(Devarim 14:28) "(If one delayed giving his tithes of the first and second years) From the end of three years, you shall remove all the tithe of your produce": I might think, even on the festival; it is, therefore, written (Ibid. 26:12) "When you finish tithing" (and the tithing of the third year's produce is not completed until Channukah of the fourth year).
I might think, on Channukah; it is, therefore, written (here) "the end," and, elsewhere (Ibid. 31:10) "the end." Just as "the end" there is a festival, so, "the end" here.
— But, perhaps, just as "the end" there is the festival of Succoth, so, "the end" here; it is, therefore, written "when you finish tithing" — the festival when the tithing has ended, i.e., Pesach. From here they ruled: On the eve of the last day of the Pesach festival of the fourth year and of the seventh year (of the shemitah), there was removal (of the tithe from the house). On the fourth year, by reason of the poor-tithe of the third year; on the seventh year, by reason of the poor-tithe of the sixth year.
I might think that removal (of the tithe) obtains on the seventh year, too; it is, therefore, written (26:12) "the year of the tithe" — the year when the tithe obtains, to exclude the seventh year, when the tithe does not obtain.
I might think that two tithes obtain in that year, (the first-tithe and the second-tithe); it is, therefore, written (Ibid. 26:12) "the year of the tithe": one tithe (of the two obtains), and not two.
This tells me only of the poor-tithe, of which the verse is speaking. Whence do I derive (for removal in the third year) the other tithes? From (Ibid.) "all the tithe of your produce."
I might think that this holds for the other years, too; it is, therefore, written "in that year": It applies only in that year, and not in the other years. "in that year": You remove the produce of that year, and not greens that grew from Rosh Hashanah until Pesach, (for Rosh Hashanah begins a new year, so that it is the produce of the fourth year and not of the third.)
[I might think that two tithes obtain in that year, (the first-tithe and the second-tithe); it is, therefore, written (Ibid. 26:12) "the year of the tithe": one tithe (of the two obtains), and not two.] But I would not know which tithe is replaced by the poor-tithe — first-tithe or second-tithe? It is, therefore, written (Ibid. 14:29) "And the Levite shall come, for he has no portion and inheritance with you" — The Levite comes and takes his portion (first-tithe) in any event, (and there is no second-tithe). These are the words of R. Yehudah.
R. Eliezer b. Yaakov says: This (verse) is not needed (to tell us this). It is written (Bamidbar 18:21) "And to the sons of Levi I have given all the tithe in Israel as an inheritance" — Just as an inheritance does not "move" (i.e., is not rescinded), so, the first-tithe.
I might think that leket, shikchah, and peah, too, (see Vayikra 19) are subject to the tithe; it is, therefore, written "And the Levite shall come, for he has no portion and inheritance with you." (For) things in which he has no portion or inheritance with you you give him (a tithe), to exclude those things (the above) in which he does have a portion and an inheritance with you, (viz. Vayikra 19:10) "To the poor and to the stranger shall you leave them."
(דברים יד כח) מִקְצֵה שָׁלֹשׁ שָׁנִים, יָכוֹל בֶּחָג? תַּלְמוּד לוֹמַר (דברים כו יב): ״כִּי תְכַלֶּה לַעְשֵׂר״. אוֹ ״כִּי תְכַלֶּה לַעְשֵׂר״,
(Devarim 14:28) "(If one delayed giving his tithes of the first and second years) From the end of three years, you shall remove all the tithe of your produce": I might think, even on the festival; it is, therefore, written (Ibid. 26:12) "When you finish tithing" (and the tithing of the third year's produce is not completed until Channukah of the fourth year).
יָכוֹל בַּחֲנֻכָּה? תַּלְמוּד לוֹמַר: ״קֵץ״, נֶאֱמַר כָּאן ״קֵץ״ וְנֶאֱמַר לְהַלָּן (דברים לא י) ״קֵץ״; מַה קֵץ הָאָמוּר לְהַלָּן – רֶגֶל, אַף קֵץ הָאָמוּר כָּאן – רֶגֶל.
