Mitzvotמצוות

Mitzvot in Parashat Ki Savo

Sources enumerate and explain the commandments presented in Parashat Ki Savo, focusing on the laws of second tithe, first fruits, and declarations of gratitude and accounting before God. The sources detail both the restrictive prohibitions governing sacred produce and the affirmative obligations to bring offerings to the Temple and recite prescribed passages.

שֶׁלֹּא לְהוֹצִיא דְּמֵי מַעֲשֵׂר שֵׁנִי אֶלָּא בַּאֲכִילָה וּשְׁתִיָּה

10 sources · all verified

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What the sources say

The parshah opens with the mitzvah of bikkurim — bringing the first fruits to the Temple — which Devarim 26:1–11 commands by taking the first fruits, placing them in a basket, and presenting them to the priest at the chosen place; the Rambam (Sefer HaMitzvot, Positive Commandment 125) codifies this as a positive commandment operative only when the Temple stands, applying only to the seven species from the Land of Israel, Syria, and Transjordan.

Accompanying the bikkurim offering is a distinct mitzvah of recitation — mikra bikkurim — in which the bringer declares the passage beginning 'My father was a wandering Aramean' (Sefer HaChinukh 606), and the Rambam (Sefer HaMitzvot, Positive Commandment 132) explains that this recitation, commanded by the words 'And you shall lift your voice and say before the Lord, your God' (Devarim 26:5), involves narrating God's kindnesses from the story of Yaakov through the Egyptian bondage and asking for the continuation of blessing.

The parshah further commands viduy ma'aser — the declaration of tithes — in which one states before God in the Temple that all required tithes and priestly portions have been properly distributed and none remain in one's possession, as Sefer HaChinukh 607 and the Rambam (Mishneh Torah, Second Tithes and Fourth Year's Fruit 11:1) both record from the verse 'And you shall say before the Lord, your God, I have disposed of the holy from the house' (Devarim 26:13).

Three prohibitions accompany the second tithe: one may not eat the second tithe while in a state of bereavement (Sefer HaChinukh 608), one may not eat it while ritually impure (Sefer HaChinukh 609), and one may not spend money redeemed from the second tithe on anything other than food and drink (Sefer HaChinukh 610) — all derived from the declaration in Devarim 26:14.

Source 1 · Tanach
Verified

Deuteronomy 26:1–11 — The Bikkurim Ceremony

Deuteronomy 26:1-11:1

The Torah's foundational text for the bikkurim mitzvah: the Israelite brings the first fruits, hands them to the kohen, and recites the Arami Oved Avi declaration rehearsing the nation's history from Jacob through the Exodus and entry into the Land.

