וְכָל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֙רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַיהוָ֖ה ה֑וּא קֹ֖דֶשׁ לַֽיהוָֽה׃
Toute dîme de la terre, prélevée sur la semence du sol ou sur le fruit des arbres, appartient à l’Éternel: elle lui est consacrée.
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.”