Midrash su Levitico 27:30

8) (Vayikra 12:4) "All that is holy she shall not touch": I might think even (second-) tithe, (which is called "holy" [viz. Vayikra 27:30]); it is, therefore, written (Vayikra 12:4)" and into the sanctuary she shall not come." Just as (entering the sanctuary in a state of tumah) is liable to "taking of the soul" (kareth), so (eating) "holy" (terumah, in a state of tumah) is liable to "taking of the soul" (death at the hands of Heaven, viz. Vayikra 22:9), to exclude the tithe. — But perhaps: Just as one who enters the sanctuary in a state of tumah is liable to kareth, so one who eats "holy" in a state of tumah is liable to kareth, to exclude terumah, (which is liable to death at the hands of Heaven.) It is, therefore, written "All that is holy," to include terumah. — But perhaps: Just as (eating) "holy" involves touching, so (entering) the sanctuary must involve touching (it). Whence is it derived (that he is liable for entering it even) if he does not touch it, (as when he enters in a box)? From "and into the sanctuary she shall not come" (— in any event). "until the fulfillment of the days of her purification": to include a woman who bears a female (in the prohibitions against entering the sanctuary and eating consecrated food).

8) "holy": It is written here "holy," and elsewhere, (in respect to ma'aser [viz. Vayikra 27:30]), "holy." Just as "holy" there requires a one-fifth surcharge (for redemption), and removal (from the house in the fourth and seventh years of the shemitah periods), so, "holy" here requires a one-fifth surcharge and removal.

9) (Vayikra 27:30) ("And all the ma'aser [tithes] of the earth, of the seed of the earth, or the fruit of the tree, it is the L–rd's; it is holy to the L–rd.") "the seed of the earth": to include (the seed of) garlic, onycha, and berries. I might think to include the seed of turnips, radishes, and other garden seeds which are not eaten; it is, therefore, written "of the seed of the earth," and not all of the seed of the earth. "of the fruit of the tree": to include all the fruit of the tree. I might (also) think to include the carobs of Shikmah and Tzalmonah and those of Giridah, (which are of inferior quality); it is, therefore, written "of the fruit of the tree," and not all the fruit of the tree. Whence do we derive the inclusion of vegetables for ma'aser? From "And all the ma'aser." I might think that Scripture is speaking of two tithes (ma'aser rishon and ma'aser sheni); it is, therefore, written "it (is the L–rd's"). What is mentioned there (in the section of ma'aser (Devarim 14:22-23), (namely, ma'aser sheni), is the same as "it" mentioned here. What is missing here is mentioned there.

(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….

Whence do we derive the same for greens? From (Vayikra 27:30) "and all the tithe of the land." (Ibid.) "of the seed of the land": to include garlic, cress, and berries.

