וְכָל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֙רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַיהוָ֖ה ה֑וּא קֹ֖דֶשׁ לַֽיהוָֽה׃
<span class="x" onmousemove="Show('perush','Este es el <b>127mo Precepto Positivo</b> enumerado por el Rambam en el Prefacio a Mishné Torá, su “Compendio de la Ley Hebrea” para todo el Pueblo de Israel.',event);" onmouseout="Close();">Y todas las décimas de la tierra</span>, así de la simiente de la tierra como del fruto de los árboles, de SEÑOR son: es cosa consagrada á SEÑOR.
Rashi on Leviticus
וכל מעשר הארץ AND ANY TITHE OF THE LAND… [BELONGETH TO THE LORD] — Scripture is speaking here of the “second tithe”.
Rashbam on Leviticus
מעשר הארץ, a reference to the second tithe,מעשר שני.
Siftei Chakhamim
Second tithe. Because here it is written is written “sacred to Hashem,” and regarding second tithe it is written (Devarim 26:13) “I have divested my estate of sacred material.” Thus we derive one from the other [through the common words] “sacred,” “sacred.” This excludes first tithe which is completely non-sacred as it is written (Bamidbar 18:27), “Your terumah-gift will be considered the same as grain from the granary.”