Maasser rishon

The first tithe (maʿśēr rîshôn) is a positive commandment in the Torah requiring the giving of one tenth of agricultural produce to charity, after the giving of the standard terumah, to the Levite (or Kohen). This tithe is required to be free of both monetary and servicial compensation. Originally, during the First Temple period, the tithe was given to the Levite. Approximately at the beginning of the Second Temple construction, Ezra and his beth din implemented its giving to the kohanim. However, this rule was nullified with the destruction of the Second Temple, and since then the tithe has been given to Levites once again. The tithe gift is discussed in the Hebrew Bible (Numbers ) according to which a tenth of the produce was to be presented to a Levite who then gave a tenth of the first tithe to a kohen (Numbers ). Tithing was seen as performing a mitzvah done in joyful obedience to God. Giving tithe would open oneself up to receipt of divine blessing. The Torah instructs that the tithe should be of the "five grains" (see Species of grain), wine, olive oil, fruit, and cattle. The time for taking such tithes was at the finished stage of processing the produce. Unlike terumah given to the Kohen, the ma'aser rishon was not regarded as sacred, and as a result did not have to be ritually pure, neither was it required to be eaten in any particular location (such as the Temple in Jerusalem). Once received by the Levite, it was regarded simply as ordinary property, and they could pass it on to non-Levites, or sell it, as they wished. Traditionally tithes were calculated for the produce of each whole year, however Chazalic Literature indicates that there was a debate between Beit Shammai and Beit Hillel as to when this tithing year should begin and end. Tithing years had different starts and ends depending on the particular crop in question; land crops began their tithe year on the first of Tishrei (Rosh Hashanah); according to Eleazar ben Shammua and Simeon bar Yohai the first of Tishri was also the start of the tithe year for cattle, but according to Rabbi Meir it was the first of Elul that held this honour.