Tafsiran Ulangan 14:28: Rashi, Chizkuni, Ibn Ezra & Rashbam

מקצה שלש שנים AT THE END OF THREE YEARS [THOU SHALT BRING FORTH ALL THE TITHE OF THY INCREASE THE SAME YEAR] — Scripture hereby intends to teach you that if one has delayed to give his tithes of the first and the second year of the Sabbatical period, he has to remove them from his house in the third year.

תוציא את כל מעשר, “you shall bring forth all the tithes;” there are three years in the seven year sh’mittah cycle that the tithe instead of being deposited in your towns (your homes) awaiting Levites to ask for it must be brought out and not kept anymore. How does all this work? In the first year of the cycle the first tithe goes to a Levite, whereas the second tithe is taken to Jerusalem by the owner to be eaten there with his family. The same is true of the second year of the cycle. In the third year of the cycle the first tithe goes to the Levite, whereas the second “tithe” is to be distributed locally or as near as possible to the poor. The verse that is relevant to this is chapter Deut. 26,12. The Torah calls that year: “the year of the tithe,” as only the first tithe is given to the Levite in that year. The gifts given to the poor amounting to the same amount as the second tithe, is not called tithe, as it is designated for the poor at the full discretion of the grower of that produce. The second three years of the cycle are a repeat of the first three years.

The passage at the boundary of three years discusses the Pauper’s Tithe. During this year, one should not set apart the Second Tithe [Rosh HaShana 12b]. Some say, though, that one should set apart all three tithes. The Dissenters assert that the passage “you must set aside…” [: 22] denotes the first tithe