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דברים י״ד:כ״ב-כ״ט

Thursday, August 6, 2026

י״ד

כ״בעַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כׇּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃

22YoudYou See note at 12.5. shall set aside every year a tenth part of all the yield of your sowing that is brought from the field.

רש״י

לא תבשל גדי‎ … עשר תעשר. מָה עִנְיַן זֶה אֵצֶל זֶה? אָמַר לָהֶם הַקָּבָּ"ה לְיִשְׂרָאֵל: אַל תִּגְרְמוּ לִי לְבַשֵּׁל גְּדָיִים שֶׁל תְּבוּאָה עַד שֶׁהֵן בִּמְעֵי אִמּוֹתֵיהֶן, שֶׁאִם אֵין אַתֶּם מְעַשְּׂרִים מַעַשְׂרוֹת כָּרָאוּי כְּשֶׁהוּא סָמוּךְ לְהִתְבַּשֵּׁל אֲנִי מוֹצִיא רוּחַ קָדִים וְהִיא מְשַׁדַּפְתָּן, שֶׁנֶּאֱמַר (מלכים ב י"ט) "וּשְׁדֵפָה לִפְנֵי קָמָה", וְכֵן לְעִנְיַן בִּכּוּרִים (פסיק' ר'; תנחומא):

THOU SHALT TRULY TITHE [ALL THE INCREASE OF THY SEED] — What has this matter to do with that? (Why are they placed in juxtaposition)? But the Holy One, blessed be He, says in effect to Israel: “Do not compel Me to blast by heat the tender kernels of the grain, whilst they are yet in their mother’s womb (i.e. in the husks), for if you do not tithe your products as is proper, when they are near ripening I shall bring forth the east wind and it will blast them”, as it is said, (2 Kings 19:26) “[Therefore … they were] as the corn blasted before it be grown up” (Midrash Tanchuma, Re'eh 17). A similar reason may be given for בכורים (for its juxtaposition to לא תבשל גדי (Exodus 34:26).

שנה שנה. מִכָּאן שֶׁאֵין מְעַשְּׂרִין מִן הֶחָדָשׁ עַל הַיָּשָׁן (ספרי):

שנה שנה [THOU SHALT TRULY GIVE TITHE] YEAR BY YEAR — From here we may derive that one must not give tithe from the new grain for the old (Sifrei Devarim 105:1).

כ״גוְאָכַלְתָּ֞ לִפְנֵ֣י ׀ יְהֹוָ֣ה אֱלֹהֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֮ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּירֹשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־יְהֹוָ֥ה אֱלֹהֶ֖יךָ כׇּל־הַיָּמִֽים׃

23You shall consume the tithes of your new grain and wine and oil, and the firstlings of your herds and flocks, in the presence of the ETERNAL your God, in the place where [God] will choose to establish the divine name, so that you may learn to revere the ETERNAL your God forever.

רש״י

ואכלת וגו'. זֶה מַעֲשֵׂר שֵׁנִי. שֶׁכְּבָר לִמְּדָנוּ לִתֵּן מַעֲשֵׂר רִאשׁוֹן לַלְוִיִם, שֶׁנֶּאֱמַר "כִּי תִקְחוּ מֵאֵת בְּנֵי יִשְׂרָאֵל וְגוֹ'" (במדבר י"ח) וְנָתַן לָהֶם רְשׁוּת לְאָכְלוֹ בְּכָל מָקוֹם, שֶׁנֶּאֱמַר "וַאֲכַלְתֶּם אֹתוֹ בְּכָל מָקוֹם" (שם י"ח), עַל כָּרְחֲךָ זֶה מַעֲשֵׂר אַחֵר הוּא:

'ואכלת וגו AND THOU SHALT EAT [BEFORE THE LORD THY GOD, IN THE PLACE WHICH HE SHALL CHOOSE … THE TITHE OF THY CORN etc.] — This is the “Second Tithe”, for it (Scripture) has already taught us to give the “First Tithe” to the Levites — as it is said, (Numbers 18:26) “[And unto the Levite shalt thou speak …], when ye take of the children of Israel the tithes”, etc., — and besides it gave them permission to eat it in any place, as it is said, (Numbers 18:31) “and ye shall eat it in any place” — thus you must admit that this tithe mentioned here, (which is to be eaten by an ordinary Israelite in Jerusalem) must be another one, — the “Second Tithe”.

