Halakhah do Powtórzonego Prawa 14:28

To separate the poor tithe: To remove the poor tithe in the third and sixth year of the sabbatical cycle. And about this is it stated (Deuteronomy 14:28), "At the end of three years, you shall remove all of the tithe of your produce, etc. and you shall leave it in your gates." And in that year, they would separate the poor tithe instead of the second tithe of other years, and not separate the second tithe at all.