דברים, פרק כ״ו, פסוק י״ג

Toward the end of the Passover festival in the fourth and seventh years of the Sabbatical cycle, a farmer completes the long process of separating and distributing his required agricultural gifts. Having cleared his obligations from the preceding years, he travels to the Temple to make a formal declaration. Known as the Confession of Tithes, this statement serves as a precise accounting of his actions [רש"י, מזרחי]. Unlike the declaration made when bringing the first fruits—which is recited specifically in the Holy Tongue to publicly broadcast a miracle—this confession may be spoken in any language. The purpose is for the individual to fully comprehend his own words and take absolute personal responsibility for his actions [תורה תמימה, רלב"ג]. The farmer stands directly before God, acknowledging that he is speaking to the One who knows the absolute truth. This profound awareness prevents him from lying or secretly withholding any required gifts [רשב"ם]. Adding a historical dimension, [ספורנו] suggests that this confession also serves as a reminder of the sin of the Golden Calf, the tragic event that caused the sacred Temple service to be transferred from the firstborns to the Levites.

The farmer declares that he has completely emptied and cleared all sacred items from his domain [נתינה לגר, שטיינזלץ]. This sacred produce primarily refers to the second tithe and the fruits of a tree's fourth year, both of which the Torah explicitly designates as holy and requires to be eaten in Jerusalem [רש"י, אבן עזרא, מלבי"ם]. Some commentators expand this category of holiness to include the great offering [רבנו בחיי] and the first fruits, which possess a supreme level of sanctity [תורה תמימה, חזקוני]. By specifying that these items were cleared from within the home itself, the declaration alludes to the dough offering, which is uniquely separated inside the house, in contrast to other tithes that are processed out in the field or at the threshing floor [רש"י, תורה תמימה, רבנו בחיי].

Next, the farmer details the distribution of the produce to its rightful recipients. He confirms giving the required portions to the Levites, representing the first tithe, while the portions designated for the stranger, the orphan, and the widow refer to the poor tithe distributed in the third and sixth years of the cycle [רש"י, רבנו בחיי, בכור שור]. The inclusive phrasing of the declaration incorporates additional gifts not explicitly named, such as the great offering and the tithe offering given to the priests [רש"י, מלבי"ם, הכתב והקבלה], as well as the agricultural portions left behind in the fields specifically for the poor, including gleanings, forgotten sheaves, and the corners of the field [מלבי"ם, הכתב והקבלה].

The farmer then emphasizes his exact adherence to the laws. The primary approach among commentators is that this signifies strict compliance with the correct sequential order of separation: first fruits, followed by the great offering, the first tithe, and finally the second or poor tithe, without altering or reversing the sequence. He further asserts that he did not substitute one species of crop for another, mix detached produce with attached produce, or swap new harvests with old ones [רש"י, רש"ר הירש, בכור שור]. This confirms that he committed no intentional violations [אבן עזרא] and rigorously observed all the intricate details transmitted through the oral tradition [העמק דבר].

Finally, the declaration concludes with an affirmation of deep spiritual awareness. The primary approach among commentators is that the farmer confirms he did not forget to bless God and invoke His name and kingship while separating the produce. Alternatively, this final statement serves as a testimony that he did not overlook a single detail of the complex tithing laws, even by accident or due to circumstances beyond his control. Instead, he navigated the entire process with agility, unwavering attention, and extreme caution [העמק דבר, פני דוד, ביאור יש"ר].