신명기 26:12 탈무드 참조: Jerusalem Talmud Sotah, Jerusalem Talmud Maaser Sheni, Jerusalem Talmud Maasrot & Jerusalem Talmud Peah

MISHNAH: The following are recited in the vernacular: The verses of the suspect wife¹The verses the Cohen has to read to the wife before she drinks. While the scroll has to be written in Hebrew, the wife has to understand them and, therefore, they have to be translated into her vernacular., and the declaration of tithes²Deut. 26:12–16., and the recitation of the Šema‘³Cf. Berakhot, Chapters 1–2., and prayer⁴The eighteen (respectively 7 or 9) benedictions of the ‘Amidah; cf. Berakhot, Chapters 1–2., and grace⁵After a meal., and the oath of a witness⁶If somebody puts an oath on a possible witness that he should come and testify for him; Lev. 5:1. Testimony itself is given without an oath., and the oath about a deposit⁷Ex. 22:6–12..

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..

Rebbi Hila in the name of Rebbi Eleazar: Just as they differ here they differ about a secure courtyard¹⁰⁰In Mishnah 3:5, R. Ismael declares that a Tyrian courtyard, defined as one where vessels are safe from being stolen, acts like a house for ṭevel. since Rebbi Joḥanan said that [the rules of] buying, courtyard, and Sabbath are not biblical¹⁰¹Since they induce ṭevel only by rabbinic decree, R. Jehudah insists that leniencies are possible which would be impossible for biblical obligations. The problem here is that all tithes except those of grain, wine, and oil are rabbinical. R. Eliahu Fulda notes that the basic hypothesis in all tractates of Zeraїm is that the covenant of Neḥemiah stipulates that all obligations on the Land be kept as if they were biblical.
For מִקַּח בְּחָצֵר בְּשַׁבָּת one should read מִקַּח וְחָצֵר וְשַׁבָּת. The mss. presuppose that both β and ו were pronounced /ν/; cf. S. Baer, סידור עבודת ישׂראל p. 565.. Rebbi Immi in the name of Rebbi Simeon ben Laqish, the most reasonable of these is the secure courtyard¹⁰²In the Babli, Baba Meẓiʻa 88a, R. Joḥanan proves from Deut. 26:12: “they shall eat in your gates and be satiated,” that any place inside the city gates, including courtyards, are places where food can be eaten which by necessity must be tithed. While this is incompatible with the position of R. Joḥanan here in the Yerushalmi, it may underlie the position of R. Simeon ben Laqish..