"and they shall eat it in your gates and be sated": Give them as much as they need to satiate them — whence it was ruled: The poor man is given no less in the (allocation of the poor-tithe in the) threshing floor than half a kav of wheat or a kav of barley. These are the words of R. Yehudah. R. Meir says: a kav.
"in your gates": We are hereby apprised that it is not to be taken outside of Eretz Yisrael. They said: There was a family of the house of Navtalah in Jerusalem, who were given six hundred talents of gold by the sages, and who would not take them outside of Jerusalem.
4
(דברים כו יג) וְאָמַרְתָּ, בְּכָל לָשׁוֹן.
(Ibid. 13) "And you shall say": in any language.
5
לִפְנֵי ה׳ אֱלֹהֶיךָ, זֶה וִדּוּי מַעֲשֵׂר.
"before the L-rd your G-d": This is the ma'aser (tithe) confession.
"to the stranger, to the orphan, and to the widow": This is second-tithe, leket, shikchah, and peah, even though their omission in the confession does not invalidate it.
"I did not depart from Your mitzvoth": I did not tithe from one species for another, nor from the detached (from the ground) to the unattached, nor from the unattached for the attached, nor from the new for the old, nor from the old for the new.
"and I did not give of it for the dead": I did not take of it for the making of casket and shrouds for the dead. These are the words of R. Eliezer. R. Akiva said: It is forbidden to a living person, how much more so for a dead one! What, then, is the intent of "for the dead"? That I did not exchange it even for something clean (to be used for the dead).
"I have hearkened to the voice of the L-rd my G-d": I have brought it to the Temple. "I have done according to all that You commanded me": I rejoiced and I rejoiced others therewith. (Ibid. 15) "Look down from Your holy abode":
"Look down from Your holy abode, from the heavens and bless your people, Israel" (with sons and with daughters. "and the land which You have given us" (with dew and rain and offspring of beasts". "just as You swore unto our fathers a land flowing with milk and honey": so that it impart a flavor to the fruits. From here it was ruled: Israelites and mamzerim confess (over the tithes) and not freed slaves, for they have no portion in the land. R. Meir says: Neither do Cohanim and Levites confess, for they took no portion in the land. R. Yossi says: They have cities with open spaces.
וְנָתַתָּ לַלֵּוִי לַגֵּר לַיָּתוֹם וְלָאַלְמָנָה, תֵּן לְכָל אֶחָד וְאֶחָד לְפִי חֶלְקוֹ.
(Devarim 26:12) "then you shall give to the Levite, the stranger, the orphan, and the widow": Give each one his (specific) share.
וְאָכְלוּ בִשְׁעָרֶיךָ וְשָׂבֵעוּ, תֵּן לָהֶם כְּדֵי שָׂבְעָם. מִכָּן אָמְרוּ: אֵין פּוֹחֲתִים לֶעָנִי בַּגֹּרֶן מֵחֲצִי קַב חִטִּים אוֹ קַב שְׂעוֹרִים, דִּבְרֵי רַבִּי יְהוּדָה; רַבִּי אוֹמֵר: חֲצִי קַב.
"and they shall eat it in your gates and be sated": Give them as much as they need to satiate them — whence it was ruled: The poor man is given no less in the (allocation of the poor-tithe in the) threshing floor than half a kav of wheat or a kav of barley. These are the words of R. Yehudah. R. Meir says: a kav.
אָמְרוּ: מִשְׁפַּחַת בֵּית נִבְלָטָה הָיְתָה בִּירוּשָׁלִַם, וְנָתְנוּ לָהֶם חֲכָמִים שֵׁשׁ מֵאוֹת כִּכְּרֵי כֶסֶף, וְלֹא רָצוּ לְהוֹצִיאָם מִירוּשָׁלַיִם.
"in your gates": We are hereby apprised that it is not to be taken outside of Eretz Yisrael. They said: There was a family of the house of Navtalah in Jerusalem, who were given six hundred talents of gold by the sages, and who would not take them outside of Jerusalem.
(דברים כו יג) וְאָמַרְתָּ, בְּכָל לָשׁוֹן.
(Ibid. 13) "And you shall say": in any language.
לִפְנֵי ה׳ אֱלֹהֶיךָ, זֶה וִדּוּי מַעֲשֵׂר.
"before the L-rd your G-d": This is the ma'aser (tithe) confession.
בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת, זֶה מַעֲשֵׂר שֵׁנִי וְנֶטַע רְבָעִי.
"I have removed the holy thing": This is second-tithe (viz. Vayikra 27:30) and neta revai (fruit of the fourth year [viz. Vayikra 19:24]).
וְגַם נְתַתִּיו לַלֵּוִי, זֶה מַעֲשֵׂר לֵוִי. וְגַם נְתַתִּיו, זוֹ תְּרוּמָה וּתְרוּמַת מַעֲשֵׂר.
"I have given it to the Levite": This is first-tithe. "And I have also given it": This is terumah and terumath ma'aser.
לַגֵּר לַיָּתוֹם וְלָאַלְמָנָה, זֶה מַעְשַׂר עָנִי לֶקֶט שִׁכְחָה וּפֵאָה, אַף עַל פִּי שֶׁאֵין מְעַכְּבִים אֶת הַוִּידּוּי.