וְהָיָה֙ כִּֽי־תָב֣וֹא אֶל־הָאָ֔רֶץ אֲשֶׁר֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ נֹתֵ֥ן לְךָ֖ נַחֲלָ֑ה וִֽירִשְׁתָּ֖הּ וְיָשַׁ֥בְתָּ בָּֽהּ׃ וְלָקַחְתָּ֞ מֵרֵאשִׁ֣ית ׀ כׇּל־פְּרִ֣י הָאֲדָמָ֗ה אֲשֶׁ֨ר תָּבִ֧יא מֵֽאַרְצְךָ֛ אֲשֶׁ֨ר יְהֹוָ֧ה אֱלֹהֶ֛יךָ נֹתֵ֥ן לָ֖ךְ וְשַׂמְתָּ֣ בַטֶּ֑נֶא וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ לְשַׁכֵּ֥ן שְׁמ֖וֹ שָֽׁם׃ וּבָאתָ֙ אֶל־הַכֹּהֵ֔ן אֲשֶׁ֥ר יִהְיֶ֖ה בַּיָּמִ֣ים הָהֵ֑ם וְאָמַרְתָּ֣ אֵלָ֗יו הִגַּ֤דְתִּי הַיּוֹם֙ לַיהֹוָ֣ה אֱלֹהֶ֔יךָ כִּי־בָ֙אתִי֙ אֶל־הָאָ֔רֶץ אֲשֶׁ֨ר נִשְׁבַּ֧ע יְהֹוָ֛ה לַאֲבֹתֵ֖ינוּ לָ֥תֶת לָֽנוּ׃ וְלָקַ֧ח הַכֹּהֵ֛ן הַטֶּ֖נֶא מִיָּדֶ֑ךָ וְהִ֨נִּיח֔וֹ לִפְנֵ֕י מִזְבַּ֖ח יְהֹוָ֥ה אֱלֹהֶֽיךָ׃ וְעָנִ֨יתָ וְאָמַרְתָּ֜ לִפְנֵ֣י ׀ יְהֹוָ֣ה אֱלֹהֶ֗יךָ אֲרַמִּי֙ אֹבֵ֣ד אָבִ֔י וַיֵּ֣רֶד מִצְרַ֔יְמָה וַיָּ֥גׇר שָׁ֖ם בִּמְתֵ֣י מְעָ֑ט וַֽיְהִי־שָׁ֕ם לְג֥וֹי גָּד֖וֹל עָצ֥וּם וָרָֽב׃ וְעַתָּ֗ה הִנֵּ֤ה הֵבֵ֙אתִי֙ אֶת־רֵאשִׁית֙ פְּרִ֣י הָאֲדָמָ֔ה אֲשֶׁר־נָתַ֥תָּה לִּ֖י יְהֹוָ֑ה וְהִנַּחְתּ֗וֹ לִפְנֵי֙ יְהֹוָ֣ה אֱלֹהֶ֔יךָ וְהִֽשְׁתַּחֲוִ֔יתָ לִפְנֵ֖י יְהֹוָ֥ה אֱלֹהֶֽיךָ׃ וְשָׂמַחְתָּ֣ בְכׇל־הַטּ֗וֹב אֲשֶׁ֧ר נָֽתַן־לְךָ֛ יְהֹוָ֥ה אֱלֹהֶ֖יךָ וּלְבֵיתֶ֑ךָ אַתָּה֙ וְהַלֵּוִ֔י וְהַגֵּ֖ר אֲשֶׁ֥ר בְּקִרְבֶּֽךָ׃ {ס}

When you enter the land that the ETERNAL your God is giving you as a heritage, and you possess it and settle in it, you shall take some of every first fruit of the soil, which you harvest from the land that the ETERNAL your God is giving you, put it in a basket and go to the place where the ETERNAL your God will choose to establish the divine name. You shall go to the priest in charge at that time and say to him, “I acknowledge this day before the ETERNAL your God that I have entered the land that GOD swore to our fathers to assign us.” The priest shall take the basket from your hand and set it down in front of the altar of the ETERNAL your God. You shall then recite as follows before the ETERNAL your God: “My father was a fugitive Aramean. He went down to Egypt with meager numbers and sojourned there; but there he became a great and very populous nation. And so I now bring the first fruits of the soil that You, O ETERNAL One, have given me.” You shall leave the basket before the ETERNAL your God and bow low before the ETERNAL your God. And you shall enjoy, together with the Levite and the stranger in your midst, all the bounty that the ETERNAL your God has bestowed upon you and your household.

Source 2 · Chazal
Verified

Mishnah Bikkurim 3:1–8 — The Bikkurim Procession

Mishnah Bikkurim 3:1-8:6

Vivid description of the festive procession bringing first fruits to Jerusalem: the basket adorned with fresh fruit, the flute playing, pilgrims singing, and the Temple priests and Levites welcoming them.

