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דברים כ״ו:י״ב-ט״ו

Monday, August 24, 2026

כ״ו

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

12When you have set aside in full the tenth part of your yield—in the third year, the year of the titheein the third year, the year of the tithe See 14.28–29.—and have given it to the Levite,fthe Levite See the second note at 12.12. the stranger, the fatherless, and the widow, that they may eat their fill in your settlements,

רש״י

כי תכלה לעשר את כל מעשר תבואתך בשנה השלישת. כְּשֶׁתִּגְמֹר לְהַפְרִישׁ מַעַשְׂרוֹת שֶׁל שָׁנָה הַשְּׁלִישִׁית; קָבַע זְמַן הַבִּעוּר וְהַוִּדּוּי בְּעֶרֶב הַפֶּסַח שֶׁל שָׁנָה הָרְבִיעִית, שֶׁנֶּאֱמַר (דברים י"ד) "מִקְצֵה שָׁלֹשׁ שָׁנִים תּוֹצִיא וְגוֹ'", נֶאֱמַר כָּאן "מִקֵּץ", וְנֶאֱמַר לְהַלָּן "מִקֵּץ שֶׁבַע שָׁנִים" לְעִנְיַן הַקְהֵל (דברים ל"א) מַה לְּהַלָן רֶגֶל אַף כָּאן רֶגֶל, אִי מַה לְּהַלָּן חַג הַסֻּכּוֹת אַף כָּאן חַג הַסֻּכּוֹת, תַּלְמוּד לוֹמַר כי תכלה לעשר מַעַשְׂרוֹת שֶׁל שָׁנָה הַשְּׁלִישִׁית, רֶגֶל שֶׁהַמַּעַשְׂרוֹת כָּלִין בּוֹ וְזֶהוּ פֶּסַח, שֶׁהַרְבֵּה אִילָנוֹת יֵשׁ שֶׁנִּלְקָטִין אַחַר הַסֻּכּוֹת; נִמְצְאוּ מַעְשְׂרוֹת שֶׁל שְׁלִישִׁית כָּלִין בְּפֶסַח שֶׁל רְבִיעִית, וְכָל מִי שֶׁשִּׁהָה מַעַשְׂרוֹתָיו הִצְרִיכוֹ הַכָּתוּב לְבַעֲרוֹ מִן הַבַּיִת (שם ה"ו):

כי תכלה לעשר את כל מעשר תבואתך בשנה השלישת WHEN THOU HAST FINISHED TITHING ALL THE TITHES OF THY INCREASE IN THE THIRD YEAR — this means: when you have finished the setting apart of the tithes of the third year. It (Scripture) has fixed the time for removing the tithes from the house (ביעור) and the confession regarding their proper disposition (ודוי) for the eve of the Passover festival of the fourth year, because it is stated, (Deuteronomy 14:28) “At the end (מקצה) of three years thou shall bring forth [all the tithe of thy increase in the same year, and shalt lay it up within thy gates]”. It uses here (in the verse just quoted) the words “at the end of” (מקצה) and it states further (Deuteronomy 31:10—11): “At the end of every seven years … [in the festival of Tabernacles, … thou shalt read this law before Israel]” with reference to the law of “public assembly”, in order to suggest an analogy. How is it in the case further on? It takes place at a festival period as stated! So, too, here, the rite takes place at a festival period. If so, one might argue: What is the case there? It takes place on the festival of Tabernacles; so, too, here the rite takes place on Tabernacles! Scripture, however, states here: When thou hast finished tithing the tithes of the third year, which thus points to a festival on which all tithes are finished and this is the Passover festival, for there are many trees the fruits of which are gathered after Tabernacles, and consequently the setting apart of tithes of the third year is at an end on Passover of the fourth year. And whoever had delayed his tithes until then Scripture declares him bound to clear them out by that time from his house (cf. Sifrei Devarim 302; Talmud Yerushalmi Maaser Sheni 5:6).