Greater is the covenant forged with Aaron than that forged with David. Aaron merited (priesthood) for his sons — whether righteous or wicked, and David merited (kingdom only) for the righteous, but not for the wicked, viz. (Psalms 132:12) "If your children will keep My covenant … (they will sit on the throne for you.") (Bamidbar 18:19) "It is a covenant of salt … (21) and to the sons of Levi." Scripture hereby apprises us that just as the covenant is forged with the priesthood, so, is it forged with the Levites. And just as the mitzvah of the priesthood was stated at Mount Sinai, so, that of the Levites. And just as the mitzvah of the priesthood was stated with joy, so, that of the Levites, as it is written "and to the sons of Levi, behold, I have given, etc." "Behold" connotes joy, as in (Shemot 5:14) "And, behold, he goes out to meet you, and when he sees you, he will rejoice in his heart." (Bamidbar, Ibid.) "in exchange for their service": All the mitzvoth of the priesthood (i.e., the twenty-four priestly gifts) were acquired by the L-rd and given to the Cohanim; and these (the mitzvoth of the Levites), "in exchange for their services of the tent of meeting." These are the words of R. Yoshiyah. R. Yonathan says: This, too, was acquired by the land and given to the Levites, as it is written (Vayikra 27:30) "And all the tithe of the land … is the L-rd's; it is holy to the L-rd." "And to the sons of Levi I have given all the tithe of Israel as an inheritance": Just as an inheritance does not change from its place, so, first tithe, (which is given to the Levite), does not change from its place, (unlike second tithe, which in the third and sixth years converts to poor-tithe.) "in exchange for the service which they perform": If he serves, he takes (the tithe); if not, he does not. (Ibid. 22) "And the children of Israel shall no more draw near": the exhortation. "to bear sin, to die": the punishment (at the hands of Heaven.). (Ibid. 23) "And the Levite shall serve — he": Why is this written? From "in exchange for their service" I might understand, if he wishes, he serves, and if he does not wish, he does not serve; it is, therefore, written "And the Levite shall serve — he" — perforce. Variantly: Why is this written? From "And to the sons of Levi, behold, I have given every tithe in Israel (in exchange for their service, etc.") This tells me only (that they must serve) only in the years that the tithes obtain. Whence do I derive (that they must also serve) on shemitoth and yovloth, (when the tithes do not obtain)? From "And the Levite shall serve — he" (in any event). R. Nathan says: If no Levite were there, I might think that a Cohein may serve. And this would follow a fortiori, viz.: If in a place (i.e., the priestly service), where Levites are not kasher, Cohanim are kasher, then, in a place (i.e., the Levitical service), where Levites are kasher, how much more so should Cohanim be kasher! It is, therefore, written "And the Levite shall serve — he." "and they (the Levites) will bear their sin (of not guarding property)": And others (the Israelites, who, [being unguarded, enter the sanctuary]) will not bear their (the Levites') sin. This is to say that Israelites do not bear the sin of the Levites, but the Cohanim, (who enter where they should not), do bear their (the Levites') sin. It is, therefore, written "and they (the Levites) will bear their sin (of improper guarding)," and not the Israelites or the Cohanim (who, as a result, enter where they should not.) "a statute forever for your generations": It obtains for all succeeding generations. And in the midst of the children of Israel, they shall not inherit an inheritance": Why is this written? For, since it is written (Ibid. 26:53) "To these shall the land be apportioned," I would think that the Levites, too, are included; it is, therefore, written "And in the midst of the children of Israel, they shall not inherit an inheritance." (Ibid. 24) "For the tithe of the children of Israel which they set apart for the L-rd as terumah": Scripture refers to it as terumah until he separates terumath ma'aser from it, whereby it teaches that if he wishes to make it terumah for other (untithed) produce, he may do so. "have I given to the Levites as an inheritance": Why is this written? Because it is written "And to the sons of Levi, behold, I have given every tithe in Israel in exchange for the service, etc.", I would think (that first-tithe is given to the Levites) only when the Temple, (in which service is performed), exists. Whence do I derive (that it is given) even when the Temple does not exist? From "as an inheritance." Just as "inheritance" obtains whether or not the Temple exists, so, first-tithe. "Therefore, I have said to them that in the midst of the children of Israel they shall not inherit an inheritance": Why is this written? Is it not already written (23) "And in the midst of the children of Israel they shall not inherit an inheritance"? I might think that this applies only at the time of the apportionment of the land; but after the apportionment each tribe sets aside from its portion (a parcel of land for Levi). It is, therefore, written "Therefore, I have said, etc." Variantly: "Therefore, I have said": Why is this written? Because it is written (Devarim 7:1) "And He will cast out many nations from before you, the Chitti, the Girgashi, etc.", but Keini, Kenizi, and Kadmoni are not mentioned, (so that we might think that when they are conquered, Levi can have inheritance in their land); it is, therefore, written "Therefore, I have said, etc." — forever (are they not to have inheritance). Variantly: (It is written) to exhort beth-din to this end (of their not receiving inheritance).

(Bamidbar 18:26) "And to the Levites shall you speak, and you shall say to them: When you take from the children of Israel the tithe (ma'aser) that I have given to you from their inheritance, (then you shall separate from it the terumah of the L-rd, ma'aser from the ma'aser.") Why is this written? To teach that (Ibid. 21) "And to the sons of Levi, behold, I have given every tithe" speaks of (one-tenth of) the produce (of the land, and not of [one-tenth of] the land itself.) You say, the produce, but perhaps (the reference is to) the land (itself)! It is, therefore, written (26) "And to the Levites you shall speak and you shall say to them (… that I have given to you from them in their inheritance"). "that I have given to you from them in their inheritance": Because they have not been given a portion in the land, there has been given to them one-tenth of the produce. "then you shall separate from it": From one kind (of produce) for its kind, and not from one kind for a different kind, and not from what is rooted for what is unrooted, and not from what is unrooted for what is rooted, and not from the new (crop) for the old, and not from the old for the new. And whence is it derived that one is not to take terumah from produce of the land (Eretz Yisrael) for produce outside the land or from produce outside the land for produce of the land? From (Vayikra 27:30) "And all the tithe of the land, etc.)" Variantly: "from it": This is "extra" (mufneh) for formulating an identity (gezeirah shavah ) viz.: It is written here "from it," and, in respect to the Paschal lamb, (Shemot 12:9) ("Do not eat) from it, etc." Just as re "with it" mentioned here (in respect to ma'aser), it (ma'aser) is forbidden to a mourner, (viz. Devarim 26:14), so, re "with it" mentioned in respect to Pesach, it (the Paschal lamb) is forbidden to a mourner.

"I have removed the holy thing": This is second-tithe (viz. Vayikra 27:30) and neta revai (fruit of the fourth year [viz. Vayikra 19:24]).