Komentaryong Sumisipi para sa Levitico 27:30

Introduction The Torah calls maaser sheni “holy” (Leviticus 27:30). Our mishnah teaches that it must be treated as holy produce and not as one would treat hullin, non-sanctified food.

אינו חייב עד שיעשה אוכל – as it is written (Leviticus 27:30): “whether from the ground or fruit from the tree” until it grows and makes fruit.

מפני שהוא גרנן – their uprooting is their harvesting time, for they have no other harvesting time to make them liable for tithing, for their sowing is exempt from tithing, as it is written (Leviticus 27:30- listed incorrectly in the text of the Mishnah): “[All tithes from the land,] whether seed from the ground [or fruit from the tree, are the LORD’s,” but not every seed, except for garden seeds (i.e., seeds of vegetables) which are not eaten (see Mishnah Kilayim, Chapter 2, Mishnah 2), and it is found that their work had been completed and it is prohibited to plant them until one sets aside tithes.