עוֹדֵהוּ הַסַּל עַל כְּתֵפוֹ, קוֹרֵא מֵהִגַּדְתִּי הַיּוֹם לַה' אֱלֹהֶיךָ (דברים כו), עַד שֶׁגּוֹמֵר כָּל הַפָּרָשָׁה. רַבִּי יְהוּדָה אוֹמֵר עַד אֲרַמִּי אֹבֵד אָבִי. הִגִּיעַ לַאֲרַמִּי אֹבֵד אָבִי, מוֹרִיד הַסַּל מֵעַל כְּתֵפוֹ וְאוֹחֲזוֹ בְשִׂפְתוֹתָיו, וְכֹהֵן מַנִּיחַ יָדוֹ תַחְתָּיו וּמְנִיפוֹ, וְקוֹרֵא מֵאֲרַמִּי אֹבֵד אָבִי עַד שֶׁהוּא גוֹמֵר כָּל הַפָּרָשָׁה, וּמַנִּיחוֹ בְּצַד הַמִּזְבֵּחַ, וְהִשְׁתַּחֲוָה וְיָצָא: בָּרִאשׁוֹנָה, כָּל מִי שֶׁיּוֹדֵעַ לִקְרוֹת, קוֹרֵא. וְכָל מִי שֶׁאֵינוֹ יוֹדֵעַ לִקְרוֹת, מַקְרִין אוֹתוֹ. נִמְנְעוּ מִלְּהָבִיא, הִתְקִינוּ שֶׁיְּהוּ מַקְרִין אֶת מִי שֶׁיּוֹדֵעַ וְאֶת מִי שֶׁאֵינוֹ יוֹדֵעַ: הָעֲשִׁירִים מְבִיאִים בִּכּוּרֵיהֶם בִּקְלָתוֹת שֶׁל כֶּסֶף וְשֶׁל זָהָב, וְהָעֲנִיִּים מְבִיאִין אוֹתָם בְּסַלֵּי נְצָרִים שֶׁל עֲרָבָה קְלוּפָה, וְהַסַּלִּים וְהַבִּכּוּרִים נִתָּנִין לַכֹּהֲנִים:

While the basket was still on his shoulder he recites from: "I acknowledge this day before the LORD your God that I have entered the land that the LORD swore to our fathers to assign us” (Deuteronomy 26:3) until he completes the passage. Rabbi Judah said: until [he reaches] “My father was a fugitive Aramean” (v.. When he reaches, “My father was a fugitive Aramean”, he takes the basket off his shoulder and holds it by its edges, and the priest places his hand beneath it and waves it. He then recites from “My father was a fugitive Aramean” until he completes the entire passage. He then deposits the basket by the side of the altar, bow and depart. Originally all who knew how to recite would recite while those who did not know how to recite, others would read it for them [and they would repeat the words]. But when they refrained from bringing, they decreed that they should read the words to both those who could and those who could not [recite so that they could repeat after them]. The rich would bring their bikkurim in baskets overlaid with silver or gold, while the poor used wicker-baskets of peeled willow-branches, and the baskets and the bikkurim were given to the priest.

Source 3 · Rishonim
Verified

Sefer HaChinukh

Sefer HaChinukh 608:1

The mitzvah prohibits eating second tithe during bereavement (the day of a relative's death and burial), and this restriction applies to all consecrated foods, not only second tithe; the rationale is that consecrated foods represent the table of the Higher realm, and one in grief and distress should not approach the King's table.

שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת – שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת. וְעִנְיַן מַעֲשֵׂר שֵׁנִי כְּתַבְתִּיו בְּסֵדֶר רְאֵה אָנֹכִי (מצוה תעג). וְעִנְיַן הָאֲנִינוּת דְּאוֹרָיְתָא הוּא, מִי שֶׁמֵּת לוֹ אֶחָד מִקְּרוֹבָיו שֶׁהוּא חַיָּב לְהִתְאַבֵּל עֲלֵיהֶם, אוֹתוֹ הַיּוֹם שֶׁיָּמוּת וְיִקְבְּרֶנּוּ נִקְרָא אוֹנֵן, וּבְפֵרוּשׁ אָמְרוּ זִכְרוֹנָם לִבְרָכָה, שֶׁיּוֹם מִיתָה וּקְבוּרָה בִּלְבַד הוּא עִקַּר הָאֲנִינוּת דְּאוֹרָיְתָא, וּבַיּוֹם דַּוְקָא וְלֹא בַּלַּיְלָה, שֶׁנֶּאֱמַר (ויקרא י, יט) וְאָכַלְתִּי חַטָּאת הַיּוֹם. וְדָרְשׁוּ זִכְרוֹנָם לִבְרָכָה (זבחים ק ב) הַיּוֹם אָסוּר וּבַלַּיְלָה מֻתָּר, וְעַל זֶה נֶאֱמַר (דברים כו יד) לֹא אָכַלְתִּי בְאֹנִי מִמֶּנּוּ. לוֹמַר, שֶׁאִם אָכַל בַּאֲנִינוּת הָיָה עוֹבֵר. וְלֹא מַעֲשֵׂר שֵׁנִי בִּלְבַד אָסוּר לְאָכְלוֹ בַּאֲנִינוּת אֶלָּא אַף כָּל הַקֳּדָשִׁים, מִי שֶׁאֲכָלָן בַּאֲנִינוּת לוֹקֶה עֲלֵיהֶן (רמב"ם מעשר שני פ"ג ה"ז). מִשָּׁרְשֵׁי הַמִּצְוָה. לְפִי שֶׁהַקֳּדָשִׁים שֻׁלְחַן גָּבוֹהַּ הֵם, וְאֵין רָאוּי לְמִי שֶׁהוּא דּוֹאֵג וְכוֹאֵב מְאֹד בִּלְבָבוֹ לִקְרַב אֶל שֻׁלְחַן הַמֶּלֶךְ, וְעַל דֶּרֶךְ מָשָׁל כְּעִנְיָן שֶׁכָּתוּב (אסתר ד, ב) כִּי אֵין לָבוֹא אֶל שַׁעַר הַמֶּלֶךְ בִּלְבוּשׁ שָׂק. וְעוֹד טַעַם אַחֵר, כִּי בַּאֲכִילַת הַקֳּדָשִׁים תִּמָּצֵא כַּפָּרָה אֶל הַבְּעָלִים, וּכְעִנְיָן שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (פסחים נט, ב), כֹּהֲנִים אוֹכְלִין וּבְעָלִים מִתְכַּפְּרִין. וְאֵין סָפֵק, כִּי בְּאָכְלָם אֶת קָדְשֵׁיהֶם, הָיוּ אוֹכְלִין אוֹתָם בְּכַוָּנָה וּבְדַעַת שְׁלֵמָה, וְכָל מַחְשְׁבוֹתָם וְכָל תְּנוּעוֹתֵיהֶם נְכוֹנוֹת נֶגֶד הַשֵּׁם, וּבִהְיוֹת הָאָדָם צָעוּר דּוֹאֵג וְחָרֵד בְּיוֹם מוֹת קְרוֹבוֹ אֵין דַּעְתּוֹ וְכַוָּנָתוֹ מְיֻשֶּׁבֶת כְּלָל, וְעַל כֵּן אֵין רָאוּי לֶאֱכֹל קָדְשֵׁי שָׁמַיִם, וְכָשֵׁר הַדָּבָר בְּעֵינֵי אוֹמְרוֹ. מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (רמב"ם שם), שֶׁאֵין חִיּוּב מַלְקוּת לְאוֹכֵל מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת אֶלָּא לְאוֹכֵל אוֹתוֹ בִּירוּשָׁלַיִם, וּמָה שֶׁאָמְרוּ, שֶׁהָאוֹכֵל אוֹתוֹ בַּאֲנִינוּת דְּרַבָּנָן שֶׁמַּכִּין אוֹתוֹ מַכַּת מַרְדּוּת, וְאֵיזֶהוּ אֲנִינוּת דְּרַבָּנָן? זֶה הַלַּיְלָה שֶׁאַחַר יוֹם הַקְּבוּרָה, וְכֵן כָּל הַיָּמִים שֶׁיִּשְׁתַּהֶה הַמֵּת בֵּין יוֹם מִיתָה וּקְבוּרָה (רמב"ם שם ה"ו). וְיֶתֶר פְּרָטֵי הַמִּצְוָה וּמִשְׁפְּטֵי הָאֲנִינוּת, מְבֹאָרִים בְּפֶרֶק שְׁמִינִי מִפְּסָחִים וְשֵׁנִי מִזְּבָחִים.

