פירוש על ויקרא 27:30

‎ ‎וכל מעשר הארץ AND ANY TITHE OF THE LAND… [BELONGETH TO THE LORD] — Scripture is speaking here of the “second tithe”.

מעשר הארץ, a reference to the second tithe,מעשר שני.

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.”

מזרע הארץ, “from the seed of the land;” this formulation includes garlic, mandrill, and berries. Rabbi Yehudah hachassid was able to answer a query raised by many people concerning a statement in the Mishnah challah, chapter 2 mishnah 5, according to which if one separates flour (before it has become dough) as his priest’s share of the dough it is not the priest’s or priests’ share of the dough, i.e. challah, and it would be as robbery in the hand of the priest; the reason cited there is that the Torah had written (Numbers 15,20) ראשית עריסותיכם, “of the first of your dough you shall set apart a cake for a gift;” (not the first part of your flour) the question raised on the basis of this verse is: “why do we not interpret the line in Deuteronomy 18,4: ראשית דגנך....תתן לו, “the first fruits of your corn....you shall give to him (the priest) in a similar manner?” [The basic problem is how soon after the grain has been cut, can one declare part of it as intended for a specific priest. According to some opinions, this would be effective only after all stages of harvesting and storing have been completed. Ed.] The disagreement between the scholars centers around the meaning of the word מעשר מזרע הארץ, “a tithe from anything that has been planted in the earth,” and the more restrictive expression דגנך, “your corn,” i.e. something fully developed and harvested.

מזרע הארץ, “whether of the seed of the earth;” this wording is intended to include garlic, green mustard, and cress. (Sifra)

מזרע הארץ OF THE SEED OF THE EARTH — i. e. of grain,

Grain. Since the verse is speaking of the second tithe, and pertaining to the second tithe it is written “grain,wine” so surely here “of the seed of the land “ [refers to] grain, wine and oil which are “of the seed of the land.”

מזרע הארץ, “seed that is normally planted in the earth.”

מפרי העץ OF THE FRUIT OF THE TREE — i. e. wine and oil,

And eat in Jerusalem. Not that it actually belongs to Hashem and would therefore be forbidden to benefit from.

לה' הוא BELONGETH TO THE LORD — the Lord has acquired it (it is His possession) and it is from His table that He bids you to carry up (להעלות = לעלות) and to eat in Jerusalem (Kiddushin 53b), as it is said, (Deuteronomy 14:23) “And thou shalt eat before the Lord, thy God,… the tithe of thy corn, of thy wine, etc.”.