Sifrei Mitzvot untuk Imamat 19:24

And the perfumed sacred "hilulim" [neta revai].

The commandment of the fourth-year plant: That the fourth-year plant be completely holy — the explanation [of which] is that all fruits that come out of the tree in the fourth year from its planting are holy; meaning to say, that they are eaten by the owners in Jerusalem, like the second tithe, and that is their holiness — as it is stated (Leviticus 19:23-24), “and you shall plant any food tree[...] And in the fourth year all of its fruit shall be holy, for praising to the Lord.” And the explanation comes about it that it is for the owners — and the explanation of praising is that the owners should eat it in Jerusalem, and that is rejoicing. And the Sages called it the fourth-year plant, in every place. And in Sifrei Bamidbar 6:1, it expounds that the fourth-year plant is for the owners, from that which is written (Numbers 5:10), “And a man’s consecrated things shall be his.” As they said there, “‘A man’s consecrated things, etc.’ — it pulled back all of the consecrated things and gave them to the priests; and there is nothing remaining for them except for the thanksgiving-offering, the peace-offering, the Pesach-offering, the animal tithe, the second tithe and the fourth-year plant, which are for the owners.

It is from the roots of the commandment that God wanted man to be inspired to praise God, blessed be He, with the beginning of the best fruits of his trees; so that the pleasantness of God, may He be blessed, and His blessing rest upon him, and [that] his fruits be blessed. Because the Good God wants the good of His creatures; therefore He commanded us to bring them up and to eat them in the place He chose long ago for His service, blessed be He — for there has He commanded blessing. And the best of the fruits of the tree come out in the fourth year. And there is another benefit to man that he is commanded to eat some of his fruits — such as this and the second tithe and also the animal tithe — in that place; because through this, his dwelling or the dwelling of some of his sons will be fixed in that place, to study Torah there. [This is] since the teachers of Torah and the center of wisdom is there, and as we will write on the commandment of the second tithe (Sefer HaChinukh 473), with God’s help.