To not eat the second tithe in bereavement: To not eat the second tithe in bereavement. And I have written the content of the second tithe in the Order of Re’eh Anokhi (Sefer HaChinukh 473). And the content of bereavement from Torah writ is that one who has one of his relatives die on him is obligated to mourn for them — that day that [the relative] dies and he buries him, he is called a bereaved (onen). And they, may their memory be blessed, said explicitly that only the day of death and burial is the main bereavement from Torah writ. And [that is] specifically the day, but not the night, as it is stated (Leviticus 10:19), “And I ate the sin-offering of the day” — and they, may their memory be blessed, expounded (Zevachim 100b), “‘The day’ is forbidden, but it is permitted at night.” And about this is it stated (Deuteronomy 26:14), “I have not eaten from it in bereavement” — meaning to say that if he ate from it in bereavement, he would have transgressed. And it is not only second tithes that it is forbidden to eat in bereavement, but rather one who eats any consecrated foods in bereavement is lashed for them (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:7). It is from the roots of the commandment [that it is] because the consecrated foods are the table of the Higher realm, and it is not fitting for someone who is worried and very hurt in his heart to approach the table of the King. And by way of an analogy, it is like the matter that is written, “for one should not enter the gate of the king with sackcloth” (Esther 4:2). And another reason is because atonement of the owner is found in the eating of the consecrated foods — and like the matter that they, may their memory be blessed, said (Pesachim 59b), “The priests eat, and the owners are atoned.” And there is no doubt that when they would eat their consecrated foods, they would eat them with great concentration and with complete minds and [that] all of their thoughts and movements would be proper in front of God. And in a person being distressed, worried and trembling on the day of his relatives’s death, his mind and concentration will not be settled at all. And therefore, it is not fit to eat the consecrated foods of the Heavens [at that time]. And the matter is fit in the eyes of the one who says it (the author). From the laws of the commandment — that which they said (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:7) that the liability for lashes upon the one that eats the second tithe in bereavement is only upon the one that eats it in Jerusalem; that which they said that we administer lashes of rebellion upon the one that eats in bereavement from rabbinic writ, and that bereavement from rabbbinic writ is the night after the burial day, and so [too,] all the days that the dead body stays over between the day of death and the burial (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:6); and the rest of the details of the commandment and the statutes of bereavement — are elucidated in the eighth chapter of Pesachim and the second of Zevachim.

Source 4 · Rishonim
Verified

Sefer HaChinukh

Sefer HaChinukh 609:1

Discusses the commandment to listen to the Levites as they pronounce blessings and curses ensuring the future generations' awareness and adherence to the covenant.

שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בְּטֻמְאָה – שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בְּטֻמְאָה וַאֲפִלּוּ בִּירוּשָׁלַיִם עַד שֶׁיִּפָּדֶה (רמב"ם בספהמ"צ ל"ת קנ), שֶׁהָעִקָּר אֶצְלֵנוּ שֶׁמַּעֲשֵׂר שֵׁנִי שֶׁנִּטְמָא פּוֹדִין אוֹתוֹ וַאֲפִילּוּ בִּירוּשָׁלַיִם, כְּמוֹ שֶׁהִתְבָּאֵר בְּמַסֶּכֶת מַכּוֹת (יט, ב), וְעַל זֶה נֶאֱמַר (דברים כו יד) לֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא, וְהוּא כְּאִלּוּ אָמַר לֹא תְּבַעֵר מִמֶּנּוּ בְּטָמֵא, כְּלוֹמַר לֹא תֹּאכַל מִמֶּנּוּ בְּטָמֵא, כִּי אַחַר שֶׁהַשֵּׁם צִוָּנוּ שֶׁנֹּאמַר לֹא עָשִׂיתִי כֵּן וְכֵן, הֲרֵי הוּא כְאִלּוּ צִוָּנוּ לֹא תַעֲשֶׂה כֵּן, וּמִן הַטַּעַם הַזֶּה נַחְשֹׁב לְשׁוֹנוֹת אֵלּוּ שֶׁבְּפָסוּק זֶה לְלָאוִין, וְהִנֵּה סוֹף הַפָּסוּק אוֹמֵר שָׁמַעְתִּי בְּקוֹל יְיָ אֱלֹהָי, לוֹמַר, שֶׁהוּא הִזְהִירָנוּ עַל כָּל זֶה. מִשָּׁרְשֵׁי הַרְחָקַת הַטֻּמְאָה מִן הַקֹּדֶשׁ, כָּתַבְתִּי בִּמְקוֹמוֹת הַרְבֵּה מִן הַסֵּפֶר, מָה שֶׁיָּדַעְתִּי בּוֹ (עי' מצוה שסב). מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (בספרי), לֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא, בֵּין שֶׁאֲנִי טָמֵא וְהוּא טָהוֹר, בֵּין שֶׁאֲנִי טָהוֹר וְהוּא טָמֵא, כְּלוֹמַר שֶׁבְּכָל אֶחָד מִשְּׁנֵי צְדָדִין אֵלּוּ לוֹקִין עֲלֵיהֶן, וְהוּא שֶׁיֹּאכַל אוֹתוֹ בִּירוּשָׁלַיִם, שֶׁהוּא מְקוֹם אֲכִילָתוֹ, שֶׁכֵּן פֵּרְשׁוּ זִכְרוֹנָם לִבְרָכָה, שֶׁאֵין לוֹקִין עָלָיו אֶלָּא שָׁם, אֲבָל הָאוֹכְלוֹ בְּטֻמְאָה חוּץ לִירוּשָׁלַיִם אֵינוֹ לוֹקֶה עָלָיו, אֶלָּא מַכִּין אוֹתוֹ מַכַּת מַרְדּוּת דְּרַבָּנָן. וְיֶתֶר פְּרָטֶיהָ, מְבֹאָרִין בְּסוֹף מַכּוֹת (יט ב).