I might think, on Channukah; it is, therefore, written (here) "the end," and, elsewhere (Ibid. 31:10) "the end." Just as "the end" there is a festival, so, "the end" here.
אוֹ מָה קֵץ הָאָמוּר לְהַלָּן חַג הַסֻּכּוֹת, אַף קֵץ הָאָמוּר כָּאן חַג הַסֻּכּוֹת? תַּלְמוּד לוֹמַר: ״כִּי תְכַלֶּה לַעְשֵׂר״, רֶגֶל שֶׁהַמַּעַשְׂרוֹת כָּלִים בּוֹ – הֱוֵי אוֹמֵר זֶה פֶּסַח! מִכָּן אָמְרוּ: עֶרֶב יוֹם טוֹב הָאַחֲרוֹן שֶׁל פֶּסַח שֶׁל רְבִיעִית וְשֶׁל שְׁבִיעִית הָיָה בִּעוּר, בָּרְבִיעִית מִפְּנֵי מַעְשַׂר עָנִי שֶׁבַּשְּׁלִישִׁית, בַּשְּׁבִיעִית מִפְּנֵי מַעְשַׂר עָנִי שֶׁבַּשִּׁשִּׁית.
— But, perhaps, just as "the end" there is the festival of Succoth, so, "the end" here; it is, therefore, written "when you finish tithing" — the festival when the tithing has ended, i.e., Pesach. From here they ruled: On the eve of the last day of the Pesach festival of the fourth year and of the seventh year (of the shemitah), there was removal (of the tithe from the house). On the fourth year, by reason of the poor-tithe of the third year; on the seventh year, by reason of the poor-tithe of the sixth year.
יָכוֹל אַף שָׁנָה שְׁבִיעִית תְּהֵא חַיֶּבֶת בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר (דברים כו יב): ״שְׁנַת הַמַּעֲשֵׂר״ – שָׁנָה שֶׁחַיֶּבֶת בְּמַעֲשֵׂר; יָצְתָה שָׁנָה שְׁבִיעִית, שֶׁאֵינָהּ חַיֶּבֶת בְּמַעֲשֵׂר.
I might think that removal (of the tithe) obtains on the seventh year, too; it is, therefore, written (26:12) "the year of the tithe" — the year when the tithe obtains, to exclude the seventh year, when the tithe does not obtain.
יָכוֹל יְהוּ שְׁנֵי מַעַשְׂרוֹת נוֹהֲגִים בָּהּ? תַּלְמוּד לוֹמַר: ״שְׁנַת הַמַּעֲשֵׂר״ – מַעֲשֵׂר אֶחָד נוֹהֵג בָּהּ, וְאֵין שְׁנֵי מַעַשְׂרוֹת נוֹהֲגִים בָּהּ.
I might think that two tithes obtain in that year, (the first-tithe and the second-tithe); it is, therefore, written (Ibid. 26:12) "the year of the tithe": one tithe (of the two obtains), and not two.
אֵין לִי אֶלָּא מַעְשַׂר עָנִי, שֶׁבּוֹ דִּבֵּר הַכָּתוּב. מִנַּיִן לְרַבּוֹת שְׁאָר מַעַשְׂרוֹת? תַּלְמוּד לוֹמַר: מַעְשַׂר תְּבוּאָתְךָ, רִבָּה.
This tells me only of the poor-tithe, of which the verse is speaking. Whence do I derive (for removal in the third year) the other tithes? From (Ibid.) "all the tithe of your produce."
תּוֹצִיא אֶת כָּל מַעְשַׂר תְּבוּאָתְךָ בַּשָּׁנָה הַהִוא, מְלַמֵּד שֶׁמּוֹצִיאִים אוֹתוֹ מִמְּקוֹם טֻמְאָה לִמְקוֹם טָהֳרָה.
"you shall remove": (even) from a place of cleanliness to a place of uncleanliness.
