Comentário sobre Deuteronômio 26:12

כי תכלה לעשר את כל מעשר תבואתך בשנה השלישת WHEN THOU HAST FINISHED TITHING ALL THE TITHES OF THY INCREASE IN THE THIRD YEAR — this means: when you have finished the setting apart of the tithes of the third year. It (Scripture) has fixed the time for removing the tithes from the house (ביעור) and the confession regarding their proper disposition (ודוי) for the eve of the Passover festival of the fourth year, because it is stated, (Deuteronomy 14:28) “At the end (מקצה) of three years thou shall bring forth [all the tithe of thy increase in the same year, and shalt lay it up within thy gates]”. It uses here (in the verse just quoted) the words “at the end of” (מקצה) and it states further (Deuteronomy 31:10—11): “At the end of every seven years … [in the festival of Tabernacles, … thou shalt read this law before Israel]” with reference to the law of “public assembly”, in order to suggest an analogy. How is it in the case further on? It takes place at a festival period as stated! So, too, here, the rite takes place at a festival period. If so, one might argue: What is the case there? It takes place on the festival of Tabernacles; so, too, here the rite takes place on Tabernacles! Scripture, however, states here: When thou hast finished tithing the tithes of the third year, which thus points to a festival on which all tithes are finished and this is the Passover festival, for there are many trees the fruits of which are gathered after Tabernacles, and consequently the setting apart of tithes of the third year is at an end on Passover of the fourth year. And whoever had delayed his tithes until then Scripture declares him bound to clear them out by that time from his house (cf. Sifrei Devarim 302; Talmud Yerushalmi Maaser Sheni 5:6).

[IN THE THIRD YEAR,] THE YEAR OF THE TITHE. The tithe for the poor.

When you finish setting aside the tithes, etc. The meaning is not when you finish setting aside the tithes of the second year, as is implied by “in the third year” as meaning that you are in the third year and setting aside tithes of the second year. Because then it should have said, “When you finish tithing all the tithes of your produce [of] the third year.” Therefore one must explain that “in the third year” means “pertaining to the third year,” and the word is lacking a שי"ן, as in the verse (Shmos 18:20), “The path [in which] they must walk.” The third year refers to the third year following Shemittah.