שנת המעשר. שָׁנָה שֶׁאֵין נוֹהֵג בָּהּ אֶלָּא מַעֲשֵׂר אֶחָד מִשְּׁנֵי מַעַשְׂרוֹת שֶׁנָּהֲגוּ בִשְׁתֵּי שָׁנִים שֶׁלְּפָנֶיהָ, שֶׁשָּׁנָה רִאשׁוֹנָה שֶׁל שְׁמִטָּה נוֹהֵג בָּה מַעֲשֵׂר רִאשׁוֹן, כְּמוֹ שֶׁנֶּאֱמַר (במדבר י"ח) "כִּי תִקְחוּ מֵאֵת בְּנֵי יִשְׂרָאֵל אֶת הַמַּעֲשֵׂר", וּמַעֲשֵׂר שֵׁנִי, שֶׁנֶּאֱמַר (דברים י"ד) "וְאָכַלְתָּ לִפְנֵי ה' אֱלֹהֶיךָ … מַעְשַׂר דְּגָנְךָ תִּירֹשְׁךָ וְיִצְהָרֶךָ", הֲרֵי שְׁנֵי מַעַשְׂרוֹת, וּבָא וְלִמֶּדְךָ כָאן בַּשָּׁנָה הַשְּׁלִישִׁית שֶׁאֵין נוֹהֵג מֵאוֹתָן שְׁנֵי מַעַשְׂרוֹת אֶלָּא הָאֶחָד, וְאֵי זֶה? זֶה מַעֲשֵׂר רִאשׁוֹן, וְתַחַת מַעֲשֵׂר שֵׁנִי יִתֵּן מַעְשַׂר עָנִי, שֶׁנֶּאֱמַר כָּאן ונתתה ללוי אֶת אֲשֶׁר לוֹ — הֲרֵי מַעֲשֵׂר רִאשׁוֹן, לגר ליתום ולאלמנה — זֶה מַעְשַׂר עָנִי (עי' ספרי):

שנת המעשר [THE THIRD YEAR] WHICH IS THE YEAR OF TITHE — These apparently redundant words (for every year except the Sabbatical year it “a year of tithing”) suggest: that year in which only one of the two tithes that had to be separated in the previous two years is due (שנת המעשר, lit., the year of the tithe), viz., the “First Tithe”. For in the first year of the Shemitta-period the law of the “First Tithe” applies — as it is stated, (Numbers 28:26) “[And to the Levites shalt thou speak …] when ye take of the children of Israel the tithe” (which is the First Tithe) — and that of the “Second Tithe”, as it is stated, (Deuteronomy 14:22—23; cf. Rashi on the latter verse) “[Thou shalt truly tithe all the increase of thy seed … year by year], and thou shalt eat before the Lord thy God … the tithe of thy corn, of thy wine, and of thine oil”. You thus have two tithes every year, one that you must give the Levite and the other which you must consume yourself in Jerusalem (the “Second Tithe”). It now comes and teaches you here that, in the third year, of those two tithes mentioned only one is due, and which is it? It is the “First Tithe”. And that instead of the “Second Tithe” one has to give in the third year (and similarly in the sixth) the “Tithe of the Poor”, for it states here ונתת ללוי “AND THOU HAST GIVEN UNTO THE LEVITE”, i.e. given him that which is due to him — here you have mention of the “First Tithe”, לגר ליתום ולאלמנה “[AND THOU HAST GIVEN] … UNTO THE STRANGER, THE FATHERLESS, AND THE WIDOW” — this is the “Tithe of the Poor” (cf. Sifrei Devarim 303:1; see also Rashi on Deuteronomy 14:23 and 29).

ואכלו בשעריך ושבעו. תֵּן לָהֶם כְּדֵי שָׂבְעָן, מִכָּאן אָמְרוּ אֵין פּוֹחֲתִין לֶעָנִי בַּגֹּרֶן פָּחוֹת מֵחֲצִי קַב חִטִּים וְכוּ' (ספרי; תלמוד ירושלמי פאה פ"ח ה"ה):

ואכלו בשעריך ושבעו THAT THEY MAY EAT WITHIN THY GATES, 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 303:2; Talmud Yerushalmi Peah 8:5; see also Rashi on Deuteronomy 14:29).

