Why does the Torah repeat the word "Aser Te'aser"?
Ramban (citing Midrash Tanchuma): 'Aser Bishvil she'Tis'asher" - 'Give Ma'aser in order to become wealthy, 1 and in order not to lose'. 2 This teaches us that those who travel overseas on business are obligated to give one tenth [of their earnings 3 ] to those who toil in Torah.
Refer to 14:22:3:2 and note.
Kesuvos 50a: It means two tithes - two times ten per cent = one fifth, 4 to teach us that one should not give more than a fifth to Tzedakah.
Rosh Hashanah, 8a and Bechoros 53b & 54a: Because the Torah is referring to two Ma'asros, Ma'aser Beheimah and Ma'aser Dagan. 5
Yerushalmi Shevi'is, 2:5: To teach us that, with reference to Ma'aser Sheini and Ma'aser Ani, both of them never spply in the same year. 6
See Torah Temimah, note 36.
Rosh: The Avos became wealthy due to Ma'aser. Avraham ? "Vayiten lo Ma'aser mi'Kol", and it says "va'Hashem Beirach es Avraham ba'Kol" (14:20, 24:1); Yitzchak ? "Vayimtza ba'Shanah ha'Hi Me'ah She'arim Vayevorachehu Hashem" (26:12), and the Chachamim said that the estimation was for Ma'aser. Ya'akov ? "ve'Chol asher Titen li Aser A'asrenu Lach", and it says "Chanani Elokim ve'Chi Yesh Li Kol" (28:22, 33:11) on the merit of the Ma'aser. Kol Eliyahu - the Neginah on "Aser" is a 'Zakef' (straighten, or spread out) Katan - what is small and make it big.
Surely this refers to Ma'aser Kesafiim on all earnings, and not only seafarers (PF).
To preclude from the notion that the latter is only a tenth of what remains after the first ten pecent has been deducted.
Refer to 24:22:1.2:1.
See Torah Temimah, note 38.
Why does someone who gives Ma'aser Kesafim become wealthy?
Oznayim la'Torah: Because when Hashem blesses a person with riches, He is actually appointing him as a custodian over the poor man's money. Consequently, in the event that he fulfils his task successfully - by handing the poor man his money 1 when he needs it, Hashem will expand his custodianship in order to sustain more poor people.
Oznayim la'Torah: The fact that one is giving the poor man his own money is also a reason for the prohibition against taking interest.
What is the significance of the comparison of Ma'aser Dagan to Ma'aser Beheimah?
Rosh Hashanah, 8a and Bechoros 53b & 54a: It teaches us a. that, similar to Ma'aser Dagan, one may not take Ma'aser Beheimah from this year's animals on those of last year or from one species of animal on another species, and b. that, like Ma'aser Dagan, the new year for Ma'aser Beheimah is Tishri. 1
See Torah Temimah, note 37.
From which point on, after they entered Eretz Cana'an, were they obligated to give Ma'asros?
Rashi (in Bava Metzi'a, 89b): From the time the Mishkan was built in Shiloh, fourteen years after they entered the land. 1
Rashi (Ibid.): Which we learn from the fact that the Torah juxtaposes this Parshah to Pasuk 24 "ba'Makom asher Yivchar Hashem".
Why does the Torah juxtapose Ma'asros to "Lo Sevashel G'di ... "?
Rashi: 'Hakadosh-Baruch-Hu is saying to Yisrael 'Don't cause Me to ripen the grains of produce (Levashel Gedayim shel Tevu'ah) prematurely 1 - whilst they are still be'Me'ei Iman (inside the kernels) - by not giving Ma'asros'.
Rashi: By sending an east-wind which damages the grain. And the same will occur if one fails to give the Kohen Bikurim - which is why in Sh'mos 23:19, the Torah juxtaposes Bikurim to "Lo Sevashel G'di ... ".
What are the connotations of "Tevu'as Zar'echa"?
Yerushalmi Ma'asros, 1:1 #1: It precludes the various species of mushrooms, which cannot be planted - from Ma'asros.
