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Midrash sobre Deuteronômio 14:28

מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃

Ao fim de cada terceiro ano levarás todos os dízimos da tua colheita do mesmo ano, e os depositarás dentro das tuas portas.

Sifrei Devarim

(Devarim 14:28) "(If one delayed giving his tithes of the first and second years) From the end of three years, you shall remove all the tithe of your produce": I might think, even on the festival; it is, therefore, written (Ibid. 26:12) "When you finish tithing" (and the tithing of the third year's produce is not completed until Channukah of the fourth year).
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