עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כָּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃
И будешь десятину на все приросты семян твоих, которые рождаются на поле год от года.
Jerusalem Talmud Maasrot
HALAKHAH: “They declared a principle for tithes, etc.” It is written (Deut. 14:22): “You should certainly tithe all produce of your seed.” I would say, everything is subject to tithes. The verse says, “all produce of your seed,” this includes. Does it include garden seeds that are not eaten? It is written: “produce of your seed,” and it is written: “which your field produces every year.” How is that? Take from among them anything that is food and is guarded7The argument is rather cryptic since it also involves v. 23 which is not mentioned in the text. The full text of the verses is: “You should certainly tithe all produce of your seed which your field produces every year. Then you should eat before the Eternal, your God, at the place He will choose to let His Name dwell there, the tithe of your grain, your cider, and your oil, as well as the firstborn of your cattle and sheep, so that you shall learn to fear the Eternal, your God, all the days.” While the second verse refers only to Second Tithe, the insistence of the first verse. עשׂר תעשׂר, “you should certainly tithe”, is taken to mean that the rules apply to both tithes equally (Sifry Deut. 105). The Babli frequently (Berakhot 36b, Pesaḥim 44a, Beẓah 3b, Yebamot 81b, Nedarim 51a, Bekhorot54b, Ḥulin 120b) insists that the second verse restricts tithes in biblical law to grain, grapes and wine, and olives and olive oil. All other tithes are considered only rabbinic. The Yerushalmi here, by not quoting the second verse explicitly, extends biblical obligations of tithe to all fruits. However, for practical purposes the Yerushalmi declares all tithes, including grain, wine, and oil, as voluntary (rabbinic) obligations in force since the return from Babylonian captivity (Ševi‘it Chapter 6, Notes 11–13). Therefore, the biblical law as explained here is applicable only to the past, from Joshua to the destruction of the first Temple, and the future, the days of the Messiah.
The paragraph here is shorthand for the detailed discussion, transmitted, e.g., in Sifry Deut. 105. Since v. 22 speaks of all produce, one could think that all produce is subject to tithes, including industrial crops like indigo and madder. Since v. 23 requires the tithe to be eaten, industrial crops are excluded. Nevertheless, the expression “all” must include produce not otherwise mentioned. Since v. 23 speaks only of grain, wine, and oil, it follows that v. 22 includes all other fruits and seeds. However, v. 23 excludes seeds that are not food. The Sifry goes on to include vegetables that are not seeds from the verse Lev. 27:30: “All tithe from the earth, from seeds of the earth, from fruits of trees, belongs to the Eternal.” Here, “from the earth” is taken to denote vegetable food that is neither seed nor tree fruit. While Lev. 27:30 is discussed in the next paragraph in parallel to Deut. 14:22–23, the argument of the Sifry is not mentioned and in the Yerushalmi it is the generally accepted opinion that tithes of vegetables are purely rabbinical, cf. Note 17..
The paragraph here is shorthand for the detailed discussion, transmitted, e.g., in Sifry Deut. 105. Since v. 22 speaks of all produce, one could think that all produce is subject to tithes, including industrial crops like indigo and madder. Since v. 23 requires the tithe to be eaten, industrial crops are excluded. Nevertheless, the expression “all” must include produce not otherwise mentioned. Since v. 23 speaks only of grain, wine, and oil, it follows that v. 22 includes all other fruits and seeds. However, v. 23 excludes seeds that are not food. The Sifry goes on to include vegetables that are not seeds from the verse Lev. 27:30: “All tithe from the earth, from seeds of the earth, from fruits of trees, belongs to the Eternal.” Here, “from the earth” is taken to denote vegetable food that is neither seed nor tree fruit. While Lev. 27:30 is discussed in the next paragraph in parallel to Deut. 14:22–23, the argument of the Sifry is not mentioned and in the Yerushalmi it is the generally accepted opinion that tithes of vegetables are purely rabbinical, cf. Note 17..
