifrei Devarim 110) connects this mitzvah to the broader theme of social justice in the Torah. It teaches that withholding Ma'aser Ani is akin to denying Hashem's ownership of the land, as all produce ultimately belongs to Him. By giving this tithe, one acknowledges divine providence and fulfills the ethical obligation to care for the vulnerable.
Practical Application