Halakhah к Бамидбар 5:10

That is that He commanded us that the sapling of the fourth year be completely holy. And that is His, may He be exalted, saying, "all its fruit shall be holy for jubilation before the Lord" (Leviticus 19:24). And its law is that one brings it up to Jerusalem and its owners eat it there, exactly like the second tithe. And the priests do not have any [portion] in it, as it is stated (Numbers 5:10), "And every man will have his consecrated things." Scripture drew all of the consecrated things and gave them to the priest. The only [ones] left over from them were the thanks-offering, the peace-offerings, the Pesach-offering, the animal tithe, the second tithe and the fourth year sapling - which are the owners'. And the regulations of this commandment have already been explained in the last chapter of Maaser Sheni. (See Parashat Kedoshim; Mishneh Torah, Second Tithes and Fourth Year's Fruit 9.)

“Bring ye the whole tithe into the storehouse etc.… And try Me now herewith” (Mal. 3:10). So important is tithing, that here the Holy One, blessed be He, said, “Try Me,” unlike all other instances where it is forbidden to test Him, for it is written “Ye shall not try the Lord your God” (Deut. 6:16).¹Taanith 9a. That tithe alluded to is the poor man’s tithe, to give to the poor a tithe from everything wherein a person profits, whether from interest or his own hire or from anything which comes to a person profitably. If he found or they returned to him goods stolen from him,²Valuables that he had given up for lost. he must tithe, as it is written in Scripture.³The words “whole tithe” is taken to imply all sorts of revenue accruing from all sources, foreseen and unforeseen. (Perush.) For Israel had not yet been among the nations of the world lending at interest.⁴The Bible does not mention income from interest since it was then not prevalent. Woe unto them that withhold their tithes, for ultimately nothing will remain in their hands but the poor man’s tithe, as it is written, “And everyman’s hallowed things shall be his” (Num. 5:10).⁵Berakoth 63a.

The commandment of the fourth year plant: That the fourth year plant be completely holy - the explanation [of which] is that all fruits that come out of the tree in the fourth year from its planting are holy; meaning to say, that they are eaten by the owners in Jerusalem, like the second tithe, and that is their holiness - as it is stated (Leviticus 19:23-24), "and you shall plant any food tree[...] And in the fourth year all of its fruit shall be holy, for praising to the Lord." And the explanation comes about it that it is for the owners - and the explanation of praising is that the owners should eat it in Jerusalem, and that is rejoicing. And the Sages called it the fourth year plant, in every place. And in Sifrei Bamidbar 6:1, it expounds that the fourth year plant is for the owners, from that which is written (Numbers 5:10), "And a man's consecrated things shall be his." As they said there, "'A man's consecrated things, etc.' - it pulled back all of the consecrated things and gave them to the priests; and there is nothing remaining for them except for the thanksgiving-offering, the peace offering, the Pesach offering, the animal tithe, the second tithe and the fourth year plant, which are for the owners.