What is "ha'Kodesh" referring to?
Refer to 26:13:1:1. Targum Yonasan too, establishes it with regard to Ma'aser Sheini, only he calls it 'Ma'aser Shelishi'. 1
Yerushalmi Bikurim, 2:2: It refers to Bikurim. 2
What is the point of telling Hashem "Bi'arti ha'Kodesh min ha'Bayis ... "?
Rashi: This is the beginning of the confession 1 and refers to Ma'aser Sheini and Neta Revai, 2 which, in the event that he did not yet separate them, he is obligated to take them to Yerushalayim now - at the end of the third year. .
Ramban: The owner is either acknowledging to Hashem directly that He gave him the land and is praising Him for it, not verbally, but by virtue of his having brought the Bikurim to the Beis-Hamikdash, or he is telling the Kohen and whoever else happens to be standing there, and "la'Hashem Elokecha" means 'for the sake of Hashem, who brought him to the land in order to serve Him there.
Rashbam: The owner announces it to prevent him from retaining his Ma'asros - because once he has announced it, he will be embarrassed to lie before Hakadosh-Baruch-Hu and retain it.
Why does the Torah insert the (otherwise superfluous) words "Bi'arti ha'Kodesh min ha'Bayis?
Why is this called 'Viduy'?
Seforno: The owner is confessing that it is due to our sins that the Avodah was taken away from the Bechoros (in every family of Yisrael), who should have received also Terumos and Ma'aseros, and given to the Kohanim and the Levi'im. 1
See Yechezkel, 20:26.
In which language must the Viduy be said?
What are the connotations of the word "ve'Gam Nesativ la'Levi ... "?
Rashi: "Nesativ la'Levi" refers to Ma'aser Rishon, "ve'Gam" comes to include Terumah and Bikurim.
Seforno: Refer to 26:13:1:2. It means that 'even though 1 due to my sin (Refer to 26:13:2:1), I gave it to the Levi, the Ger, the Yasom and the Almnh, I pray that - in spite of the severity of the sin - You will look down from the heaven and bless Your people.'
Ma'aser Sheini, 5:10: "Bi'arti ha'Kodesh ... " - 'Zeh Ma'aser Sheini ve'Neta R'vai'; 2 "Nesativ la'Levi" - 'Zeh Ma'aser Rishon': "ve'Gam Nesativ" - 'Zeh Terumah u'Terumas Ma'aser': "la'Ger, la'Yasom ve'la'Almanah" - 'Zeh Ma'aser Ani': "min ha'Bayis" - 'Zeh Chalah'.
Targm Yonasan: "ve'Gam Nesativ la'Levi ... " refers to Ma'aser Rishon, and "la'Ger, la'Yasom ve'Almanah", to Ma'aser Ani. 3
According to the Yerushalmi Bikurim, 2:2: "ha'Kodesh" refers to Bikurim - discussed above.
Which he refers to as Ma'aser Sheini. Refer also to 26:13:0.1:1 and note.
What is the owner referring to when he adds "ke'Chol Mitzvascha asher Tzivisani"?
Rashi: He means that he did not switch the order by separating Terumah before Bikurim, Ma'aser before Terumah 1 or Ma'aser Sheini before Ma'aser Rishon 2 (Otherwise, he is not permitted to recite the Viduy - Ma'aser Sheini, 5:11). 3
Sifri: "Asher Tzivisani" means 'I did not give it to someone who is unfit to eat it. 4
Rashi: Since Terumah is called 'Reishis' - See Rashi.
See Torah Temimah, note 59. And the same will apply if he eats Ma'aser Sheini when he is an Onein (Refer to 26:14:1:3).
Torah Temimah: To someone who is incapable of eating it be'Taharah. Presumbly, it is referring to an Am ha'Aretz, who cannot be trusted to eat it be'Taharah.
What does the owner mean when he adds "Lo Avarti mi'Mitzvosecha ve'Lo Shachachti"?
Rashi: He means that he did not separate from one species on to the other 1 or from the new crops on to the old, 2 and that he did not forget to recite a B'rachah 3 over separating the Ma'asros'.
Oznayim la'Torah: Following Hashem's command "Lo Tishkach" - not to forget what Amalek did to prevent us from learning Torah - Refer to 26:1:1:4 - We give the Matnos Kehunah and Leviyah to the teachers of Torah and say to Him "Lo Shachachti!"
