דברים, פרק י״ד, פסוק כ״ח

The agricultural cycle in the Land of Israel intricately weaves together social justice and spiritual elevation. Following two consecutive years in which a farmer travels to Jerusalem to consume his tithes in a state of holiness, the third year shifts the focus inward toward the local community and its most vulnerable members. This cyclical rhythm establishes a delicate balance between personal devotion to God and communal responsibility. The primary approach among commentators is that this period introduces the poor tithe, which is observed during the third and sixth years of the seven-year agricultural cycle. While the first two years require a first tithe for the Levite and a second tithe to be eaten in Jerusalem, the third year replaces the second tithe entirely with a portion dedicated to the needy [אבן עזרא, רשב״ם, חזקוני, בכור שור].

Alongside the distribution of the poor tithe, a strict obligation exists to clear out any previous, unfulfilled agricultural duties. If a farmer delayed distributing his tithes from the first and second years, he must completely remove all accumulated produce from his home by the end of the third year and give each portion to its rightful recipient [רש״י, רבנו בחיי, העמק דבר, שד״ל]. This mandatory clearing out occurs at the very end of the agricultural period. Because the farming year concludes only when the final crops are gathered and processed, the deadline effectively extends until the Passover festival of the fourth year [מלבי״ם, תורה תמימה, רלב״ג, רש ר הירש]. At this time, the owner must empty his domain of every type of remaining tithe without exception—whether it be the first, second, or poor tithe [בכור שור, תורה תמימה, מלבי״ם]. The third-year tithe stands apart in its essence; unlike the produce of the previous years, it does not require a pilgrimage to Jerusalem or strict adherence to ritual purity. Instead, it is completely removed from the owner's possession and handed over to the poor [מלבי״ם, שד״ל, שטיינזלץ].

The distribution of this charity is rooted firmly in the local community, intended to be left within the farmer's own city for the local destitute [רלב״ג, ביאור יש״ר]. The method of providing this food, however, depends entirely on the season. During the summer, the farmer simply leaves the produce out in the open at the threshing floor—the communal site where the grain is extracted from the chaff and measured into fixed piles [הכתב והקבלה]. The poor arrive to take it themselves, which removes any personal benefit or control the owner might have over who receives his charity. Only during the rainy season, when the crop must be brought indoors to prevent it from spoiling, does the farmer distribute the food directly from his own hands [מלבי״ם, תורה תמימה].

Beyond the practical requirements, a profound moral vision underpins this third year. After two years of repeatedly leaving his fields to journey to Jerusalem, the farmer is granted a year to remain in his hometown, support the impoverished, and invest energy into developing his own land. Providing for the stranger, the orphan, and the widow draws a tremendous blessing upon his labor. This local focus compensates the farmer for the time he previously spent away from his work, ultimately allowing him to return to Jerusalem in the fourth year with newfound prosperity and a radiant spirit [שפתי כהן, אלשיך].