share torah logo

Deuteronomy 26:12 - Tithing uplifts the vulnerable?

Deuteronomy 26:12 - דברים 26:12

Hebrew Text

כִּי תְכַלֶּה לַעְשֵׂר אֶת־כָּל־מַעְשַׂר תְּבוּאָתְךָ בַּשָּׁנָה הַשְּׁלִישִׁת שְׁנַת הַמַּעֲשֵׂר וְנָתַתָּה לַלֵּוִי לַגֵּר לַיָּתוֹם וְלָאַלְמָנָה וְאָכְלוּ בִשְׁעָרֶיךָ וְשָׂבֵעוּ׃

English Translation

When thou hast made an end of tithing all the tithes of thy produce in the third year, which is the year of tithing, and hast given it the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be replete;

Transliteration

Ki techaleh la'aser et kol ma'aser tevuatecha bashana hashlishit shnat hama'aser venatata lalevi lager layatom velalmana ve'achlu bish'arecha vesave'u.

Hebrew Leining Text

כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂ֠ר אֶת־כׇּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר וְנָתַתָּ֣ה לַלֵּוִ֗י לַגֵּר֙ לַיָּת֣וֹם וְלָֽאַלְמָנָ֔ה וְאָכְל֥וּ בִשְׁעָרֶ֖יךָ וְשָׂבֵֽעוּ׃
כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂ֠ר אֶת־כׇּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר וְנָתַתָּ֣ה לַלֵּוִ֗י לַגֵּר֙ לַיָּת֣וֹם וְלָֽאַלְמָנָ֔ה וְאָכְל֥וּ בִשְׁעָרֶ֖יךָ וְשָׂבֵֽעוּ׃

🎵 Listen to leining

Parasha Commentary

The Third-Year Tithe (Ma'aser Ani)

The verse (Devarim 14:28-29) 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 first and second years, where the tithe (Ma'aser Sheni) is eaten in Yerushalayim, this tithe is distributed locally to those in need.

Recipients of the Tithe

The Torah specifies four groups who receive this tithe:

  • The Levi - Rashi explains that even though the Levi'im receive the regular Terumah and Ma'aser Rishon, they are included here because they may have lost their portion due to circumstances (Rashi, Devarim 14:29).
  • The Ger (stranger) - The Rambam (Hilchos Matnos Aniyim 6:11) clarifies this refers to a ger toshav, a non-Jew who has accepted the Seven Noahide Laws and resides among the Jewish people.
  • The Yatom (orphan) - Specifically a fatherless child who lacks means of support (Sifri Devarim 110).
  • The Almanah (widow) - A woman whose husband has died and who is in need (Chizkuni, Devarim 14:29).

Purpose of the Mitzvah

The Talmud (Ta'anis 9a) teaches that this tithe serves both to support the needy and to bring blessing to the giver. The phrase "that they may eat within thy gates, and be replete" emphasizes that this charity should be given generously until the recipients are fully satisfied (Rambam, Hilchos Matnos Aniyim 6:3).

Spiritual Dimensions

The Midrash (Devarim Rabbah 4:8) connects this mitzvah with the broader concept of tzedakah, noting that caring for the less fortunate is fundamental to maintaining a just society. The third year's tithe particularly demonstrates communal responsibility, as it is distributed locally rather than brought to Yerushalayim.

Practical Halachic Considerations

The Mishnah (Ma'aseros 5:6) details how this tithe is separated and distributed. The Shulchan Aruch (Yoreh De'ah 331) rules that if these groups are not available, the tithe may be given to other poor individuals, maintaining the mitzvah's charitable purpose.

📚 Talmud Citations

This verse is quoted in the Talmud.

The verse is referenced in the context of discussing the laws of tithing and the obligations towards the Levites, strangers, orphans, and widows.
📖 Kiddushin 76b
The verse is cited in a discussion about the proper distribution of tithes and the ethical obligations of the community to support the vulnerable.

Frequently Asked Questions

Q: What does Deuteronomy 26:12 mean?
A: Deuteronomy 26:12 discusses the mitzvah (commandment) of giving Ma'aser Ani (the 'Poor Tithe') in the third and sixth years of the seven-year Shemitah (Sabbatical) cycle. Instead of the usual tithe given to the Levites, this tithe is given to the poor—specifically the Levite (who had no land), the convert, the orphan, and the widow—so they may eat and be satisfied within your gates.
Q: Why is the 'Poor Tithe' important in Judaism?
A: The 'Poor Tithe' (Ma'aser Ani) emphasizes the Torah's value of tzedakah (charity) and caring for the vulnerable. The Rambam (Maimonides) teaches that supporting the poor is a fundamental obligation, and this mitzvah ensures that those without land or means (Levites, converts, orphans, and widows) are provided for. It reinforces social responsibility and kindness as core Jewish values.
Q: How does the 'year of tithing' work in the Shemitah cycle?
A: The Shemitah cycle has seven years, and tithes are given differently in certain years. In the first, second, fourth, and fifth years, farmers give Ma'aser Rishon (First Tithe) to the Levites and Ma'aser Sheni (Second Tithe) to be eaten in Jerusalem. In the third and sixth years, Ma'aser Ani (Poor Tithe) replaces Ma'aser Sheni. The seventh year is Shemitah, where the land rests and tithes are not separated.
Q: Who qualifies to receive the 'Poor Tithe'?
A: The verse specifies four groups: the Levite (who had no ancestral land), the convert (ger), the orphan (yatom), and the widow (almanah). Rashi explains that these groups often lacked financial stability in ancient Israelite society, so the Torah mandates their support through this tithe. The Talmud (Chagigah 4a) further discusses the laws of distribution to ensure fairness.
Q: Does the 'Poor Tithe' apply today?
A: While the agricultural laws of tithes primarily apply in the Land of Israel when the Temple stood, the principle of supporting the poor remains central in Halacha (Jewish law). The Rambam (Hilchos Matnos Aniyim) outlines detailed laws of tzedakah, emphasizing that caring for the needy is always obligatory. Many communities today separate terumos and maasros (tithes) in Israel and prioritize charity based on this mitzvah's spirit.