Poor tithe

The poor tithe, or poor man's tithe (Hebrew: ma'sar ani), also referred to as the pauper's tithe or the third tithe, is a triennial tithe of one's produce, required in Jewish law. It requires that one tenth of produce grown in the third and sixth years of the seven-year sabbatical cycle be given to the Levites and the poor. The law applies during the days of the Temple in Jerusalem, and after the Temple's destruction. It applies only to crops that are harvested in the Land of Israel, but during the Seventh Year, also applies to crops harvested in Jordan and Egypt, so that the poor of Israel would be supported in the Seventh Year. The poor tithe is discussed in the Book of Deuteronomy: At the end of three years you shall bring forth all the tithe of your produce in that year, and shall lay it up inside your gates. And the Levite, because he has no part nor inheritance with you, and the stranger, and the orphan, and the widow, who are inside your gates, shall come, and shall eat and be satisfied; that the Lord your God may bless you in all the work of your hand which you do. () When you have finished tithing all the tithes of your produce in the third year, the year of the tithe, you shall give them to the Levite, the stranger, the orphan, and the widow, so that they can eat to satiety in your cities. () Thus, this tithe is separated from homegrown crops during the 3rd and 6th year of the seven-year cycle. The early rabbis, the Tannaim and Amoraim, understood these texts as describing two separate tithes: the first tithe (Hebrew: ma'aser rishon) to be given to the Levites and the second tithe (Hebrew: ma'aser sheni) in Leviticus to be kept by its owner and to be eaten in Jerusalem, except in the third and sixth years of the sabbatical cycle, when instead of separating the second tithe, the poor tithe (ma'sar ani) was separated and given to the poor. The medieval commentator Rashi also interprets Deuteronomy 26:12 as referring to the third year, when the first tithe was given to the Levite and the poor tithe was given to "the stranger, the orphan, and the widow".