신명기 14:28 탈무드 참조: Jerusalem Talmud Maaser Sheni & Jerusalem Talmud Kiddushin

It is written (Deut. 14:28): “At the end of three years you shall take out all tithe of your produce, in that year, and deposit it in your gates.” I could think that once in a Sabbatical cycle you have to distribute the tithes including the tithe of the poor⁷⁶The tithe of the poor is mentioned separately since the paragraph in question introduces the tithe of the poor.. The verse says “at the end of three years,” once in three years and not once in seven; i. e., in the third and the seventh⁷⁷This formulation is inconsistent. It must either be the 3^rd and the 6^th year for the obligation of tithes, or the 4^th and the 7^th which are finally determined to be the times of delivery., twice in a Sabbatical cycle. Do I understand at New Year’s Day, that on New Year’s Day you have to distribute the tithes including the tithe of the poor? The verse says “at the end of three years.” “At the end” means at its conclusion you remove, you do not remove on New Year’s Day. If it is at the end of the year, I could understand that at the beginning of the fourth you have to remove the tithes including the tithe of the poor; the verse says (Deut. 26:12): “If you have finished tithing [all tithe of]⁷⁸In the masoretic text, missing in the quote. your produce,” when you have tithed all your fruits. ⁷⁹From here on, including the tannaitic parts of the next two paragraphs, a similar text is in Sifry Deut. §109; in very shortened form also §302. If it is when you have tithed all your fruits, could I understand even on Ḥanukkah⁸⁰Since Ḥanukkah is not connected with the agricultural year and is not a biblical holiday, its mention does not make much sense, in particular because the tithing year for trees and their fruits ends only on the 14^th of Ševaṭ, more than a month and a half after the start of Ḥanukkah. The 15^th of Ševaṭ is mentioned as “New Year of trees” in Mishnah Roš Haššanah 1:2; in the opinion of the House of Shammai it is the first of Ševaṭ. This indetermination in itself disqualifies the New Year of trees as a biblical date. The discussion of the date is in Roš Haššanah 1:2 (fol. 57a), Babli 14a.? It says here, “at the end of;” it says further (Deut. 26:12): “At the end⁸¹In the biblical text, מקץ not מקצה. of seven years, on the fixed time of the Sabbatical year, on the festival of booths.” Since “at the end” there means at a fixed time, so here also at a fixed time. Since there “at the end” means the holiday of booths, does it here also mean the holiday of booths? The verse says “if you have finished tithing all tithe of your produce,” when you have finished tithing all of your fruits? On Passover of the fourth year⁸²Since this is the first biblical holiday after the end of tithing fruits of the preceding year..

(Deut. 14:28) “In that year” your are obliged to remove it but you are not obliged to remove it in any other year⁸³In the Sifry, this sentence refers to a later discussion which in the Yerushalmi is purely amoraic.. “In that year” you are obliged to remove; you are not required to remove vegetables which grew between New Year’s Day and Passover⁸⁴Since the vegetable belongs to the following, not to this year.. The colleagues say, because he can make a declaration⁸⁵The declaration in the Temple that he fulfilled all his duties for tithes, Deut. 26:13–15. [for the latter] only in the fifth year⁸⁶Since the declaration is for all tithes, a declaration for part of the vegetables of a year is unacceptable.. Rebbi Hila said, because it does not hinder the declaration in the fourth, only in the fifth. Where do they differ? If he transgressed and included it in his declaration. According to the colleagues it is invalid, according to Rebbi Hila is it valid⁸⁶Since the declaration is for all tithes, a declaration for part of the vegetables of a year is unacceptable..

“In that year” you take it out from impure for pure but in other years you do not take it out from impure for pure. Rebbi Eleazar said, so is that baraita: “ ‘In that year’ you have to take it from an impure place to a pure but in other years you do not have to take it from an impure place to a pure.⁸⁸The version of R. Eleazar is the version of Sifry Deut. 109; the first version is unintelligible. The extra “in this this year” mentioned in Deut. 14:28 is interpreted to mean that in that year, the third (or sixth) of the Sabbatical cycles, all tithes have to be treated equally. Since Second Tithe, as long as it is not redeemed, has to be kept in purity (for consumption in Jerusalem), it follows that First Tithe also, which is to be given to the Levites, has to be kept in purity in these years. But this implies that in other years it may be left to become impure (alter heave was taken). This is taken to mean that in other years it should not be given to the Cohen together with the heave.” This statement of Rebbi Eleazar follows the opinion that one does not give tithe to Cohanim. In the days of Rebbi Joshua ben Levi they wanted to vote not to give tithe to Cohanim. They said, why should we come to Rebbi Joshua ben Levi⁸⁹Who was a Levite. since he will help the Levites. He came and helped the Cohanim and said: In 24 places are Cohanim called Levites and this is one of them (Ez. 44:15): “The Cohanim Levites, the descendants of Ẓadoq.⁹⁰This is also his argument in Babli Yebamot 86b, Ḥulin 24b.”