Midrash su Deuteronomio 14:23

(Bamidbar 5:9) "And all terumah of all the holy things of the children of Israel which they present to the Cohein, to him shall it be." R. Yishmael says: Scripture comes to teach you that if one dedicates (to the Temple) his grain pile before he levels it off and then he redeems it, he must take terumah (from it). I might think (he must do so) even if he redeemed it after he leveled the pile; it is, therefore, written (of terumah, Devarim 18:4) "the first of your corn (pile)." R. Akiva says: "and all terumah": Scripture comes to teach you that if he wishes to make his entire granary terumah, he may do so, so long as he leaves some over. "and all terumah of all the holy things": Scripture hereby teaches us that the laws of terumah apply to all varieties (of produce, and not just to those specifically indicated). Issi b. Yehudah says: If the ma'aser — the less stringent — obtains with all produce, how much more so, terumah — the more stringent. Variantly: If ma'aser, which does not obtain in the third and sixth year (of shemitah), obtains with all produce, how much more so, terumah, which obtains in all years! Issi b. Menachem says: if ma'aser, which is brought only as an adjunct to learning and fear (viz. Devarim 14:23), obtains with all produce, how much more so, the more stringent, terumah! (Ibid. 5:9) "which they offer to the Cohein, to him shall it be": R. Yishmael says: Now is terumah offered to the Cohein? (Does he not rather come to receive it?) What, then, is the intent of "which they offer to the Cohein"? Because it is written (Shemot 23:19) "The first of the first-fruits (bikkurim) of your land shall you bring to the house of the L-rd your G-d," but we are not told what is to be done with them; it is, therefore, written "which they offer to the Cohein, to him shall it be." Scripture hereby teaches us that bikkurim, (which are presented as offerings), are to be given to the Cohanim.

(Deut. 14:22:) YEAR BY YEAR. One does not set aside a tithe from one year for <the crops of> another.⁶⁰According to this the restriction applies only to the second tithe, which was set aside in the first, second, fourth, and fifth years of each septennial cycle. So Sifra to Lev. 27:30–34, 277: Behuqqotay, pereq 12 (115b). See Sifre, Deut. 14:22 (105 Ter. 1:5; TBekh. 7:1; RH 8a, 12b (bar.). <These are> the words of R. Aqiva. (Deut. 14:23:) THEN IN THE PRESENCE OF THE LORD YOUR GOD, IN THE PLACE WHERE HE SHALL CHOOSE TO HAVE HIS NAME DWELL, YOU SHALL CONSUME THE TITHES OF YOUR GRAIN, YOUR NEW WINE<….> If you are virtuous <in tithing, it is> your grain. If not, <it is> my grain, according to what is stated (in Hos. 2:11 [9]): THEREFORE I WILL TAKE BACK MY GRAIN IN ITS TIME. If you are virtuous <in tithing, it is> your new wine. If not, <it is> my new wine, [according to what is stated (ibid., cont.): AND MY NEW WINE IN ITS SEASON. Resh Laqesh said: [The Holy One said:] I have told you to take your tithes from the choicest part. How is this possible? When a child of Levi comes to you, if you give him some of the choicest part, I will also give to you some of the choicest part. Thus it is stated (in Deut. 28:12): THE LORD WILL OPEN FOR YOU HIS FINEST STOREHOUSE. If you have given him some sword grass and some pulse, I have a right to give you something similar. Thus it is stated (in Deut. 28:24): THE LORD WILL MAKE THE RAINFALL OF YOUR LAND POWDER AND DUST….

(Deut. 14:22:) “You shall surely tithe.” Tithe ('sr) so that you may become rich ('shr),³⁵In Hebrew letters the roots translated “tithe” and “become rich” are identical. before you are in want (hsr).³⁶PRK 10:10. [Here is] a hint (remez) for those who sail the seas to take out one tenth for those who labor in Torah.³⁷This interpretation understands the ALL in the commandment as expressing the universality of the YOU rather than modifying the predicate of the sentence. See the commentary of Enoch Zundel, ‘Ets Yosef on Tanh., Deut. 4:18, who cites the Tosafot to Ta’an 9a (top); cf. Sifre, Deut. 14:22 (105). (Ibid., cont.:) “The produce of your seed.” If you are merit it, it shall go out to sow the field. But if not, the one who goes out to the field shall in the end engage in combat with you. This refers to Esau, of whom it is said (in Gen. 27:5), “and Esau had gone out into the field to hunt game.” Another interpretation (of Deut. 14:22), “the produce of your seed.” If you merit it, your end shall be that, when you go out to your field and see what is in need of rain, you shall pray and be answered.³⁸On granting of rain for tithes, see Mal. 3:10; PRK 1:4. But if not, it ends up that the enemies of Israel come out to bury their children in the field.³⁹A euphemism warning that neglected tithes will lead to Israel’s enemies burying Israel’s children. (Deut. 14:22:) “Year by year.” One does not set aside a tithe from one year for [the crops of] another.⁴⁰According to this the restriction applies only to the second tithe, which was set aside in the first, second, fourth, and fifth years of each septennial cycle. So Sifra to Lev. 27:30–34, 277: Behuqqotay, pereq 12 (115b). See Sifre, Deut. 14:22 (105 Ter. 1:5; TBekh. 7:1; RH 8a, 12b (bar.). [These are] the words of R. Aqiva. (Deut. 14:23:) “Then in the presence of the Lord your God, in the place where he shall choose to have His name dwell, you shall consume the tithes of your grain, [your new wine].” If you tithe, [it is] your grain. But if not, [it is] My grain, according to what is stated (in Hos. 2:11), “Therefore I will take back My grain in its time.” If you merit it [it is] your new wine. But if not, [it is] My new wine, [according to what is stated (ibid., cont.),] “and My new wine in its season.” Resh Laqesh said, “The Holy One, blessed be He, said, ‘I have told you to take your tithes from the choicest part. How so? When a Levite comes to you, if you give him a tithe from the choicest part, I will [also] give to you from the choicest part.’” Thus it is stated (in Deut. 28:12), “The Lord will open for you His finest storehouse.” But if you have given him some sword grass and some pulse, I have a right to give you something similar. Thus it is stated (in Deut. 28:24), “The Lord will make the rainfall of your land powder and dust.” (Deut. 14:29:) “Then the Levite, because he has no share or inheritance with you shall come….” R. Judah b. R. Simon said, “The Holy One, blessed be He, said, ‘If you have four children in the house, you have (according to Deut. 16:14:) “And you shall rejoice during your festival, you, and your son, and your daughter, your bond servant, and your bondmaid.” And as for Me, I have four children in the house: (ibid., cont.:) “the Levite and the sojourner, the orphan and the widow.” [These are] mine. So they all are in a single verse. If you give joy to Mine during the festival days that I have given you, I will give joy to yours in the Temple (literally, in the house of choice). It is so stated (in Is. 56:7), “I will bring them unto My holy hill and give them joy in My house of prayer.”’ Amen, so may it be His will!”