י״גוְאָמַרְתָּ֡ לִפְנֵי֩ יְהֹוָ֨ה אֱלֹהֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכׇל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃

13yougyou See note at 12.5. shall declare before the ETERNAL your God: “I have cleared out the consecrated portion from the house; and I have given it to the Levite, the stranger, the fatherless, and the widow, just as You commanded me; I have neither transgressed nor neglected any of Your commandments:

רש״י

ואמרת לפני ה' אלהיך. הִתְוַדֵּה שֶׁנָּתַתָּ מַעַשְׁרוֹתֶיךָ:

ואמרת לפני ה' אלהיך THEN THOU SHALT SAY BEFORE THE LORD THY GOD — Make the declaration (lit., confess) that you have given your tithes (Sifrei Devarim 303:5).

בערתי הקדש מן הבית. זֶה מַעֲשֵׂר שֵׁנִי וְנֶטַע רְבָעִי (ספרי; מע"ש ה"י) וְלִמֶּדְךָ שֶׁאִם שִׁהָה מַעַשְׂרוֹתָיו שֶׁל שְׁתֵּי שָׁנִים וְלֹא הֶעֱלָם לִירוּשָׁלַיִם שֶׁצָּרִיךְ לְהַעֲלוֹתָם עַכְשָׁו:

בערתי הקדש מן הבית I HAVE REMOVED THE HALLOWED THINGS FROM THE HOUSE — this refers to the “Second Tithe” which is termed קדש (cf. Leviticus 27:30 and Rashi thereon) and the “fruit of the vineyard in the fourth year of its growth” (נטע רבעי which is also termed קדש; cf. Leviticus 19:24) (Sifrei Devarim 303:6; Mishnah Maaser Sheni 5:10). Scripture teaches you that if he has delayed his “Second Tithes” of the first two years of the Shemitta period and has not taken them up to Jerusalem he must bring them up now (Mishnah Maaser Sheni 5:10).

וגם נתתיו ללוי. מַעֲשֵׂר רִאשׁוֹן: וגם. לְרַבּוֹת תְּרוּמָה וּבִכּוּרִים:

וגם נתתיו ללוי AND I HAVE ALSO GIVEN THEM TO THE LEVITE — this refers to the “First Tithe”. וגם AND ALSO — the redundant word וגם serves also to include “Terumah” and the first-fruits that one has failed to give to the priests (Sifrei Devarim 303:7; Mishnah Maaser Sheni 5:10).

ולגר ליתום ולאלמנה. זֶה מַעְשַׂר עָנִי (שם):

ולגר ליתום ולאלמנה AND [I ALSO HAVE GIVEN] … UNTO THE STRANGER, THE FATHERLESS, AND THE WIDOW — this refers to the “Tithe of the Poor” (Sifrei Devarim 303:8).

ככל מצותך. נְתַתִּים כְּסִדְרָם, לֹא הִקְדַּמְתִּי תְרוּמָה לְבִכּוּרִים וְלֹא מַעֲשֵׂר לִתְרוּמָה וְלֹא שֵׁנִי לָרִאשׁוֹן, שֶׁהַתְּרוּמָה קְרוּיָה רֵאשִׁית, שֶׁהִיא רִאשׁוֹנָה מִשֶּׁנַעֲשָׂה דָגָן, וּכְתִיב (שמות כ"ב) "מְלֵאָתְךָ וְדִמְעֲךָ לֹא תְאַחֵר" — לֹא תְשַׁנֶּה אֶת הַסֵּדֶר (ספרי):

ככל מצותך ACCORDING TO ALL THY COMMANDMENTS — i.e. I have given them (all the sacred gifts mentioned) in the sequence prescribed for them: I have not set aside the heave-offering before the first-fruits, nor the tithe before the heave-offering, nor the “second” tithe before the “first”. This would indeed have meant altering the sequence, for the heave-offering is (after the first-fruits which are naturally the first of all sacred gifts) termed ראשית “firstling״ (in its relation to the tithes) because it is the first gift due after it (the crop) has become (bears the name of) corn (i.e. after it has been winnowed), and it states, (Exodus 22:28) “Thou shalt not delay to offer from thy fulness and thy liquids”, which means (see Rashi on that verse and Note thereon): Thou shalt not alter the prescribed order (cf. Sifrei Devarim 303:11; Mishnah Maaser Sheni 5:11).

