R. Akiva says: I might think that one brings firstlings from outside of Eretz Yisrael to the land (to be sacrificed); it is, therefore, written (Ibid.) "And you shall eat before the L-rd your G-d, in the place that He shall choose to repose His name there the tithe of your corn … and the firstlings." From the place whence you bring the corn tithe (i.e., Eretz Yisrael) you bring firstlings. From outside Eretz Yisrael, whence you do not bring the corn tithe, you do not bring firstlings.
Shimon b. Azzai says: I might think that just as the Torah prescribed a partition between (the eating of) holy of holies, (these being eaten within the curtains) and (the eating of) lower-order offerings, (these being eaten within the wall of Jerusalem), so, it prescribed a partition between (the eating of) a firstling and (the eating of) second-tithe. But it follows (otherwise), viz.: A firstling requires "bringing to the place" and the tithe requires "bringing to the place." Just as a firstling is eaten only within the wall, so, second-tithe is eaten only within the wall. — (No, this may be refuted, viz.:) Why was the space of eating a firstling limited? Because the time for its eating was limited (— two days and one night). But, as to second-tithe, whose eating time was expanded (— up to three years), say that since its eating time was expanded, its eating space should likewise be expanded! It is, therefore, written "And you shall eat it before the L-rd your G-d in the place that He shall choose, etc." Just as a firstling is eaten only within the wall, so, second-tithe.
R. Yishmael says: I might think that nowadays one should bring up second-tithe (to Jerusalem) and eat it (there). But it follows (otherwise), viz.: A firstling requires "bringing to the place," and the tithe requires "bringing to the place." Just as a firstling is eaten only in the presence of the Temple, so, second-tithe is eaten only in the presence of the Temple. — (No, this may be refuted, viz.:) This may be true of a firstling, which requires blood and devoted portions for the altar — as opposed to second-tithe, which does not require these things. — This is refuted by bikkurim (first-fruits), which, though they do not require blood and devoted portions for the altar, they are eaten only in the presence of the Temple — No, (this may be refuted), viz.: This may be true of bikkurim, which require placing before the altar — as opposed to second-tithe, which does not require this! — It must, therefore, be written "And you shall eat before the L-rd your G-d, in the place that He shall choose to repose His name there, the tithe of your corn … and the firstlings, etc." Second-tithe is being compared to firstlings. Just as firstlings are eaten only in the presence of the Temple, so, second-tithe is eaten only in the presence of the Temple.
Others say: I might think that if a firstling passed its time (for sacrifice) from one year to the next it would be invalidated as are the (other) offerings (in such an instance); it is, therefore, written "And you shall eat … the tithe … and the firstlings." A firstling is being compared to second-tithe, viz.: Just as second-tithe is eaten from one year to the next, so, a firstling.
(דברים יד כג) וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר, רַבִּי יוֹסֵי אוֹמֵר שְׁלֹשָׁה דְבָרִים מִשּׁוּם שְׁלֹשָׁה זְקֵנִים:
(Devarim 14:23) "And you shall eat before the L-rd your G-d, etc." R. Yossi says three things in the name of three elders:
רַבִּי עֲקִיבָה אוֹמֵר: יָכוֹל יְהֵא אָדָם מַעֲלֶה בְּכוֹרוֹת מֵחוּצָה לָאָרֶץ לָאָרֶץ? תַּלְמוּד לוֹמַר: וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר, מִמָּקוֹם שֶׁאַתָּה מֵבִיא מַעְשַׂר דָּגָן אַתָּה מֵבִיא בְּכוֹרוֹת; מֵחוּצָה לָאָרֶץ, שֶׁאִי אַתָּה מֵבִיא מַעְשַׂר דָּגָן – אֵין אַתָּה מֵבִיא בְּכוֹרוֹת.
R. Akiva says: I might think that one brings firstlings from outside of Eretz Yisrael to the land (to be sacrificed); it is, therefore, written (Ibid.) "And you shall eat before the L-rd your G-d, in the place that He shall choose to repose His name there the tithe of your corn … and the firstlings." From the place whence you bring the corn tithe (i.e., Eretz Yisrael) you bring firstlings. From outside Eretz Yisrael, whence you do not bring the corn tithe, you do not bring firstlings.