כ״דוְכִֽי־יִרְבֶּ֨ה מִמְּךָ֜ הַדֶּ֗רֶךְ כִּ֣י לֹ֣א תוּכַל֮ שְׂאֵתוֹ֒ כִּֽי־יִרְחַ֤ק מִמְּךָ֙ הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ לָשׂ֥וּם שְׁמ֖וֹ שָׁ֑ם כִּ֥י יְבָרֶכְךָ֖ יְהֹוָ֥ה אֱלֹהֶֽיךָ׃

24Should the distance be too great for you, should you be unable to transport them, because the place where the ETERNAL your God has chosen to establish the divine name is far from you and because the ETERNAL your God has blessed you,ehas blessed you I.e., with abundant crops.

רש״י

כי יברכך. שֶׁתְּהֵא הַתְּבוּאָה מְרֻבָּה לָשֵׂאת:

כי יברכך WHEN [THE LORD THY GOD] HATH BLESSED THEE — so that your produce will be too much to carry [as far as Jerusalem].

כ״הוְנָתַתָּ֖ה בַּכָּ֑סֶף וְצַרְתָּ֤ הַכֶּ֙סֶף֙ בְּיָ֣דְךָ֔ וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֥ר יִבְחַ֛ר יְהֹוָ֥ה אֱלֹהֶ֖יךָ בּֽוֹ׃

25you may convert them into money. Wrap up the money and take it with you to the place that the ETERNAL your God has chosen,

כ״ווְנָתַתָּ֣ה הַכֶּ֡סֶף בְּכֹל֩ אֲשֶׁר־תְּאַוֶּ֨ה נַפְשְׁךָ֜ בַּבָּקָ֣ר וּבַצֹּ֗אן וּבַיַּ֙יִן֙ וּבַשֵּׁכָ֔ר וּבְכֹ֛ל אֲשֶׁ֥ר תִּֽשְׁאָלְךָ֖ נַפְשֶׁ֑ךָ וְאָכַ֣לְתָּ שָּׁ֗ם לִפְנֵי֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ וְשָׂמַחְתָּ֖ אַתָּ֥ה וּבֵיתֶֽךָ׃

26and spend the money on anything you want—cattle, sheep, wine, or other intoxicant, or anything you may desire. And you shall feast there, in the presence of the ETERNAL your God, and rejoice with your household.

רש״י

בכל אשר תאוה נפשך – כְּלָל:

בכל אשר תאוה נפשך [AND THOU SHALT GIVE THAT MONEY] FOR WHATSOEVER THY SOUL LONGETH AFTER — this is a general statement,

בבקר ובצאן וביין ובשכר – פְּרָט:

בבקר ובצאן וביין ובשכר FOR ANY OF THE HERD, OR ANY OF THE FLOCK, OR FOR WINE, OR FOR STRONG DRINK — this is a particularisation,

ובכל אשר תשאלך נפשך – חָזַר וְכָלַל, מַה הַפְּרָט מְפֹרָשׁ וְלַד וַלְדוֹת הָאָרֶץ וְרָאוּי לְמַאֲכַל אָדָם וְכוּ' (עירובין כ"ז):

ובכל אשר תאוה נפשך OR FOR WHATEVER THY SOUL DESIRES — Scripture again includes them in a general statement. [The rule is that when a verse expresses a כְּלָל, a פְּרָט, and then a כְּלָל again, as in this case, we apply the characteristics of the פְּרָט to the whole matter. Therefore,] just as the particulars mentioned have the characteristic of being products (ולד) of things themselves produced by the earth during the week of Creation, and are fitted to be food for man, etc. [So, too, the money must be expended only on things of this character] (Eruvin 27b).

כ״זוְהַלֵּוִ֥י אֲשֶׁר־בִּשְׁעָרֶ֖יךָ לֹ֣א תַֽעַזְבֶ֑נּוּ כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה עִמָּֽךְ׃ {ס}

27But do not neglect the Levitefthe Levite See the second note at 12.12. in your community, for he has no hereditary portion as you have.

רש״י

והלוי, לא תעזבנו. מִלִּתֵּן לוֹ מַעֲשֵׂר רִאשׁוֹן:

והלוי … לא תעזבנו AND THE LEVITE [THAT IS WITHIN THY GATES;] THOU SHALT NOT FORSAKE HIM by not giving him the “First Tithe” (מעשר ראשון).