יָכוֹל אַף שֶׁל שְׁאָר שָׁנִים יְהוּ מוֹצִיאִים אוֹתוֹ מִמְּקוֹם טֻמְאָה לִמְקוֹם טָהֳרָה? תַּלְמוּד לוֹמַר: בַּשָּׁנָה הַהִוא, שֶׁל שָׁנָה הַהִיא אַתָּה מוֹצִיא, וְאִי אַתָּה מוֹצִיא שֶׁל שְׁאָר שָׁנִים מִמְּקוֹם טֻמְאָה לִמְקוֹם טָהֳרָה; שֶׁל שָׁנָה הַהִיא אַתָּה מְבַעֵר, וְאִי אַתָּה מְבַעֵר יָרָק שֶׁיָּצָא מֵרֹאשׁ הַשָּׁנָה וְעַד הַפֶּסַח.
I might think that this holds for the other years, too; it is, therefore, written "in that year": It applies only in that year, and not in the other years. "in that year": You remove the produce of that year, and not greens that grew from Rosh Hashanah until Pesach, (for Rosh Hashanah begins a new year, so that it is the produce of the fourth year and not of the third.)
וְהִנַּחְתָּ בִּשְׁעָרֶיךָ, אִם אֵין שָׁם עָנִי – הַנִּיחוֹ בָּאוֹצָר.
"and you shall place it in your gates": And if there is no poor man there, place it in the store-house.
אֵינִי יוֹדֵעַ מִי יִדָּחֶה מִפְּנֵי מַעְשַׂר עָנִי: אִם מַעֲשֵׂר רִאשׁוֹן אִם מַעֲשֵׂר שֵׁנִי? תַּלְמוּד לוֹמַר (דברים יד כט): ״וּבָא הַלֵּוִי כִּי אֵין לוֹ חֵלֶק וְנַחֲלָה״ – יָבֹא הַלֵּוִי וְיִטֹּל חֶלְקוֹ מִכָּל מָקוֹם, דִּבְרֵי רַבִּי יְהוּדָה.
[I might think that two tithes obtain in that year, (the first-tithe and the second-tithe); it is, therefore, written (Ibid. 26:12) "the year of the tithe": one tithe (of the two obtains), and not two.] But I would not know which tithe is replaced by the poor-tithe — first-tithe or second-tithe? It is, therefore, written (Ibid. 14:29) "And the Levite shall come, for he has no portion and inheritance with you" — The Levite comes and takes his portion (first-tithe) in any event, (and there is no second-tithe). These are the words of R. Yehudah.
רַבִּי אֱלִיעֶזֶר בֶּן יַעֲקֹב אוֹמֵר: אֵינוֹ צָרִיךְ! הֲרֵי הוּא אוֹמֵר (במדבר יח כא): ״וְלִבְנֵי לֵוִי הִנֵּה נָתַתִּי כָּל מַעֲשֵׂר בְּיִשְׂרָאֵל לְנַחֲלָה״ – מָה נַחֲלָה אֵינָהּ זָזָה, אַף מַעֲשֵׂר רִאשׁוֹן אֵין זָז.
R. Eliezer b. Yaakov says: This (verse) is not needed (to tell us this). It is written (Bamidbar 18:21) "And to the sons of Levi I have given all the tithe in Israel as an inheritance" — Just as an inheritance does not "move" (i.e., is not rescinded), so, the first-tithe.
יָכוֹל אַף לֶקֶט שִׁכְחָה וּפֵאָה יְהוּ חַיָּבִים בְּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: ״וּבָא הַלֵּוִי כִּי אֵין לוֹ חֵלֶק וְנַחֲלָה עִמָּךְ וְהַגֵּר וְהַיָּתוֹם״, דְּבָרִים שֶׁאֵין לוֹ בָּהֶם חֵלֶק וְנַחֲלָה עִמָּךְ אַתָּה נוֹתֵן לוֹ, יָצְאוּ אֵלּוּ שֶׁיֵּשׁ לוֹ בָּהֶם חֵלֶק וְנַחֲלָה עִמָּךְ.
I might think that leket, shikchah, and peah, too, (see Vayikra 19) are subject to the tithe; it is, therefore, written "And the Levite shall come, for he has no portion and inheritance with you." (For) things in which he has no portion or inheritance with you you give him (a tithe), to exclude those things (the above) in which he does have a portion and an inheritance with you, (viz. Vayikra 19:10) "To the poor and to the stranger shall you leave them."