Kommentar zu Wajikra 19:24

יהיה כל פריו קדש [BUT IN THE FOURTH YEAR] THE FRUIT THEREOF SHALL BE HOLY, in the same way as the "second tithe" with reference to which, too, it is stated (Leviticus 27:30) "And all the tithe of the land… [belongeth to the Lord]; it is holy (קדש) unto the Lord". Now what is the law regarding the “second tithe"? It must not be eaten outside the walls of Jerusalem except after redemption! The same is the case with this (the fruit in the fourth year). And this very thing הלולים לה׳, is A PRAISE OF THE LORD, for he takes it there (to Jerusalem) to praise and to laud God in Heaven, as he does with the second tithe (cf. Berakhot 35a).

קדש הלולים. Possessing a degree of sanctity similar to that of the second tithe which may only be consumed in Jerusalem. The objective of the legislation is to praise the Creator thanks to whose generosity the farmer enjoys the abundance of these fruit of the soil tilled by him. We are to learn to revere G’d by means of such commandments (Deut. 14,23).

That he carries it there. I think this is connected with his explanation above. You might have asked, why does Rashi explain that we learn a gezeirah shavah “sacred,” “sacred” from [second] tithe to teach that it is permitted when redeemed? Perhaps we should learn a gezeirah shavah “sacred,” “sacred” from the Sabbatical Year teaching that it cannot be redeemed as it says later (25:12), “For it is a jubilee, it shall be sacred to you.” Rashi answers that if we would learn “sacred,” “sacred” from the Sabbatical Year, we would be unable to resolve what is written afterwards, “Holy [upon which to say] praise[s to] Adonoy,” since it would be forbidden to redeem it and eat it. If [the gezeirah shavah] applied to [second] tithes it would be all right for the verse to write “Holy [upon which to say] praise[s to] Adonoy,” and that “this matter is ’praise to Adonoy.’” However, the Gemara (Berachos 35a) explains this differently.

Holy, praises to Adonoy. Although the laws of the fourth year’s fruits are like maaser sheni (the second tithes that are taken to be eaten in Jerusalem), as is known, nevertheless, the Torah explains that the purpose of this mitzvah is not like maaser sheni. Concerning maaser sheni it says, “in order that you will learn to fear Hashem, etc.” The Sages explained (Sifrei, Parshas Re’eh) that maaser sheni was only given for the sake of Torah study and the fear of Hashem. This is not so regarding the mitzvah of the fruits of the fourth year. Its purpose is so that they will say praises to Hashem, which means that they should bless Hashem before His Presence in Jerusalem, the source of blessing. This will be a benefit for them to increase their future produce, and we learn from this that blessings add Divine influence to the field’s crops. The Sages learned from this verse that one should never have any pleasure from the world without making a blessing beforehand, and this is so there will be Divine influence in the crops.