Rashi: The Pasuk means that when one finishes separating the Ma'asros of the third year ¹ of the Shemitah cycle, ² one should fix a time to clear out the remaining Ma'asros from the house'.

Rashi: We learn, via a Gezeirah Shavah "Mikeitz" "Mikeitz" from Hakheil - in Vayeilech 31:10 - which takes place on Succos, that it is on a Yom-Tov. However, here it cannot be Succos, since many trees are harvested after Succos. Consequently, it must be on Pesach, ¹ by which time one has finished taking all the Ma'asros.

Rashi #1: It implies a year in which there is only one of the two Ma'asros ¹ - Ma'aser Rishon ² - that applied during the first two years (and during the third and the fourth years) of the cycle. ³

Rashi (in Kesuvos, 25a): The Torah connects the Din of Ma'aser with the Sh'mitah, which they only began counting fourteen years later, after they had captured and conquered the land - to teach us that T'rumos and Ma'asros too, only came into effect then.

Targum Yonasan: It refers to the third year, when one gives Ma'asros to the Levi, the Ger, the Yasom and the Almanah - who, like the Levi, do not possess land of their own. ⁴

Oznayim la'Torah: Since Ma'aser Sheini had to be eaten in Yerushalayim, that would provide the basic amount of food that would be required for the amount of time that one had to spend in Yerushalayim over the full seven-year cycle: One tenth of 365=36 and a half - x four = 126. ¹ This would be twenty days for each of the seven years ² - corresponding to the twenty days each year that one is obligated to spend in Yerushalayim: Pesach - 7; Shavu'os - 1; Succos - 8; the day after each Yom-tov (Linah) - 3 and Erev Pesach - 1.

Temurah, 10a: It implies that T'rumos and Ma'aser go after the person who gives it to the Levi. Consequently, if Reuven gives Ma'asros from his crops to cover the crops of Shimon, he (Reuven) has the Tovas Hana'ah (the right to give it to the Kohen and the Levi of his choice). ¹

Nedarim, 84b: See previous answer. By the same token, if, after Reuven declares a Neder forbidding on himself Hana'ah from people, he becomes poor, he is permitted to benefit from his Leket, Shikchah and Pe'ah - since they are Hefker - but not from his Ma'aser Ani ² - since he is considered the owner, and he will be benefiiting from his own property.

Bava Metzi'a, 88a #1: To teach us that the courtyard (just like the house) - provided it is guarded ¹ - fixes for Ma'asros. ²

Bava Metzi'a, 88a #2: To teach us that Tevel does not become subject to Ma'asros, until it enters the house (See the following Pasuk) provided it enters it in the convential manner - via the front-door, ³ but not via the roof or via an enclosure.

Sifri: To teach us that Ma'aser Sheini must remain in Eretz Yisrael and one is not permitted to take it to Chutz la'Aretz.

Rashi: To obligate the owner to give the Levi sufficient ¹ to satisfy him (for one day). ²