שִׁמְעוֹן בֶּן זוֹמָא אוֹמֵר: יָכוֹל כְּשֵׁם שֶׁנָּתְנָה תּוֹרָה מְחִצָּה בֵּין קָדְשֵׁי קָדָשִׁים לְקָדָשִׁים קַלִּים כָּךְ נָתְנָה תוֹרָה מְחִצָּה בֵּין בְּכוֹר לְמַעֲשֵׂר שֵׁנִי? וְדִין הוּא: בְּכוֹר טָעוּן הֲבָאַת מָקוֹם וּמַעֲשֵׂר שֵׁנִי טָעוּן הֲבָאַת מָקוֹם, מַה בְּכוֹר אֵין נֶאֱכָל אֶלָּא לִפְנִים מִן הַחוֹמָה – אַף מַעֲשֵׂר שֵׁנִי לֹא יְהֵא נֶאֱכָל אֶלָּא לִפְנִים מִן הַחוֹמָה. מַה לִּבְכוֹר, מִיעֵט מְקוֹם אֲכִילָתוֹ שֶׁכֵּן מִיעֵט זְמַן אֲכִילָתוֹ, תֹּאמַר בְּמַעֲשֵׂר שֵׁנִי שֶׁרִבָּה זְמַן אֲכִילָתוֹ? הוֹאִיל וְרִבָּה זְמַן אֲכִילָתוֹ – יְרַבֶּה מְקוֹם אֲכִילָתוֹ! תַּלְמוּד לוֹמַר: וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר, מַה בְּכוֹר אֵין נֶאֱכָל אֶלָּא לִפְנִים מִן הַחוֹמָה – אַף מַעֲשֵׂר שֵׁנִי לֹא יְהֵא נֶאֱכָל אֶלָּא לִפְנִים מִן הַחוֹמָה.
Shimon b. Azzai says: I might think that just as the Torah prescribed a partition between (the eating of) holy of holies, (these being eaten within the curtains) and (the eating of) lower-order offerings, (these being eaten within the wall of Jerusalem), so, it prescribed a partition between (the eating of) a firstling and (the eating of) second-tithe. But it follows (otherwise), viz.: A firstling requires "bringing to the place" and the tithe requires "bringing to the place." Just as a firstling is eaten only within the wall, so, second-tithe is eaten only within the wall. — (No, this may be refuted, viz.:) Why was the space of eating a firstling limited? Because the time for its eating was limited (— two days and one night). But, as to second-tithe, whose eating time was expanded (— up to three years), say that since its eating time was expanded, its eating space should likewise be expanded! It is, therefore, written "And you shall eat it before the L-rd your G-d in the place that He shall choose, etc." Just as a firstling is eaten only within the wall, so, second-tithe.
רַבִּי יִשְׁמָעֵאל אוֹמֵר: יָכוֹל יְהֵא אָדָם מַעֲלֶה מַעֲשֵׂר שֵׁנִי לִירוּשָׁלִַם בַּזְּמַן הַזֶּה וְאוֹכְלוֹ? וְדִין הוּא: בְּכוֹר טָעוּן הֲבָאַת מָקוֹם, וּמַעֲשֵׂר שֵׁנִי טָעוּן הֲבָאַת מָקוֹם. מַה בְּכוֹר, אֵין נֶאֱכָל אֶלָּא בִּפְנֵי הַבַּיִת – אַף מַעֲשֵׂר שֵׁנִי, לֹא יְהֵא נֶאֱכָל אֶלָּא בִּפְנֵי הַבַּיִת. לֹא: אִם אָמַרְתָּ בִּבְכוֹר, שֶׁיֵּשׁ מִמֶּנּוּ דָּמִים וְאֵמוּרִים לַמִּזְבֵּחַ, תֹּאמַר בְּמַעֲשֵׂר שֵׁנִי, שֶׁאֵין מִמֶּנּוּ דָּמִים וְאֵמוּרִים לַמִּזְבֵּחַ? בִּכּוּרִים יוֹכִיחוּ, שֶׁאֵין מֵהֶם דָּמִים וְאֵמוּרִים לַמִּזְבֵּחַ, וְאֵין נֶאֱכָלִים אֶלָּא בִּפְנֵי הַבַּיִת! לֹא: אִם אָמַרְתָּ בְּבִכּוּרִים, שֶׁטְּעוּנִים הַנָּחָה לִפְנֵי הַמִּזְבֵּחַ תֹּאמַר בְּמַעֲשֵׂר שֵׁנִי, שֶׁאֵין טָעוּן הַנָּחָה לִפְנֵי הַמִּזְבֵּחַ? תַּלְמוּד לוֹמַר: וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר, מַקִּישׁ אֲכִילַת בְּכוֹר לְמַעֲשֵׂר שֵׁנִי. מַה בְּכוֹר, אֵין נֶאֱכָל אֶלָּא בִּפְנֵי הַבַּיִת – אַף מַעֲשֵׂר שֵׁנִי, לֹא יְהֵא נֶאֱכָל אֶלָּא בִּפְנֵי הַבַּיִת.
