דברים, פרק כ״ו, פסוק י״ד

At the culmination of the agricultural cycle, the farmer stands before God to deliver a profound declaration. Having distributed the required gifts to the poor and the holy portions for the Temple, he affirms that he has handled these sacred responsibilities with joy, purity, and exact adherence to the law. This confession specifically centers on the Second Tithe, the fruit of the fourth year, and the first fruits, emphasizing that these portions are holy and designated exclusively for consumption in Jerusalem.

The farmer begins by testifying to his state of mind and ethical conduct during the consumption of the tithe. The primary approach among commentators is that he declares he did not partake of this holy food while in a state of mourning. Because the Second Tithe is meant to be experienced with joy, it is strictly forbidden for a mourner to eat from it. This restriction ensures that the sacred produce is not served as part of a mourner’s meal or consumed amidst the pagan wailing customs prevalent in ancient times [שד״ל, ביאור יש״ר, אם למקרא]. Offering a contrasting perspective, another interpretive tradition understands this declaration as a testament to ethical business practices. According to this view, the farmer affirms that his wealth and produce were not obtained through robbery, violence, or the exploitation of his power [רשב״ם, חזקוני, פענח רזא].

The declaration then shifts to the strict observance of purity laws. The farmer testifies that he did not eat, separate, or consume the tithe in a state of ritual impurity. Commentators note that this prohibition applies universally: a person must not be impure while handling pure tithes, nor may a pure person consume tithes that have become impure [רש״י, תורה תמימה, שפתי חכמים, מלבי״ם]. Some scholars take the concept of consumption quite literally, explaining that the farmer is also affirming he did not burn impure Second Tithe oil to light his lamps [הכתב והקבלה, בכור שור, רש״ר הירש]. While the farmer recounts these actions as a personal confession, the actual legal warnings and the punishment for consuming holy items while impure are derived from other locations in the Torah [מזרחי, גור אריה, שפתי חכמים].

The farmer further proclaims that he has not directed any of these sacred funds toward the dead, a statement that carries multiple layers of meaning. On a practical level, it means the tithe was not spent on burial needs, such as purchasing a coffin, securing shrouds, or paying professional mourners [רש״י, רמב״ן, בעל הטורים, ריב״א]. This highlights a crucial moral boundary: even though burying the dead is a highly significant Commandment, one cannot fulfill it by repurposing holy funds that God specifically earmarked for eating and rejoicing [רבנו בחיי, ספורנו, מלבי״ם]. On a symbolic level, the concept of the dead serves as a metaphor for anything that fails to sustain the living body. Therefore, the farmer confirms he did not use the tithe money to purchase clothes, household vessels, or servants, keeping the funds strictly dedicated to food, drink, and bodily anointing [רמב״ם, הכתב והקבלה, רש״ר הירש]. Furthermore, Talmudic scholars extract specific laws regarding anointing from this declaration. Because it is explicitly forbidden to use the tithe for the dead, it implies that anointing—an action performed on both the living and the dead—is permissible for a living person even if the Second Tithe oil has become impure [רמב״ן, פני דוד, תורה תמימה, גור אריה].

The confession concludes with a sweeping affirmation of obedience to God's voice and His Commands. Listening to God is understood here as the physical effort of transporting the tithes all the way to the chosen site in Jerusalem, regardless of the distance or hardship, as well as a broader commitment to the Oral tradition and the prophets [רש״י, העמק דבר, מלבי״ם, משכיל לדוד]. By declaring that he has done all that was commanded, the farmer captures the very essence of the tithing laws. He did not merely perform a technical obligation; he fulfilled his duty with genuine joy and actively shared that happiness with his community, extending his blessings to the most vulnerable members of society, including the Levite, the convert, the orphan, and the widow [רש״י, רבנו בחיי, חתם סופר, בכור שור].