Комментарий к Дварим 26:13
וְאָמַרְתָּ֡ לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכָל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃
тогда скажи Господу Богу твоему: 'Я убрал освященные вещи из своего дома, а также отдал их левитам и незнакомцам, сиротам и вдовам согласно всем заповедям Твоим, которые Ты заповедал мне; Я не нарушил ни одной из заповедей Твоих и не забыл их.
Rashi on Deuteronomy
ואמרת לפני ה' אלהיך THEN THOU SHALT SAY BEFORE THE LORD THY GOD — Make the declaration (lit., confess) that you have given your tithes (Sifrei Devarim 303:5).
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Sforno on Deuteronomy
הקודש מן הבית, because of our and our fathers’ sins the privilege of performing Temple service was removed from the firstborn, who otherwise would also have been the recipients of all the various tithes. Ezekiel 20,26 refers to this when he writes: ואטמא אותם במתנותם, בהעביר כל פטר רחם , “and I defiled them through their own gifts, when causing each first born to pass;” the prophet calls this line the ווידוי מעשר, the confession represented by the fact that the tithe cannot remain in the home but must be given to Levites who supplanted the family priest, the firstborn as a result of their having participated in the sin of the golden calf. (Maasser Sheyni 5,10)
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Rashbam on Deuteronomy
ואמרת לפני ה' אלוקיך, this is what the Lord your G’d commanded in order that you not become tardy and hold back your tithes making a liar out of yourself in the presence of your G’d.
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