The commandment of declaration of tithes: That we have been commanded to declare before God, blessed be He, and to state with our mouths in His Temple, that we took out the legally required tithes and priestly tithes from our grain and from our fruits, and that none of them is remaining in our possession that we have not given. And this is called the commandment of the declaration of tithes. And about this is it stated (Deuteronomy 26:13), “And you shall say before the Lord, your God, ‘I have disposed of the holy from the house, etc.’”
It is from the root of the commandment [that it is] since the uniqueness of man and his great praise is his speech, such that with it, he exceeds all the types of creatures. As were it from the angle of the other movements, other animals also move like him. And hence there are many people that are more afraid to disqualify their speech — in that it is their great splendor — than sinning in deed. And in that the matter of tithes and priestly tithes is a big thing — and also because the sustenance of the servants of God is dependent upon them — it was from His kindnesses upon us so that we do not sin with them, to warn us about them to separate them and that we not touch and benefit from them in deed; and also that we testify about ourselves with our mouths in the Holy house that we did not lie about them and we did not withhold anything of them. And so much [is required], so that we be very careful about the matter.
From the laws of the commandment is, for example, that which they, may their memory be blessed, said (Megillah 20b) [that] we only make this declaration during the day, and that the whole day is fit for the declaration of the tithe, and that it can be said in any language (Sotah 32b). And [the proper execution of] its commandment is in the Temple, as it is stated, “in front of the Lord, your God.” But if he makes the declaration in any place, he has fulfilled [it]. And there cannot be anything left of any of the gifts with the one making the declaration, as he says, “I have disposed of the holy from the house.” And when does he make the declaration? After the third year in which we separate the poor-tithe, in the fourth year which is after it on the last day of Pesach; and so [too,] in the seventh [year]. And the rest of its laws are elucidated in the last chapter of Tractate Maaser Sheni.
And this commandment is practiced at the time of the [Temple] by males. And one who transgresses it and did not make this declaration about the tithes at the time of the [Temple] has violated this positive commandment.
מִצְוַת וִדּוּי מַעֲשֵׂר – שֶׁנִּצְטַוִּינוּ לְהִתְוַדּוֹת לִפְנֵי הַשֵּׁם בָּרוּךְ הוּא וּלְהַגִּיד בְּפִינוּ בְּבֵית מִקְדָּשׁוֹ, שֶׁהוֹצֵאנוּ חֻקֵּי הַמַּעַשְׂרוֹת וְהַתְּרוּמוֹת מִתְּבוּאוֹתֵינוּ וּמִפֵּרוֹתֵינוּ, וְשֶׁלֹּא נִשְׁאַר כְּלוּם מֵהֶם בִּרְשׁוּתֵנוּ שֶׁלֹּא נָתַנּוּ אוֹתוֹ, וְזֶה נִקְרָא מִצְוַת וִדּוּי מַעֲשֵׂר, וְעַל זֶה נֶאֱמַר (דברים כו יג) וְאָמַרְתָּ לִפְנֵי יְיָ אֱלֹהֶיךָ בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת וְגוֹ'.
The commandment of declaration of tithes: That we have been commanded to declare before God, blessed be He, and to state with our mouths in His Temple, that we took out the legally required tithes and priestly tithes from our grain and from our fruits, and that none of them is remaining in our possession that we have not given. And this is called the commandment of the declaration of tithes. And about this is it stated (Deuteronomy 26:13), “And you shall say before the Lord, your God, ‘I have disposed of the holy from the house, etc.’”
מִשָּׁרְשֵׁי הַמִּצְוָה. לְפִי שֶׁסְּגֻלַּת הָאָדָם וְגֹדֶל שִׁבְחוֹ, הוּא הַדִּבּוּר שֶׁהוּא יָתֵר בּוֹ עַל כָּל מִינֵי הַנִּבְרָאִים, שֶׁאִלּוּ מִצַּד יֶתֶר הַתְּנוּעוֹת גַּם שְׁאָר בַּעֲלֵי חַיִּים יִתְנוֹעֲעוּ כָּמוֹהוּ, וְעַל כֵּן יֵשׁ הַרְבֵּה מִבְּנֵי אָדָם שֶׁיְּרֵאִין מִלִּפְסֹל דִּבּוּרָם, שֶׁהוּא הַהוֹד הַגָּדוֹל שֶׁבָּהֶם, יוֹתֵר מִלַּחֲטֹא בְּמַעֲשֶׂה. וּבִהְיוֹת עִנְיַן הַמַּעַשְׂרוֹת וְהַתְּרוּמוֹת דָּבָר גָּדוֹל, וְגַם כִּי בָּהֶם תְּלוּיָה מִחְיַת מְשָׁרְתֵי הָאֵל, הָיָה מֵחֲסָדָיו עָלֵינוּ כְּדֵי שֶׁלֹּא נֶחֱטָא בָּהֶן לְהַזְהִירֵנוּ עֲלֵיהֶם לְהַפְרִישׁ אוֹתָן וְשֶׁלֹּא לִגַּע וְלֵהָנוֹת בָּהֶם בְּפֹעַל, וְגַם שֶׁנָּעִיד עַל עַצְמֵנוּ בְּפִינוּ בַּבַּיִת הַקָּדוֹשׁ, שֶׁלֹּא שִׁקַּרְנוּ בָּהֶם וְלֹא עִכַּבְנוּ דָּבָר מֵהֶם, וְכָל כָּךְ כְּדֵי שֶׁנִּזָּהֵר מְאֹד בָּעִנְיָן.