R. Yishmael says: I might think that nowadays one should bring up second-tithe (to Jerusalem) and eat it (there). But it follows (otherwise), viz.: A firstling requires "bringing to the place," and the tithe requires "bringing to the place." Just as a firstling is eaten only in the presence of the Temple, so, second-tithe is eaten only in the presence of the Temple. — (No, this may be refuted, viz.:) This may be true of a firstling, which requires blood and devoted portions for the altar — as opposed to second-tithe, which does not require these things. — This is refuted by bikkurim (first-fruits), which, though they do not require blood and devoted portions for the altar, they are eaten only in the presence of the Temple — No, (this may be refuted), viz.: This may be true of bikkurim, which require placing before the altar — as opposed to second-tithe, which does not require this! — It must, therefore, be written "And you shall eat before the L-rd your G-d, in the place that He shall choose to repose His name there, the tithe of your corn … and the firstlings, etc." Second-tithe is being compared to firstlings. Just as firstlings are eaten only in the presence of the Temple, so, second-tithe is eaten only in the presence of the Temple.
אֲחֵרִים אוֹמְרִים: יָכוֹל בְּכוֹר שֶׁעָבַר זְמַנּוֹ מִשָּׁנָה לַחֲבֶרְתָּהּ יְהֵא פָסוּל כִּפְסוּלֵי הַמֻּקְדָּשִׁים? תַּלְמוּד לוֹמַר: וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ. אִם לְלַמֵּד עַל הַבְּכוֹר שֶׁנֶּאֱכָל לִפְנִים מִן הַחוֹמָה – אֵין צָרִיךְ, שֶׁהֲרֵי כְּבָר נֶאֱמַר (דברים טו כ) ״לִפְנֵי ה׳ אֱלֹהֶיךָ תֹּאכְלֶנּוּ״. אִם לְלַמֵּד עַל מַעֲשֵׂר שֵׁנִי שֶׁנֶּאֱכָל לִפְנִים מִן הַחוֹמָה – אֵין צָרִיךְ, שֶׁהֲרֵי כְּבָר נֶאֱמַר (דברים יב יז) ״לֹא תוּכַל לֶאֱכֹל בִּשְׁעָרֶיךָ״. אִם כֵּן לָמָּה נֶאֱמַר וְאָכַלְתָּ לִפְנֵי ה׳ אֱלֹהֶיךָ? מַקִּישׁ בְּכוֹר לְמַעֲשֵׂר שֵׁנִי, מָה מַעֲשֵׂר שֵׁנִי נֶאֱכָל מִשָּׁנָה לַחֲבֶרְתָּהּ – אַף בְּכוֹר נֶאֱכָל מִשָּׁנָה לַחֲבֶרְתָּהּ.
Others say: I might think that if a firstling passed its time (for sacrifice) from one year to the next it would be invalidated as are the (other) offerings (in such an instance); it is, therefore, written "And you shall eat … the tithe … and the firstlings." A firstling is being compared to second-tithe, viz.: Just as second-tithe is eaten from one year to the next, so, a firstling.
לְמַעַן תִּלְמַד לְיִרְאָה אֶת ה׳ אֱלֹהֶיךָ – מַגִּיד שֶׁהַמַּעֲשֵׂר מֵבִיא אֶת הָאָדָם לִידֵי תַּלְמוּד תּוֹרָה. כָּל הַיָּמִים – בֵּין בָּאָרֶץ בֵּין בְּחוּצָה לָאָרֶץ.
(Ibid.) "so that you learn to fear the L-rd your G-d": We are hereby taught that the act leads to fear. "all of the days": both weekdays and Sabbath.