Komentarz do Powtórzonego Prawa 14:28

מקצה שלש שנים AT THE END OF THREE YEARS [THOU SHALT BRING FORTH ALL THE TITHE OF THY INCREASE THE SAME YEAR] — Scripture hereby intends to teach you that if one has delayed to give his tithes of the first and the second year of the Sabbatical period, he has to remove them from his house in the third year.

מקצה שלש שנים, the year in which the tithe for the poor is due.

מקצה שלש שנים, “at the end of three years, etc.” If a farmer had not allocated the tithes of the first and second year of the Shemittah cycle but had let them accumulate in his house, he has to remove them from there to Jerusalem in the third year, the year when the tithes for the poor are due (Rashi). Concerning the tithe of the first year he must recite the confession found in Deut. 26,28: “I have removed all sacred matters from my house.” The Levite may then help himself to the tithe from the first year, whereas the poor, etc., help themselves to the tithes which accumulated during the year of מעשר עני, the tithe for the poor was due (the third year). The owner is not permitted to eat the second tithe in Jerusalem as he had been allowed to do had he brought it there during the first or second year of the cycle. [The wording of our author in this paragraph is inaccurate, but I do not take it upon myself to correct it. Ed.]