To not eat the second tithe in impurity: To not eat the second tithe in impurity — and even in Jerusalem — until it is redeemed (Sefer HaMitzvot, Negative Commandments 150); as the essential rule for us is that we can redeem second tithe that has become impure, even in Jerusalem, as it is elucidated in Tractate Makkot 19b. And about this is it stated (Deuteronomy 26:14), “I have not disposed of it while impure” — and it is as if it said, “You shall not dispose of it while impure,” meaning to say, “You shall not eat from it while impure.” As since God commanded us that we should say, “I did not do this and that,” behold it is as if He commanded us, “Do not do this.” And for that reason, these expressions in this verse are considered negative commandments. And behold, the end of the verse states, “I have heeded to the voice of the Lord, my God” — meaning to say that He warned us about all this. I have written in many places in this book what I have known from the roots of distancing impurity from consecrated foods. (See Sefer HaChinukh 362.) From the laws of the commandment is that which they, may their memory be blessed, said (Makkot 19b), “‘I have not disposed of it while impure’ — whether I am impure and it is pure or whether I am pure and it is impure” — meaning to say, that from each one of these two angles, we administer lashes for them. And this is when he eats it in Jerusalem, which is the place of its eating. As so did they, may their memory be blessed, explain, that we only administer lashes for it there. But one who eats it in impurity outside of Jerusalem is not lashed for it, but we do administer rabbinic lashes of rebellion upon him. [These] and the rest of its details are elucidated at the end of Makkot.

Source 5 · Rishonim
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Sefer HaChinukh

Sefer HaChinukh 610:1

One who expends money of the second tithe must use it only for eating, drinking, and anointing the body, and cannot use it to purchase vessels, slaves, or other items, nor even for other commandments—and if one does expend it for other purposes, one must replace that money and use the replacement to buy food to consume in Jerusalem.

