יחזקאל, פרק מ״ה, פסוק י״ג

A vision of the future, set during the ingathering of the exiles and the era of the Third Temple, outlines the establishment of a just economy and an organized system of worship. The primary goal is to prevent government oppression and exploitation by creating a fair, regulated system of contributions passed from the people to their leadership.

Commentators hold different views on the exact purpose of this new system. Some suggest it refers to a one-time contribution meant to fund the very first public offering for the dedication of the new altar [רד״ק]. Others disagree, arguing instead that this represents a permanent, fixed annual tax given to the national leader [אברבנאל]. This leader is identified specifically as the king, rather than the High Priest. The purpose of this tax is to support the king in a dignified manner. In return, the king uses these funds to supply and finance all the public animal and grain offerings required for holidays, new moons, and Sabbaths on behalf of the entire nation [אברבנאל, מלבי״ם, ביאור שטיינזלץ]. It is important to note that this is a unique royal tax, entirely separate from the standard commandment to give a portion of the harvest to the priests [אברבנאל].

The exact rate of this contribution is calculated through a clear mathematical formula regarding the wheat and barley crops. Because the measurement known as an ephah is exactly one-tenth of a larger volume called a homer, taking one-sixth of an ephah from a full homer results in exactly one-sixtieth of the total crop [רד״ק, אברבנאל, ביאור שטיינזלץ, מלבי״ם, מצודות]. This specific ratio of one-sixtieth recalls traditional Jewish law regarding agricultural gifts. In that context, one-sixtieth is considered the absolute minimum acceptable amount to give, legally defined as the contribution of an ungenerous person [רש״י, מצודת דוד].