Positive Commandment 127 (Digest)
The First Tithe
"But the tithes of the Children of Israel which they offer to G‑d as a gift..."—Numbers 18:24.
We are commanded to separate a tenth of our crops and give it to a Levite.
This biblical precept only applies in the Land of Israel.
Unabridged English Text of this Mitzvah »
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> The 127th mitzvah is that we are commanded to separate ma'aser from produce which grows from the ground.
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> The source of this commandment is G‑d's statement,;) "[The inheritance I am giving the Levites shall consist of] the ma'aser of the Jewish people which they shall separate."
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> The verse itself explains that ma'aser is given to the Levites.
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> The details of this mitzvah are explained in tractate Ma'aseros.
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> This is called ma'aser rishon, and is a Biblical requirement only in Eretz Yisroel.;)
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> Footnotes
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> 1.
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> Num. 18:24.
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> 2.
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> By Rabbinic law, ma'aser must be given from some lands which surround Eretz Yisroel. See Hilchos Terumos, 1:1.