לא עברתי ממצותיך. לֹא הִפְרַשְׁתִּי מִמִּין עַל שֶׁאֵינוֹ מִינוֹ וּמִן הֶחָדָשׁ עַל הַיָּשָׁן (שם):

לא עברתי ממצותיך I HAVE NOT TRANSGRESSED THY COMMANDMENTS — i.e. I have not set apart as a sacred gift grain from one species as a substitute for what was due from another species, nor have I separated grain from the new crop as a substitute for what was due from the old one (Sifrei Devarim 303:13; cf. Mishnah Maaser Sheni 5:11).

ולא שכחתי. מִלְּבָרֶכְךָ עַל הַפְרָשַׁת מַעַשְׂרוֹת (ברכות מ'):

ולא שכחתי NOR HAVE I FORGOTTEN — i.e. forgotten to bless you on the occasion of setting the tithes apart (Sifrei Devarim 303:14; Mishnah Maaser Sheni 5:11; cf. Berachot 40b).

י״דלֹא־אָכַ֨לְתִּי בְאֹנִ֜י מִמֶּ֗נּוּ וְלֹא־בִעַ֤רְתִּי מִמֶּ֙נּוּ֙ בְּטָמֵ֔א וְלֹא־נָתַ֥תִּי מִמֶּ֖נּוּ לְמֵ֑ת שָׁמַ֗עְתִּי בְּקוֹל֙ יְהֹוָ֣ה אֱלֹהָ֔י עָשִׂ֕יתִי כְּכֹ֖ל אֲשֶׁ֥ר צִוִּיתָֽנִי׃

14hMeaning of first part of verse uncertain. I have not eaten of it while in mourning, I have not cleared out any of it while I was impure, and I have not deposited any of it with the dead.ideposited any of it with the dead No part of the tithe may be left as food for the dead. I have obeyed the ETERNAL my God; I have done just as You commanded me.

רש״י

לא אכלתי באוני ממנו. מִכָּאן שֶׁאָסוּר לְאוֹנֵן (עי' ביכורים פ"ב משנה ב'):

לא אכלתי באני ממנו I HAVE NOT EATEN THEREOF IN MY MOURNING — From here we may derive that it (partaking of sacred gifts) is forbidden to an אונן (a technical term for the near relatives of a deceased, from the period of death to burial) (cf. Sifrei Devarim 303:15; Mishnah Bikkurim 2:2).

ולא בערתי ממנו בטמא. בֵּין שֶׁאֲנִי טָמֵא וְהוּא טָהוֹר, בֵּין שֶׁאֲנִי טָהוֹר וְהוּא טָמֵא (ספרי); וְהֵיכָן הֻזְהַר עַל כָּךְ? "לֹא תוּכַל לֶאֱכֹל בִּשְׁעָרֶיךָ" (דברים י"ב) זוֹ אֲכִילַת טֻמְאָה, כְּמוֹ שֶׁנֶּאֱמַר בִּפְסוּלֵי הַמֻּקְדָּשִׁים (שם ט"ו) "בִּשְׁעָרֶיךָ תֹּאכְלֶנּוּ הַטָּמֵא וְהַטָּהוֹר וְגוֹ'", אֲבָל זֶה לֹא תוּכַל לֶאֱכֹל דֶּרֶךְ אֲכִילַת שְׁעָרֶיךָ הָאָמוּר בְּמָקוֹם אַחֵר (יבמות ע"ג):