שֶׁלֹּא לְהוֹצִיא דְּמֵי מַעֲשֵׂר שֵׁנִי אֶלָּא בַּאֲכִילָה וּשְׁתִיָּה – שֶׁלֹּא לְהוֹצִיא דְּמֵי מַעֲשֵׂר שֵׁנִי אֶלָּא בְּצָרְכֵי אֲכִילָה וּשְׁתִיָּה, וְעַל זֶה נֶאֱמַר (דברים כו, יד) וְלֹא נָתַתִּי מִמֶּנּוּ לְמֵת שָׁמַעְתִּי בְּקוֹל יְיָ אֱלֹהָי, כְּלוֹמַר, לֹא הוֹצֵאתִי מִמֶּנּוּ בְּדָבָר שֶׁאֵינוֹ מְקַיֵּם אֶת הַגּוּף. בְּשֹׁרֶשׁ מִצְוַת מַעֲשֵׂר שֵׁנִי שֶׁכָּתַבְתִּי בְּסֵדֶר רְאֵה אָנֹכִי (מצוה תעג) תָּבִין טַעַם הָעִנְיָן, לָמָּה נִצְטַוִּינוּ שֶׁלֹּא לְהוֹצִיאוֹ כִּי אִם בְּצָרְכֵי אֲכִילָה וּשְׁתִיָּה, וְלֹא נוּכַל לְהוֹצִיאוֹ אֲפִלּוּ לִקְנוֹת בּוֹ כְּלֵי כֶּסֶף וְזָהָב אוֹ עֲבָדִים וּשְׁאָר הַדְּבָרִים, וְקָחֶנּוּ מִשָּׁם. מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (מעשר שני פ"ב, מ"א), שֶׁמֻּתָּר לְהוֹצִיאוֹ בִּדְבָרִים שֶׁיָּסוּךְ גּוּפוֹ בָּהֶם, שֶׁהַסִּיכָה בִּכְלַל אֲכִילָה וּשְׁתִיָּה, דִּכְעֵין מָזוֹן הִיא, לְחַזֵּק הַגּוּף וּלְהוֹעִילוֹ. וּמָה שֶׁאָמְרוּ (רמב"ם מעשר שני פ"ג ה"י), שֶׁאָסוּר לְהוֹצִיא דָּמָיו בְּשׁוּם דָּבָר אַחֵר, חוּץ מֵאֲכִילָה וּשְׁתִיָּה וְסִיכָה, וַאֲפִלּוּ יִהְיֶה דְּבַר מִצְוָה. וּלְשׁוֹן סִפְרֵי שֶׁלֹּא לָקַחְתִּי מִמֶּנּוּ אָרוֹן וְתַכְרִיכִין. וְאָמְרוּ זִכְרוֹנָם לִבְרָכָה (מעשר שני פ"א, מ"ז), שֶׁכָּל זְמַן שֶׁהוֹצִיא מִמֶּנּוּ כְּלוּם לְשׁוּם דָּבָר, חוּץ מֵאֲכִילָה וּשְׁתִיָּה וְסִיכָה, שֶׁתַּשְׁלוּם זֶה הוּא שֶׁיְּשַׁלֵּם מָעוֹת כְּנֶגְדָּן וְיֹאכַל מֵהֶן בִּירוּשָׁלַיִם צָרְכֵי סְעוּדָה, וּמִן הַדּוֹמֶה דְּכֵיוָן שֶׁיֵּשׁ בּוֹ תַּשְׁלוּמִין אֵין בּוֹ חִיּוּב מַלְקוּת. וְיֶתֶר פְּרָטֶיהָ מְבֹאָרִין בְּמַסֶּכֶת מַעֲשֵׂר שֵׁנִי.

To only expend monies of the second tithe for eating and drinking: To only expend monies of the second tithe for the needs of eating and drinking. And about this is it stated (Deuteronomy 26:14), “and I did not give from it to the dead; I have heeded to the voice of the Lord, my God” — meaning to say, “I have not expended from it for a thing that does not sustain the body.” You will understand the reason of the matter, of why we were commanded to only expend it for the needs of eating and drinking and we cannot expend it even to acquire silver and gold vessels or slaves or other things, from what I wrote in the Order of Re’eh about the root of the commandment of the second tithe (Sefer HaChinukh 473) — take it from there. From the laws of the commandment is that which they, may their memory be blessed, said (Mishnah Maaser Sheni 2:1) that it is permitted to expend on things with which he can anoint his body — as anointing is included in eating and drinking, since it is similar to nourishment, to strengthen and benefit the body. And [also] that which they said (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:10) that it is forbidden to expend its monies upon anything besides eating, drinking and anointing, and even if it is for the matter of a commandment — and the language of Sifrei Devarim 303 is “That I did not buy from it a coffin and a shroud.” And they, may their memory be blessed, [also] said (Mishnah Maaser Sheni 1:7) that any time that he expended anything except for eating, drinking and anointing, the repayment for it is that he should spend money corresponding to it and eat the requirements of a meal with it in Jerusalem. And it appears that since there is repayment for it, there is no liability for lashes. [These] and the rest of its details are elucidated in Tractate Maaser Sheni.