כי אין לו חלק ונחלה עמך. יָצְאוּ לֶקֶט שִׁכְחָה וּפֵאָה וְהֶפְקֵר, שֶׁאַף הוּא יֵשׁ לוֹ חֵלֶק עִמְּךָ בָּהֶן כָּמוֹךָ, וְאֵינָן חַיָּבִין בְּמַעֲשֵׂר:

כי אין לו חלק ונחלה עמך OR HE HATH NO PORTION NOR INHERITANCE WITH THEE — This excludes “Gleanings” (לקט), “the forgotten sheaf” (שכחה), the “corner of the field” (פאה), and ownerless things (הפקר) from the things that must be tithed — for he (the Levite) has a portion in them (is entitled to take of them) with you, just the same as you, and they are therefore exempt from tithes (Mishnah Challah 1:3; Bava Kamma 94a).

כ״חמִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כׇּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃

28Every third yeargEvery third year Lit. “After a period of three years”; cf. 26.12. you shall bring out the full tithe of your yield of that year, but leave it within your settlements.

רש״י

מקצה שלש שנים. בָּא וְלִמֵּד שֶׁאִם הִשְׁהָה מַעַשְׂרוֹתָיו שֶׁל שָׁנָה רִאשׁוֹנָה וּשְׁנִיָּה לִשְׁמִטָּה, שֶׁיְּבַעֲרֵם מִן הַבַּיִת בַּשְּׁלִישִׁית:

מקצה שלש שנים AT THE END OF THREE YEARS [THOU SHALT BRING FORTH ALL THE TITHE OF THY INCREASE THE SAME YEAR] — Scripture hereby intends to teach you that if one has delayed to give his tithes of the first and the second year of the Sabbatical period, he has to remove them from his house in the third year.

כ״טוּבָ֣א הַלֵּוִ֡י כִּ֣י אֵֽין־לוֹ֩ חֵ֨לֶק וְנַחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּ֠ר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָרֶכְךָ֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ בְּכׇל־מַעֲשֵׂ֥ה יָדְךָ֖ אֲשֶׁ֥ר תַּעֲשֶֽׂה׃ {ס}

29Then the Levite, who has no hereditary portion as you have, and the stranger, the fatherless, and the widow in your settlements shall come and eat their fill, so that the ETERNAL your God may bless you in all the enterprises you undertake.

רש״י

ובא הלוי. וְיִטֹּל מַעֲשֵׂר רִאשׁוֹן:

ובא הלוי AND THE LEVITE SHALL COME and take the “First Tithe” which you have failed to give him,

והגר והיתום. וְיִטְּלוּ מַעֲשֵׂר שֵׁנִי, שֶׁהוּא שֶׁל עָנִי שֶׁל שָׁנָה זוֹ, וְלֹא תֹאכְלֶנּוּ אַתָּה בִּירוּשָׁלַיִם כְּדֶרֶךְ שֶׁנִּזְקַקְתָּ לֶאֱכֹל מַעֲשֵׂר שֵׁנִי שֶׁל שְׁתֵּי שָׁנִים:

והגר והיתום AND THE STRANGER AND THE FATHERLESS [SHALL COME] and take the “Second Tithe”, which belongs to the poor in that year, and you shall not eat it yourself in Jerusalem, as you were bound to eat the “Second Tithe” of the first two years,

ואכלו ושבעו. תֵּן לָהֶם כְּדֵי שָׂבְעָן, מִכָּאן אָמְרוּ אֵין פּוֹחֲתִין לֶעָנִי בַּגֹּרֶן וְכוּ' (ספרי קי). וְאַתָּה הוֹלֵךְ לִירוּשָׁלַיִם בַּמַּעֲשֵׂר שֶׁל שָׁנָה רִאשׁוֹנָה וּשְׁנִיָּה שֶׁהִשְׁהֵיתָ, וּמִתְוַדֶּה "בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת" כְּמוֹ שֶׁמְּפֹרָשׁ בְּכִי תְכַלֶּה לַעְשֵׂר (דברים כ"ו):

ואכלו ושבעו AND THEY SHALL EAT AND BE SATISFIED — Give them sufficient to satisfy them. From here they (the Rabbis) derived the law: one must give the poor in the barn no less than half a kab of wheat or a kab of barley (Sifrei Devarim 110:3). As for you, go up to Jerusalem with the tithe (i.e. מעשר שני) of the first and the second years which thou hast delayed, and make the confession there: “I have removed the hallowed things from the house” — as it is stated in the section beginning with the words כי תכלה לעשר (Deuteronomy 26:12).

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