ולא בערתי ממנו בטמא NEITHER HAVE I CONSUMED ANY THEREOF UNCLEAN — i.e. whether I was unclean and it (the sacred gift) was clean, or I was clean and it unclean (Sifrei Devarim 303:16). But where has one been prohibited about this (that he declares that he has not infringed the command)? In the following passage: (Deuteronomy 12:17) “Thou mayest not eat within thy gates [the tithe of thy corn]” — this (the expression “within thy gates”) refers to eating sacred things in a state of uncleanness, just as is stated with reference to פסולי המקדשין (animals intended as sacrifices, but which have become unfit for that purpose) (Deuteronomy 15:22) “Thou mayest eat it within thy gates: the unclean and the clean person [may eat it alike]”. These you may eat, states Scripture, — but this (the tithes of thy corn in a state of uncleanness) you must not eat in the manner which is termed “eating within thy gates” (“the unclean and the clean together”) of which there is mention in another passage (Yevamot 73b).

ולא נתתי ממנו למת. לַעֲשׂוֹת לוֹ אָרוֹן וְתַכְרִיכִין:

ולא נתתי ממנו למת NOR HAVE I GIVEN THEREOF FOR THE CORPSE to prepare for it a coffin and shrouds (Mishnah Maaser Sheni 5:12).

שמעתי בקול ה' אלהי. הֲבִיאוֹתִיו לְבֵית הַבְּחִירָה:

שמעתי בקול ה' אלהי I HAVE HEARKENED TO THE VOICE OF THE LORD MY GOD — i.e. I have brought it into the Chosen House (Temple‎) (Mishnah Maaser Sheni 5:12).

עשיתי ככל אשר צויתני. שָׂמַחְתִּי וְשִׂמַּחְתִּי בוֹ (ספרי; מעש"ש פ"ה י"ב):

עשיתי ככל אשר צויתני I HAVE DONE ACCORDING TO ALL THOU HAST COMMANDED ME — I have myself rejoiced and made others rejoice by it (Sifrei Devarim 303:19; Mishnah Maaser Sheni 5:12).

ט״והַשְׁקִ֩יפָה֩ מִמְּע֨וֹן קׇדְשְׁךָ֜ מִן־הַשָּׁמַ֗יִם וּבָרֵ֤ךְ אֶֽת־עַמְּךָ֙ אֶת־יִשְׂרָאֵ֔ל וְאֵת֙ הָאֲדָמָ֔ה אֲשֶׁ֥ר נָתַ֖תָּה לָ֑נוּ כַּאֲשֶׁ֤ר נִשְׁבַּ֙עְתָּ֙ לַאֲבֹתֵ֔ינוּ אֶ֛רֶץ זָבַ֥ת חָלָ֖ב וּדְבָֽשׁ׃ {ס}

15Look down from Your holy abode, from heaven, and bless Your people Israel and the soil You have given us, a land flowing with milk and honey, as You swore to our fathers.”jfathers See note at 1.35.

רש״י

השקיפה ממעון קדשך. עָשִׂינוּ מַה שֶּׁגָּזַרְתָּ עָלֵינוּ, עֲשֵׂה אַתָּה מַה שֶּׁעָלֶיךָ לַעֲשׂוֹת (ספרי), שֶׁאָמַרְתָּ (ויקרא כ"ו) "אִם בְּחֻקֹּתַי תֵּלֵכוּ … וְנָתַתִּי גִשְׁמֵיכֶם בְּעִתָּם":

השקיפה ממעון קדשך GLANCE DOWN FROM THE RESIDENCE OF THY HOLINESS . . [AND BLESS THY PEOPLE ISRAEL — “We have done what Thou hast laid upon us, do Thou now what has upon Thee to do, because Thou hast said, (Leviticus 25:3, 4) If ye walk in My ordinances … Then I will give you rain in its season etc.

אשר נתתה לנו כאשר נשבעת לאבותינו. לָתֵת לָנוּ וְקִיַּמְתָּ — ארץ זבת חלב ודבש:

אשר נתתה לנו כאשר נשבעת לאבתינו [BLESS THY PEOPLE ISRAEL, AND THE LAND,] WHICH THOU HAST GIVEN US, AS THOU SWAREST UNTO OUR FATHERS, to give it unto us, and indeed Thou hast kept Thy promise, giving us ארץ זבת חלב ודבש A LAND FLOWING WITH MILK AND HONEY.

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