What kind of Ma'aser is the Pasuk referring to?
Rashi: It is referring to Ma'aser Sheini (which the Torah calls 'Kodesh') 1
What are the implications of "ve'Chol Ma'asar ha'Aretz/
Sifra (in Korach, 18:26): It implies that one cannot take Terumah 1 from the fruit of Eretz Yisrael on the fruit of Chutz la'Aretz and vice-versa.
See Torah Temimah, note 180.
What are "mi'Zera ha'Aretz" and "mi'Peri ha'Eitz" referring to?
Rashi: "mi'Zera ha'Aretz" is referring to Dagan (the five species of crops), 1 and "mi'Peri ha'Eitz", to wine and olive-oil - exclusively.
Hadar Zekenim (citing the Sifra): "mi'Zera ha'Aretz" includes everything eaten and seeded, such as garlic and cress. 2
Sifra, 5:12: "mi'Peri ha'Eitz" includes all tree fruits. However, since it says mi'Peri, we preclude some species, such as carobs. 3
Wheat, barley, rye, oats and spelt.
Da'as Zekenim: From here, if one separated Ma'aser from sheaves, before it is called Degen, it is Ma'aser, even though one who separated Chalah before kneading, it is not Chalah.
Malbim (112): We exclude what is not perfctly edible. This follows the opinion of the Ramban. According to others, it is merely an Asmachta.
What are the connotations of "la'Hashem hu" (See Torah Temimah, note 184)?
Rashi: It means that Hashem acquired it and commanded Yisrael to eat it at His Table in Yerushalayim. 1
Sifra: It teaches us that the Torah is discussing Ma'aser Sheini and not Ma'aser Rishon. 2
Kidushin, 53a: It teaches us that Ma'aser Sheini belongs to Hashem and not to the 'owner' and that consequently, if he uses it to be Mekadesh a woman, whether it is be'Shogeg or be'Meizid, the Kidushin is invalid.
Rashi: As the Torah states in Re'ei Devarim, 14:23. See Torah Temimah, note 179.
The Sifra Darshens "mi'Zera ha'Aretz" to include Ma'aser of vegetables. But the Gemara says that this is mi'de'Rabanan!
Moshav Zekenim: The D'rashah is indeed merely an Asmachta.
