Halakhah su Deuteronomio 14:24

That is that He commanded us to extract the second tithe. And that is His saying, "You shall surely set aside [a tithe of all the yield of your sowing that is brought from the field every year" (Deuteronomy 14:22). And the language of the Sifrei (Sifrei Devarim 105:1-2) is, "'You shall surely set aside' - teaches that the tithe is not to be taken from one year for another. This tells me only of the second tithe, of which Scripture speaks [here]. From where [do we know] to include other tithes? [Hence] we learn to say, 'You shall surely set aside.'" And the language of the Torah is that this tithe be brought up to Jerusalem and that its owners eat it there; and this was already [discussed] earlier (Sefer HaMitzvot, Positive Commandments 119). And Scripture already specified about this commandment, that if it is impossible for him to bring it - due to the far distance - he redeems it, brings up its money to the Chosen [Temple] and spends it there exclusively for food. And that is His saying, "should the place be too far from you, etc." (Deuteronomy 14:24). And the language of the Torah also already appeared about the law of this commandment - that if he redeemed it for himself, he adds a fifth. And that is His saying, "And if a man will at all redeem of his tithes, [he shall add to it the fifth part of it]" (Leviticus 27:31). And the regulations of this commandment have all already been explained in Tractate Masser Sheni. And it too is only an obligation with the produce of the Land of Israel by Torah law. And this tithe is only eaten in the presence of the Temple; and the language of the Sifrei (Sifrei Devarim 106:4) compares the eating of the firstborn animals to the second tithe, "Just as firstborn animals are eaten only in the presence of the Temple, so too is [the second] tithe eaten only in the presence of the Temple." (See Parashat Reeh; Mishneh Torah, Second Tithes and Fourth Year's Fruit 1.)