Sefer HaChinuch ספר החינוך

The commandment of the second tithe: To remove the second tithe from the produce in four years of the sabbatical cycle, meaning to say, after we separate the first tithe that is given to the Levites, that we separate yet another tithe. And hence it is called the second tithe. And the law of this tithe is that it be eaten in Jerusalem. And about it is it stated (Deuteronomy 14:22), “You shall surely tithe the produce of your seed.” And Scripture elucidates that if the place is far from us and we cannot carry it there except with great burden and much expense, that we can redeem it and bring up its value [to] Jerusalem and spend it there only for the needs of eating and drinking. And Scripture likewise elucidates that the one who redeems his tithe needs to add a fifth to the value — which is to say that if it was worth four dinar, that he eat instead of it [that which costs him] five dinar in Jerusalem. And about this is it stated (Leviticus 27:31), “And if a man surely redeems from his tithe, he shall add its fifth to it.” And they, may their memory be blessed, made a precise inference (Kiddushin 24a): “‘From his tithe — but not from the tithe of his fellow; ‘a man from his tithe’ — but not a woman.”

I have written from the roots of this commandment in the commandment of the animal tithe in the Order of Bechukotai (Sefer HaChinukh 360). And even though the matter is clear, its reason is in Scripture, which is “so that you may learn to revere the Lord, your God, all of the days” (Deuteronomy 14:23).

From the laws of the commandment is that which they, may their memory be blessed, said that we do not tithe the second tithe from one year for [another]. And so is it in Sifrei Devarim 105, “‘Each year’ — it teaches that we do not tithe from one year for its fellow. I only have [it] for the second tithe, about which the verse is speaking. From where [do I know] to include the rest of the tithes? [Hence] we learn to say, ‘You shall surely tithe.’” And they, may their memory be blessed, said (Rosh Hashanah 2a) that the fifteenth day of Shevat is the new year for the tithe of trees; meaning to say that any tree that has reached the tithing season before the fifteenth of Shevat is tithed with the tithe of that year — that if it is a year of the second tithe, we separate the second tithe from it; and if it is a year of the poor tithe, we separate the poor tithe from it. And I have already written the tithing season for some of the trees, above in the Order of Vayikach Korach in the first commandment (Sefer HaChinukh 395). And it is written there that the central obligation from Torah writ is only upon grain, wine and olive oil, and everything else is rabbinic. And the rest of the many laws of the second tithe are all elucidated in the tractate that is built on this, and that is Tractate Maaser Sheni.

And this commandment is only practiced anywhere at the time that Israel is dwelling on their Land and Jerusalem is inhabited — may we merit that our eyes see its goodness. And with the help of God, I will write the places that the first tithe, the second tithe and the priestly tithe are practiced, in the Order of Shoftim in the commandment of the priestly tithe (Sefer HaChinukh 507).