It is from the root of the commandment [that it is] since the uniqueness of man and his great praise is his speech, such that with it, he exceeds all the types of creatures. As were it from the angle of the other movements, other animals also move like him. And hence there are many people that are more afraid to disqualify their speech — in that it is their great splendor — than sinning in deed. And in that the matter of tithes and priestly tithes is a big thing — and also because the sustenance of the servants of God is dependent upon them — it was from His kindnesses upon us so that we do not sin with them, to warn us about them to separate them and that we not touch and benefit from them in deed; and also that we testify about ourselves with our mouths in the Holy house that we did not lie about them and we did not withhold anything of them. And so much [is required], so that we be very careful about the matter.
מִדִּינֵי הַמִּצְוָה. כְּגוֹן מַה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (מגילה כ, ב) אֵין מִתְוַדִּין וִדּוּי זֶה אֶלָּא בַּיּוֹם, וְכָל הַיּוֹם כָּשֵׁר לְוִדּוּי מַעֲשֵׂר, וְהוּא נֶאֱמָר בְּכָל לָשׁוֹן (סוטה לב ב). וּמִצְוָתוֹ בְּבֵית הַמִּקְדָּשׁ שֶׁנֶּאֱמַר לִפְנֵי יְיָ אֱלֹהֶיךָ. אֲבָל אִם הִתְוַדָּה בְּכָל מָקוֹם יָצָא. וְצָרִיךְ הַמִּתְוַדֶּה שֶׁלֹּא יִשָּׁאֵר אֶצְלוֹ דָּבָר מִכָּל הַמַּתָּנוֹת, שֶׁכֵּן הוּא אוֹמֵר בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת. וְאֵימָתַי הוּא מִתְוַדֶּה? אַחַר שָׁנָה שְׁלִישִׁית, שֶׁמַּפְרִישִׁין בָּהּ מַעְשַׂר עָנִי, בַּשָּׁנָה הָרְבִיעִית שֶׁאַחֲרֶיהָ, בְּיוֹם טוֹב הָאַחֲרוֹן שֶׁל פֶּסַח, וְכֵן בַּשָּׁנָה הַשְּׁבִיעִית. וְיֶתֶר פְּרָטֶיהָ, מְבֹאָרִים בְּפֶרֶק אַחֲרוֹן מִמַּסֶּכֶת מַעֲשֵׂר שֵׁנִי.
From the laws of the commandment is, for example, that which they, may their memory be blessed, said (Megillah 20b) [that] we only make this declaration during the day, and that the whole day is fit for the declaration of the tithe, and that it can be said in any language (Sotah 32b). And [the proper execution of] its commandment is in the Temple, as it is stated, “in front of the Lord, your God.” But if he makes the declaration in any place, he has fulfilled [it]. And there cannot be anything left of any of the gifts with the one making the declaration, as he says, “I have disposed of the holy from the house.” And when does he make the declaration? After the third year in which we separate the poor-tithe, in the fourth year which is after it on the last day of Pesach; and so [too,] in the seventh [year]. And the rest of its laws are elucidated in the last chapter of Tractate Maaser Sheni.
וְנוֹהֶגֶת מִצְוָה זוֹ, בִּזְמַן הַבַּיִת, בִּזְכָרִים. וְהָעוֹבֵר עַל זֶה וְלֹא הִתְוַדָּה וִדּוּי זֶה שֶׁל מַעַשְׂרוֹת בִּזְמַן הַבַּיִת בִּטֵּל עֲשֵׂה זֶה.
And this commandment is practiced at the time of the [Temple] by males. And one who transgresses it and did not make this declaration about the tithes at the time of the [Temple] has violated this positive commandment.