Comentario citado sobre Levítico 27:30

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:&nbsp; es cosa consagrada á SEÑOR.

English Explanation of Mishnah Maaser Sheni

Introduction The Torah calls maaser sheni “holy” (Leviticus 27:30). Our mishnah teaches that it must be treated as holy produce and not as one would treat hullin, non-sanctified food.
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Bartenura

אינו חייב עד שיעשה אוכל – as it is written (Leviticus 27:30): “whether from the ground or fruit from the tree” until it grows and makes fruit.
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Bartenura

מפני שהוא גרנן – their uprooting is their harvesting time, for they have no other harvesting time to make them liable for tithing, for their sowing is exempt from tithing, as it is written (Leviticus 27:30- listed incorrectly in the text of the Mishnah): “[All tithes from the land,] whether seed from the ground [or fruit from the tree, are the LORD’s,” but not every seed, except for garden seeds (i.e., seeds of vegetables) which are not eaten (see Mishnah Kilayim, Chapter 2, Mishnah 2), and it is found that their work had been completed and it is prohibited to plant them until one sets aside tithes.
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English Explanation of Mishnah Maaser Sheni

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