Midras Ulangan 14:22: Midrash Tanchuma Buber, Ein Yaakov (Glick Edition), Mekhilta DeRabbi Yishmael & Sifra

(Deut. 14:22:) YOU SHALL SURELY TITHE <ALL>. Moses said: Sovereign of the World, does it follow from here that one takes out a tithe? The Holy One said to him (in Job 8:8, 10): SO PLEASE ASK A FORMER GENERATION, AND CONFIRM THE RESEARCH OF THEIR ANCESTORS…. WILL THEY NOT INSTRUCT YOU AND TELL YOU….? How so? (I Chron. 1:1:) ADAM, SETH, ENOSH. From Adam up to Noah there are ten generations,¹I.e., Adam, 2. Seth, 3. Enosh, 4. Kenan, 5. Mahalalel, 6. Jared, 7. Enoch, 8. Methuselah, 9. Lamech, and 10. Noah. See Tanh., Gen. 9:1; TDER (16), p. 80 (Friedmann). and I took the tenth.²Probably Noah (Gen. 6:9), but possibly Enoch (Gen. 5:21). See PRK 23:10. From Noah to Abraham there are ten generations,³I.e., 1. Noah, 2. Arpachshad, 3. Shelah, 4. Eber, 5. Peleg, 6. Reu, 7. Serug, 8. Nahor, 9. Terah, 10. Abraham. and I took the tenth, which was Abraham. So it is therefore written (in Job 8:10): WILL THEY NOT INSTRUCT YOU AND TELL YOU to take out one tenth? (Deut. 15:20:) YEAR BY YEAR. If you have taken out a tithe during a given year, you gain merit for another year. R. Abba bar Kahana said: The importance of tithes is <mentioned> throughout all the Torah (in the Law, in the Prophets, and in the Writings). It is written (in Deut. 6:16): DO NOT PUT THE LORD YOUR GOD TO THE TEST <AS YOU PUT HIM TO THE TEST THROUGH A TAX (MSH)>.⁴So the midrash understands this verse. Since Deut. 6:16 refers to an incident at Massah (MSH) in Exod. 17:1–7, biblical translations render the bracketed clause to mean, AS YOU PUT HIM TO THE TEST AT MASSAH. Exod. 17:1–7 also explains in vs. 7 that MASSAH means “test.” The midrash, however, either revowels MSH as MISSAH, a word which means “tribute,” “contribution,” or “quota,” in this case the tithe, or perhaps understands the name as a form of mas, which had come to mean “tax.” Also in reference to tithes it is written (in Mal. 3:10): [BRING ALL THE TITHE <INTO THE STOREHOUSE, THAT THERE MAY BE FOOD IN MY HOUSE>]. SO PLEASE TEST ME IN THIS, <SAYS THE LORD OF HOSTS>. And who tested the tithes? The generation of Hezekiah, as stated (in II Chron. 31:9–10): THEN HEZEKIAH {THE KING} QUESTIONED <THE PRIESTS AND THE LEVITES> ABOUT THE HEAPS (of produce). SO THE CHIEF PRIEST AZARIAH OF THE HOUSE OF ZADOK SPOKE [UNTO HIM] <AND SAID: EVER SINCE PEOPLE BEGAN TO BRING THE TERUMAH (i.e., the priestly tithe on produce) TO THE HOUSE OF THE LORD,> WE HAVE EATEN {AND HAVE DRUNK} [AND HAVE BEEN SATISFIED], WHILE LEAVING OVER <FOOD IN GREAT AMOUNTS>. Why? (Ibid., cont.:) BECAUSE THE LORD HAS BLESSED HIS PEOPLE. The Holy One said: In this world I have blessed one generation, but hereafter in the world to come, I am blessing <all the generations of> Israel, as stated (in Jer. 31:22 [23]): AGAIN THEY SHALL SAY THIS THING {ON THE MOUNTAIN OF THE LORD, IN JERUSALEM, AND IN ALL THE CITIES OF JUDAH} [IN THE LAND OF JUDAH AND ITS CITIES, WHEN I RESTORE THEM AS BEFORE]: MAY THE LORD BLESS YOU, O HABITATION OF {RIGHTEOUS HOLINESS} [RIGHTEOUSNESS], O HOLY MOUNTAIN.

(Fol. 9) R. Jochanan said: "Rain is not withheld except for such men as promise publicly to give charity and then do not fulfill their promise; as it is said (Prov. 25, 14) Like clouds and wind without rain, so is he that boasteth himself of a false gift." R. Jochanan said again: "What is the significance of the passage (Deut. 14, 22) Thou shalt truly tithe. [It signifies that thou shalt] give tithes in order that thou mayest become rich." R. Jochanan met a child of Resh Lakish. "Tell me thy verse [which thou didst study today]," said he to the child. "Asser T'Asser" (thou shalt truly tithe) was the child's reply. "But what does Asser T'asser mean? the child then asked R. Jochanan. "It means," said R. Jochanan, "give tithes in order that thou mayest become rich." The child then asked: "Whence dost thou know this?" And he replied: "Go and try it, [and see if it is not so]." "But is it then allowed to try God," rejoined the child? "Behold it is written (Deut. 6, 16) Ye shall not tempt the Lord thy God." Whereupon R. Jochanan said: "Thus said R. Hosea: 'In all other things [it is not allowed to tempt God] except in tithes; for it is said (Mal. 3, 10) Bring ye all the tithes into the storehouse, that there may be provision in my house, and prove me but herewith, saith the Lord of Hosts, if I will not open for you the windows of heaven, and pour out for you a blessing, until it be more than enough.'" "Had I come to that verse, [in my studies,"] remarked the child, "I would not have needed thee, nor R. Hosea, thy Rabbi."

"and what they leave shall be eaten by the animals of the field": What is the intent of this? From (Devarim 14:22) "Tithe shall you tithe," I would understand even the fruits of shevi'ith, (but) (Leviticus 25:6) "for you and your man-servant and your maid-servant … (7) and for your beast" likens man to beast. Just as a beast eats what is fit for it, untithed, on shevi'ith, so, a man.