וְאָמַרְתָּ֡ לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכָל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃
그리할 때에 네 하나님 여호와 앞에 고하기를 내가 성물을 내 집에서 내어 레위인과 객과 고아와 과부에게 주기를 주께서 내게 명하신 명령대로 하였사오니 내가 주의 명령을 범치도 아니하였고 잊지도 아니하였나이다
Arukh HaShulchan
And we have been commanded to walk along G-d's path of goodness and righteousness, as the verse says, "you should travel in His ways" (Deut. 26:13). Furthermore it says, "After Hashem your G-d you shall go" (Deut. 13:5). And furthermore it says, "'to travel in all of His ways' (Deut 10:12)- just as He is gracious, you shall also be gracious. Just as he is merciful, you shall also be merciful" (a similar idea appears on Sotah 14b)". And [we are commanded] to emulate His positive actions and positive righteous traits to the best of our ability. It is a positive commandment to be attached to wise men and their students in order to learn from their actions as the verse says, "and to him you shall be devoted" (Deut. 13:5). Is it possible for one to be attached to the Sechinah (divine presence) if it is a consuming fire (Deut. 4:24)? Rather, to be attached to the wise men and their students (Ketuvos 111b), to spread dirt before their feet and to drink their knowledge with thirst, as the verse says, "he who goes with the wise will become wise" (Proverbs 13:20). And furthermore it says, " the praises of a man are that he did not follow the counsel of the wicked" (Psalms 1:1).
Mishneh Torah, Overview of Mishneh Torah Contents
LAWS OF SECOND TITHES AND THE FRUIT OF THE FOURTH YEAR FROM THE PLANTING OF THE TREES.
These comprise nine precepts, of which three are affirmative and six are negative precepts. Their detailed statement is as follows: 1) to set apart the second tithe; 2) not to expend the redemption money of this tithe for any necessaries but food, drink and oil for anointing the body; 3) not to eat the second tithe while in a state of uncleanness; 4) not to eat it while mourning for a deceased relative; 5) not to eat the second tithe of grain outside Jerusalem; 6) not to eat the second tithe of the vintage outside Jerusalem; 7) not to eat the second tithe of oil outside Jerusalem; 8) that the fruit of the fourth year after the trees were planted, shall be altogether holy, and the law is that it is to be eaten by its owner in Jerusalem and is to be treated in all respects like the second tithe; 9) to make the prescribed confession, (Deut. 26:13-15), when bringing the second tithe.
These comprise nine precepts, of which three are affirmative and six are negative precepts. Their detailed statement is as follows: 1) to set apart the second tithe; 2) not to expend the redemption money of this tithe for any necessaries but food, drink and oil for anointing the body; 3) not to eat the second tithe while in a state of uncleanness; 4) not to eat it while mourning for a deceased relative; 5) not to eat the second tithe of grain outside Jerusalem; 6) not to eat the second tithe of the vintage outside Jerusalem; 7) not to eat the second tithe of oil outside Jerusalem; 8) that the fruit of the fourth year after the trees were planted, shall be altogether holy, and the law is that it is to be eaten by its owner in Jerusalem and is to be treated in all respects like the second tithe; 9) to make the prescribed confession, (Deut. 26:13-15), when bringing the second tithe.
Mishneh Torah, Positive Mitzvot
That the Levites shall set apart a tithe of the tithes, which they had received from the Israelites, and give it to the priests, as it is said, “Thus speak unto the Levites…. (ye shall offer up an heave-offering …. even a tithe of the tithes)” (Num. 18:26).