Halakhah su Deuteronomio 14:28
מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃
Alla fine di ogni tre anni, anche nello stesso anno, farai emergere tutta la decima del tuo aumento e la sistemerai entro le tue porte.
Sefer HaChinukh
To separate the poor tithe: To remove the poor tithe in the third and sixth year of the sabbatical cycle. And about this is it stated (Deuteronomy 14:28), "At the end of three years, you shall remove all of the tithe of your produce, etc. and you shall leave it in your gates." And in that year, they would separate the poor tithe instead of the second tithe of other years, and not separate the second tithe at all.
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