The twelfth precept is to bring as an offering the fruits of the tree, which is alluded to in the words: and every tree in which is the fruit of a tree yielding seed, that is, although whatever is consecrated to God may not be eaten by man, yet God permitted them (the Levites) to enjoy all His tithe and the first fruit of the tree. I have given to you; that is, to you and not to the generations in the future.
פִּקּוּדָא תְּרֵיסַר לְאַיְיתָאָה בִּכּוּרֵי דְאִילָנָא דִּכְתִיב, (בראשית א׳:כ״ט) וְאֶת כָּל הָעֵץ אֲשֶׁר בּוֹ פְּרִי עֵץ זוֹרֵעַ זָרַע. כָּל מָאן דְּאִתְחַזֵּי לִי, לְכוֹן אֲסִירָא לְמֵיכַל. אַתִּיר לוֹן וְיָהַב לוֹן כָּל מַעַשְׂרָא דִילֵיהּ וּבִכּוּרִין דְּאִילָנִין. נָתַתִּי לָכֶם, לָכֶם וְלא לְדָרִין דְּבַתְרֵיכוֹן.
The twelfth precept is to bring as an offering the fruits of the tree, which is alluded to in the words: and every tree in which is the fruit of a tree yielding seed, that is, although whatever is consecrated to God may not be eaten by man, yet God permitted them (the Levites) to enjoy all His tithe and the first fruit of the tree. I have given to you; that is, to you and not to the generations in the future.