כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂר אֶת־כָּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר וְנָתַתָּ֣ה לַלֵּוִ֗י לַגֵּר֙ לַיָּת֣וֹם וְלָֽאַלְמָנָ֔ה וְאָכְל֥וּ בִשְׁעָרֶ֖יךָ וְשָׂבֵֽעוּ׃
Apabila engkau telah selesai memisahkan seluruh persepuluhan dari hasil panenmu pada tahun ketiga, yaitu tahun persepuluhan, dan engkau telah memberikannya kepada orang Lewi, orang asing, anak yatim, dan janda, supaya mereka dapat makan di dalam kotamu sampai kenyang,
Noam Elimelekh
When you finish setting the tenth part etc (Deuteronomy 17:12) - we see to explain this according to what is read in the Gemara: “one should always separate in thirds one’s years a third for text (Mikra) etc” (Kiddushin 30a, Avodah Zarah 19b) the explanation is like this: Mikra is an expression for happenstance, that is, in the beginning of a person’s service to the Creator, Praised Be, is only happenstance, that sometimes one controls one’s impulse and sometimes the impulse control one, and the service is not a constant thing (discipline). And a person needs to conquer the level of purifying their thoughts until they are completely pure, since the central piece are the thoughts, and this is what the Sages of Blessed Memory explain: “your rounded thighs [are like jewels] (Song of Songs 7:2) - why are the words of Torah compared to thighs? Just as thighs are hidden, so too words of Torah are hidden” (Yalkut Shimoni on Nach 992:29) the explanation is that just as the hidden thigh is a hint to the sin of nocturnal emission, that comes to a man due to extraneous thoughts, G!d forbid, and the thoughts are hidden, to [correct] this one needs a constant/disciplined teshuvah to fix through words of Torah in hiding, that is, one needs to occupy oneself with Torah with a pure heart and for Torah’s sake alone, and it is impossible to cleanse one’s thoughts in one moment, one needs to attain that level every time until from heaven they will help the person. And that is why the beginning of the service to the Holy One of Blessing is in text, from the expression happenstance, as we explained above.