Yerushalmi Ma'asros, 1:1 #2: It precludes Ma'aser Yerek, which is only mi'de'Rabbanan. 1
Yerushalmi Ma'asros, 1:1 #3: It precludes garden-seeds - (such as Sitim and Kotzeh - Torah Temimah) - which are difficult to eat - from T'rumos and Ma'asros. 2
Yerushalmi Ma'asros, 1:2: It precludes produce that has not grown to one third of its ripeness - and which can therefore not be transplanted - from Ma'asros. 3
What are the implications of "Tevu'as Zar'echa"?
Rashi (in Shabbos, 152b): It implies specifically 'your seeds', to render invalid if Reuven takes Terumah from Shimon's crops (without his consent).
Bava Metzi'a, 88b: It precludes produce that one purchased 1 - which does not require Ma'asering. 2
Yerushalmi Ma'asros, 1:1 #2: "Tevu'as Zar'echa" precludes Hefker, which does not have an owner, from Ma'asros. 3
See Torah Temimah, note 43. It is obvious that all the current D'rashos refer exclusively, to a Chiyuv Ma'aser d'Oraysa, without taking into account a possible Chiyuv de'Rabbanan.
See Torah Temimh, note 43. Tosfos (Bava Metzi'a 88a): R. Tam exempts only what one buys after Miru'ach (the final process), and the Rivam exempts only what one buys before Miru'ach, whereas the Ra'avad (Hilchos Ma'aser 2:2) exempts both (Kesef Mishneh).
See Torah Temimh, note 45. Refer also to Devarim, 18:4:3:2.
Why does the Torah insert the word "Kol Tevu'as Zar'echa"?
Ramban: To obligate taking Ma'aser in full 1 from all the produce of the field that is subject to Ma'asros - with reference to "Degancha" (the five species of grain), 2 wine and (olive) oil exclusively. 3
Hadar Zekenim (citing Midrash Tanchuma): To obligate taking Ma'aser from one's earnings (Ma'aser Kesafim). 4
Nedarim, 59b: To obligate giving Ma'aser again from seeds that one already Ma'asered 5 and then transplanted - since they become Tevel once more. 6
Sifri: To incorporate Ribis and the proceeds of business transactions in the Din of Ma'aser (Kesafim). 7
Ramban: As opposed to tithing part and leaving some untithed.
Ramban: Wheat, barley, rye, oats and spelt.
Ramban: As the Torah states in the following Pasuk and in many other places - See Ramban who elaborates.
But not if one one transplants seeds that have not been Ma'asered. See Torah Temimah, citing Nedarim (Ibid.) and note 39..
See Torah Temimah, note 39.
See Torah Temimah, note 40.
Why does the Torah insert the (otherwise superfluous) words "ha'Yotzei ha'Sadeh"?
Yerushalmi Orlah, 1:2: In order to exempt a tree that one planted in the house from Ma'asros. 1
Oznayim la'Torah: The Torah writes "ha'Yotzei ha'Sadeh" and not "ha'Yotzei min ha'Sadeh" hints at Yitzchak Avinu, about whom the Torah writes - in Chayei Sarah, Bereishis, 24:63 - "Vayeitzei Yitzchak Lasu'ach ba'Sadeh", and whose crops were blessed because he gave Ma'aser Sheini. 2
What are the implications of the words "ha'Yotzei ha'Sadeh Shanah Shanah"?
Rashi #1, Targum Onkelos and Targum Yonasan: It implies that one cannot give Ma'aser from the new crops on the old. 1
Rashi #2 (in Sukah, 40b) and Targum Yonasan: It is a prohibition against leaving one's Ma'asros from one year to the next. 2
Ramban: It implies that the Ma'aser under discussion 3 (Ma'aser Sheini) applies for two years, and that in the third year of the cycle 4 one gives Ma'aser Ani instead.
Da'as Zekenim and Rosh: It implies that if one tithes this year, one will merit to tithe again next year,
Hadar Zekenim: It implies that if you do not tithe, Eisav, who is called "Ish Sadeh" 5 will take all that you have every year.
Why does the Torah omit the obligation of the owner who is redeeming his Ma'aser Sheini to add a fifth?
Ramban: Because the Torah already mentioned it in Bechukosai Vayikra, 27:31.
Why does the Torah juxtapose Ma'asros to Neveilah?
Rosh: To teach us that someone who eats his fruit without separating Ma'aser, it is as if he ate Neveilos and T'reifos.
