ויקרא, פרק כ״ז, פסוק ל׳

Agricultural life involves setting aside portions of the harvest to acknowledge divine ownership. Among these duties is a specific requirement that commentators widely agree refers to the Second Tithe, rather than the First Tithe given to the Levites [רש״י, רשב״ם, מזרחי, תורה תמימה]. The distinction lies in its enduring sanctity. While the First Tithe becomes completely secular once the designated offering is removed from it, the Second Tithe retains a unique and lasting holiness [מזרחי, שפתי חכמים, הכתב והקבלה, גור אריה].

Because this produce is declared holy to God, it occupies a complex legal status as His direct property. Consequently, strict limitations apply: the owners cannot sell it, exchange it, or use it for secular legal transactions, such as betrothing a wife [רש ר הירש, בכור שור, תורה תמימה]. Furthermore, there is a strict warning against defiling it [פרדס יוסף]. However, this divine ownership does not mean the produce is forbidden for human enjoyment. Although God has acquired the tithe, He essentially invites the owners to His table, commanding them to travel to Jerusalem and enjoy the harvest in a state of purity and holiness before Him [רש״י, ביאור יש״ר, רלב״ג, שטיינזלץ]. Additional regulations govern this holy produce, including a requirement to clear it from the home at specific times, and a rule that if the owner chooses to redeem the produce with money, an additional fifth of its value must be added [אדרת אליהו].

The agricultural obligation fundamentally targets staples like grain, wine, and oil [רש״י, ביאור יש״ר, שטיינזלץ]. However, the scope of this requirement is deliberately narrowed to include only crops that are fit for human consumption. While edible plants like garlic, cress, and arugula require tithing, inedible garden seeds—such as turnip or radish seeds—and insignificant wild fruits are completely excluded from the obligation [תורה תמימה, אדרת אליהו, חזקוני, הדר זקנים].

A fundamental debate exists regarding the exact scope of this agricultural law. One perspective maintains that by Torah law, only grain, wine, and oil are obligated, while the requirement to tithe other fruits and vegetables is a rabbinic decree [רש״י, תוספות, ראב״ד, גור אריה]. Conversely, another approach argues that any crop grown from the earth that serves as human food is obligated by Torah law [רמב״ם, משכיל לדוד, הכתב והקבלה]. A middle approach reconciles these views by distinguishing between the different tithes. In this view, the First Tithe is strictly limited to grain, wine, and oil by Torah law, but the Second Tithe broadly encompasses all fruits and vegetables [מלבי״ם, רד צ הופמן]. Finally, these laws are bound by strict geographic borders. Produce grown within the Land of Israel cannot be used to separate tithes for produce grown outside the land, and vice versa [תורה תמימה].