Comentário sobre Levítico 27:30
וְכָל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֙רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַיהוָ֖ה ה֑וּא קֹ֖דֶשׁ לַֽיהוָֽה׃
Também todos os dízimos da terra, quer dos cereais, quer do fruto das árvores, pertencem ao SENHOR; santos são ao SENHOR.
Rashi on Leviticus
וכל מעשר הארץ AND ANY TITHE OF THE LAND… [BELONGETH TO THE LORD] — Scripture is speaking here of the “second tithe”.
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Rashbam on Leviticus
מעשר הארץ, a reference to the second tithe,מעשר שני.
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Siftei Chakhamim
Second tithe. Because here it is written is written “sacred to Hashem,” and regarding second tithe it is written (Devarim 26:13) “I have divested my estate of sacred material.” Thus we derive one from the other [through the common words] “sacred,” “sacred.” This excludes first tithe which is completely non-sacred as it is written (Bamidbar 18:27), “Your terumah-gift will be considered the same as grain from the granary.”
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