Jerusalem Talmud Rosh Hashanah
HALAKHAH: “There are four New Year’s Days,” etc. It is written4Ex. 12:2. The verse establishes that months are counted from the month of the spring equinox, post-exilic (Accadic) called Nisan., this month shall be for you the head of the months. For you it is the head of the months but it is head neither for years nor for Sabbatical periods nor for Jubilees5It is clear from Lev.25 that Sabbaticals and Jubilees are counted from the end of the agricultural year in the month of the fall equinox. nor for planting6To determine the years of `orlah, when no fruit may be taken. nor for vegetables7To determine the year for purposes of the tithe since inferred from Deut. 14:22, which requires agricultural tithe being given year by year, that no tithe may be given from produce of one year for produce grown in another.. And I could say, for you it is the head of the months but it is head neither for kings nor for holidays. Rebbi Jacob bar Aḥa, Rebbi Yasa in the name of Rebbi Joḥanan: It is written82Chr.3:2., he started to build in the second month, in the second,9The text is ambiguous. The later derivations read it as a repetition: He started to build in the second month, the second month of the fourth year; in the style of Gen. 8:5. If the same number is used to describe the month in the sequence of months and the month in the year, it follows that the year must start with month one. in the fourth year of his reign. It bracketed the fourth year of his reign with the second of the months. Since the second of the months is only counted from Nisan, also the second in the fourth year of his reign is only counted from Nisan. Or is it only the second in the month? Any place where the second day in the month is intended it is explicit10This is how the unofficial Targum of 2Chr.3:2 reads it: He started to build on the second day of the second month of the fourth year; a reading also rejected in the Babli 3a since it always is stated as “day nin the month.”. Or is it only the second in the week? We do not find this count in the Torah11Babli 3a.. But is it not written, it was evening and it was morning, the second day12Gen. 1:8.? One makes no inferences from the Creation of the World13Since they are God’s days, not human days.. Which one is the second of the months and which one is the second of the years14In 2Chr.3:2.? Rebbi Ḥanania and Rebbi Mana. One said, he started to build in the second month, that is the second of the months; in the second, that is the second in the year. But the other one, even if you switch it does not change anything. Rebbi Simeon bar Karsana in the name of Rebbi Aḥa understood it from the following: This month is for you, an exclusion. The first it be for you, [an exclusion.] An exclusion after an exclusion is to include15A general principle in both Talmudim. Peah6:9 Note 154, Yebamot 12:1 Note10, Soṭah 9:2 Note 63, Horaiot1:1 Note 9 q. v., Megillah4:4 75b l.14; Babli Megillah23b, Yoma43a, Bava qamma15b, Bava batra15a, Sanhedrin15a,44b,66a, Makkot9b, Ševuot7b, Menaḥot9b,67a, Ḥulin132a. for kings and holidays. Could one include for years, or for Sabbatical periods, or for Jubilees, or for planting, or for vegetables? Following what Rebbi Jacob bar Aḥa, Rebbi Yasa in the name of Rebbi Joḥanan said: It is written, he started to build in the second month, in the second, in the fourth year of his reign. It bracketed the fourth year of his reign with the second of the months. Since the second of the months is only counted from Nisan, also the second in the fourth year of his reign is only counted from Nisan. Rebbi Jonah, Rebbi Isaac bar Naḥman in the name of Rebbi Ḥiyya bar Joseph: He started to build in the second month, that is the second of the months; in the second, that is the second in the year. And when he says, in the fourth year of his reign, it bracketed the fourth year of his reign with the second of the months. Since the second of the months is only counted from Nisan, also the second in the fourth year of his reign is only counted from Nisan. Samuel stated and disagreed16He holds that the count of years depends on the political circumstances.: In the third month of the Israelites’ exodus from Egypt17Ex. 19:1.. From here that one counts months from the exodus from Egypt. Not only months, from where years? The Eternal spoke to Moses in the wilderness of Sinai in the second year18Num. 9:1.. Not only at that time, from where later? In the fortieth year of the Israelites’ exodus from Egypt19Num. 33:38. Babli 2b. Not only temporarily, from where for later generations? It was in the 480th year of the Israelites’ exodus from Egypt201K.6:1., etc. After the Temple had been built they started to count from its building: It was at the end of twenty years after Salomon built the two houses211K. 9:1.. They did not merit to count from its building, they started counting from its destruction: In the twenty-fifth year of our exile, on New Year’s Day, on the tenth of the month22Ez. 40:1. In a Jubilee year, New Year’s day is moved to the Day of Atonement; cf. the author’s edition of Seder Olam(Northvale 1998), pp. 118–119, Note 4., etc. They did not merit to count for themselves, they started counting regnal years, [as it is written,] in year two of Darius23Ḥaggai1:1.; in year three of Cyrus, king of Persia24Dan. 10:1.. And I am saying, 82Chr.3:2.he started to build in the second month, in the second, in the fourth year of his reign. It bracketed the fourth year of his reign with the second of the months. Since the second of the months is only counted from Nisan, also the second in the fourth year of his reign is only counted from Nisan.
Jerusalem Talmud Maasrot
Some want to understand it from the following8Sifra Beḥuqotai Pereq 12(9); Sifry Deut. 105.: (Deut. 14:22): “You should certainly tithe,” a general statement. “All grain9While תבוּאה in biblical Hebrew means “yield” in general, its meaning in rabbinic legal texts is limited to “grain”. of your seed,” a detail. For every general statement followed by a detail, the general statement only implies the detail. That means, only grain. From where legumes? The verse says (Lev. 27:30): “All tithe from the earth, from seeds of the earth, from the fruit of the tree, belongs to the Eternal.” This includes seeds of garlic, cress10This is the meaning of Syriac תחלא and of Maimonides’ (Ma‘serot 4:6) Arabic חבּ אל-רשאד. and rocket11Cf. Śevi‘it 9:1.. I might think to add the upper part of arum12The inedible part carrying the seeds. and the seeds of vetch, the seeds of onions, the seeds of turnips and radishes, and all other garden seeds that are not eaten; the verse says, “from13Talmudic interpretation gives to a prefix מ a partitive meaning. seeds of the earth,” and not all seeds of the earth. (Lev. 27:30) “From fruits of trees,” to include all fruits of trees. I might think to add acacia14Some Sifra and Sifry sources read שקמה “sycamore”. and ṣalmona15The commentators take צלמונה as a place name. {A place צלמון is mentioned in Mishnah Yebamot 16:6. Cf. also Sulmo, later Sulmona, birth place of Ovid (E. G.).} However, since the other two kinds are trees, the word also must denote a tree, possibly connected with Accadic ṣulmu “black (tree)”. pods, and carobs from dry land16Sifra reads גרידה “(earth) dry and hard”. This is the basis of the translation, rather than גדירה “fenced in”. In Sifry most mss. read גירודה (variant of גרידה, cf. Levy’s Dictionary, vol. 1, p. 357a); one ms. reads גירוגא “willow basket”.; the verse says, “from13Talmudic interpretation gives to a prefix מ a partitive meaning. fruits of trees,” not all fruits of trees.