"to the stranger, to the orphan, and to the widow": This is second-tithe, leket, shikchah, and peah, even though their omission in the confession does not invalidate it.
מִן הַבַּיִת, זוֹ חַלָּה.
"from the house": This is challah.
דָּבָר אַחֵר מִן הַבַּיִת, כֵּיוָן שֶׁהִפְרַשְׁתּוֹ מִן הַבַּיִת אֵין אַתְּ נִזְקָק לוֹ לְכָל דָּבָר.
(Bamidbar 15:20) Variantly: "from the house": Once it has been removed from the house, nothing further is required.
כְּכָל מִצְוָתְךָ, שֶׁאִם הִקְדִּים מַעֲשֵׂר שֵׁנִי לָרִאשׁוֹן אֵין בְּכָךְ כְּלוּם.
"according to all of your mitzvah": So that if he gave the second-tithe before the first, he cannot make the confession.
אֲשֶׁר צִוִּיתָנִי, לֹא נְתַתִּיו לְמִי שֶׁאֵינוֹ רָאוּי לוֹ.
"as You commanded me": I have not given it to one unfit for it.
לֹא עָבַרְתִּי מִמִּצְוֹתֶיךָ, לֹא הִפְרַשְׁתִּי מִמִּין עַל שֶׁאֵינוֹ מִינוֹ, לֹא מִן הַתָּלוּשׁ עַל הַמְחֻבָּר וְלֹא מִן הַמְחֻבָּר עַל הַתָּלוּשׁ, וְלֹא מִן הֶחָדָשׁ עַל הַיָּשָׁן וְלֹא מִן הַיָּשָׁן עַל הֶחָדָשׁ.
"I did not depart from Your mitzvoth": I did not tithe from one species for another, nor from the detached (from the ground) to the unattached, nor from the unattached for the attached, nor from the new for the old, nor from the old for the new.
וְלֹא שָׁכָחְתִּי, לֹא שָׁכַחְתִּי מִלְּבָרֵךְ וּמִלְּהַזְכִּיר שִׁמְךָ עָלָיו.
"I did not forget": to bless You and to mention Your name upon it.
(דברים כו יד) לֹא אָכַלְתִּי בְאֹנִי מִמֶּנּוּ, הָא אִם אֲכָלוֹ בַּאֲנִינָה אֵינוֹ יָכוֹל לְהִתְוַדּוֹת.
(Devarim, Ibid. 14) "I did not eat in my mourning of it": If he had eaten it in mourning, he could not make the confession.
וְלֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא, לֹא שֶׁאֲנִי טָמֵא וְהוּא טָהוֹר וְלֹא שֶׁאֲנִי טָהוֹר וְהוּא טָמֵא.
"and I did not consume of it in uncleanliness (tumah)": whether it (the tithe) were unclean and I, clean; or it, clean and I, unclean.
וְלֹא נָתַתִּי מִמֶּנּוּ לְמֵת, לֹא לָקַחְתִּי מִמֶּנּוּ אָרוֹן וְתַכְרִיכִים לְמֵת, דִּבְרֵי רַבִּי אֱלִיעֶזֶר. אָמַר לוֹ רַבִּי עֲקִיבָא: אִם לְמֵת, אַף לְחַי אָסוּר. מַה תַּלְמוּד לוֹמַר לְמֵת? שֶׁלֹּא הֶחֱלַפְתִּיו אֲפִלּוּ בְּדָבָר טָהוֹר.
"and I did not give of it for the dead": I did not take of it for the making of casket and shrouds for the dead. These are the words of R. Eliezer. R. Akiva said: It is forbidden to a living person, how much more so for a dead one! What, then, is the intent of "for the dead"? That I did not exchange it even for something clean (to be used for the dead).
שָׁמַעְתִּי בְּקוֹל ה׳ אֱלֹהָי, וַהֲבֵאתִיו לְבֵית הַבְּחִירָה.
"I have hearkened to the voice of the L-rd my G-d": I have brought it to the Temple. "I have done according to all that You commanded me": I rejoiced and I rejoiced others therewith. (Ibid. 15) "Look down from Your holy abode":
עָשִׂיתִי כְּכֹל אֲשֶׁר צִוִּיתָנִי, שָׂמַחְתִּי וְשִׂמַּחְתִּי בוֹ.
We have done (with respect to the tithes) what you decreed upon us — You do what you have promised us.
(דברים כו טו) הַשְׁקִיפָה מִמְּעוֹן קָדְשְׁךָ, עָשִׂינוּ מַה שֶּׁגָּזַרְתָּ עָלֵינוּ, עֲשֵׂה עִמָּנוּ מַה שֶּׁהִבְטַחְתָּנוּ: הַשְׁקִיפָה מִמְּעוֹן קָדְשְׁךָ מִן הַשָּׁמַיִם וּבָרֵךְ אֶת עַמְּךָ וְכוּ׳.
"Look down from Your holy abode, from the heavens and bless your people, Israel" (with sons and with daughters. "and the land which You have given us" (with dew and rain and offspring of beasts". "just as You swore unto our fathers a land flowing with milk and honey": so that it impart a flavor to the fruits. From here it was ruled: Israelites and mamzerim confess (over the tithes) and not freed slaves, for they have no portion in the land. R. Meir says: Neither do Cohanim and Levites confess, for they took no portion in the land. R. Yossi says: They have cities with open spaces.