פּירוש אויף דברים 26:13

“I have given it to the Levite” [26:13]. One first had to separate the great terumah for the priest. Afterwards, one had to give the first tithe to the Levite. The Levite had to separate a tithe to give the priest, from his tithe. Then the Israelite had to separate a tithe, which he kept, to bring it to Jerusalem, and had to eat it in Jerusalem. Afterwards, he had to give the tithe for the poor in the third year of the Sabbatical cycle. When he brought the first fruits, he said and praised God that he had brought all the tithes and terumot.¹⁰Bahya, Deuteronomy, 26:13.

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).

I have removed that which is holy i.e., the tithe. Moreover, I have not stored it up; rather, I have given it to those to whom I am obliged to give it.

בערתי הקדש מן הבית I HAVE REMOVED THE HALLOWED THINGS FROM THE HOUSE — this refers to the “Second Tithe” which is termed קדש (cf. Leviticus 27:30 and Rashi thereon) and the “fruit of the vineyard in the fourth year of its growth” (נטע רבעי which is also termed קדש; cf. Leviticus 19:24) (Sifrei Devarim 303:6; Mishnah Maaser Sheni 5:10). Scripture teaches you that if he has delayed his “Second Tithes” of the first two years of the Shemitta period and has not taken them up to Jerusalem he must bring them up now (Mishnah Maaser Sheni 5:10).