Source 6 · Rishonim
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Sefer HaMitzvot (Rambam) — Positive Commandment 125: Bikkurim

Sefer HaMitzvot, Positive Commandments 125

Rambam enumerates the obligation to bring first fruits to the Temple; the owner must carry the basket, present it to the kohen, and recite the prescribed passage in Deuteronomy 26.

היא שצונו להוציא הבכורים ולהביאם למקדש. והוא אמרו יתברך ראשית בכורי אדמתך תביא בית ה' אלהיך. ומבואר שהמצוה הזאת אינה נוהגת אלא בפני הבית ולא יבאו אלא מפירות ארץ ישראל וסוריא ועבר הירדן ומשבעת המינין. וכבר התבארו משפטי מצוה זו במסכת בכורים ושם התבאר שהבכורים נכסי כהן.

That is that He commanded us to extract the first-fruits and bring them to the Temple. And that is His, may He be blessed, saying, "The choice first-fruits of your soil you shall bring to the house of the Lord, your God" (Exodus 23:19). And it is explained that this commandment is only practiced in the presence of the Temple and only comes from fruits of the Land of Israel, Syria and Transjordan, and from the [designated] seven species. And the regulations of this commandment have already been explained in Tractate Bikkurim.

Source 7 · Rishonim
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Sefer HaMitzvot (Rambam) — Positive Commandment 132: Declaration of Tithes

Sefer HaMitzvot, Positive Commandments 132

The mitzvah of reciting the first-fruits (mikra bikkurim) commands one to recount God's kindnesses from the patriarchs through the Egyptian servitude and affliction, offering praise and requesting continued blessing when bringing the first-fruits, as stated in Deuteronomy 26:5 and the passage that follows.

היא שצונו לספר טובותיו אשר היטיב לנו והצילנו. ומתחיל בענין יעקב אבינו ומסיים בעבודת המצריים וענותם אותנו ולשבחו על כל זה ולבקש ממנו להתמיד הברכה כשיביא הבכורים, והוא אמרו יתעלה וענית ואמרת לפני ה' אלהיך ומה שבא אחר זה מהפרשה כלה, וזאת המצוה כלה נקראת מקרא בכורים. וכבר התבארו משפטי מצוה זו במסכת בכורים ובפרק ז' מסוטה.

That is that He commanded us to tell over His kindnesses that He benefited us and saved us - and one begins with the topic of our father, Yaakov, and finishes with the toil of the Egyptians and their afflicting us - to praise Him about all of this; and to request from Him to continue the blessing, at the time that one brings the first-fruits. And that is His, may He be exalted, saying, "And You shall lift your voice and say before the Lord, your God" (Deuteronomy 26:5) - and all that appears after that in this section. And all of this commandment is that which is called the recitation of the first-fruits (mikra bikkurim).

Source 8 · Rishonim
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Mishneh Torah, Hilkhot Ma'aser Sheni 11:1–11 — Viduy Ma'aser

Mishneh Torah, Second Tithes and Fourth Year's Fruit 11:1-11:1

Rambam codifies the declaration of tithes (Viduy Ma'aser): its timing (Pesach of the fourth and seventh years), who must recite it, the exact text from Deuteronomy 26, and its significance as an accounting before God.

מִצְוַת עֲשֵׂה לְהִתְוַדּוֹת לִפְני ה' אַחַר שֶׁמּוֹצִיאִין כָּל הַמַּתָּנוֹת שֶׁבְּזֶרַע הָאָרֶץ וְזֶהוּ הַנִּקְרָא וִדּוּי מַעֲשֵׂר:

It is a positive commandment to make a declaration before G‑d after all the presents from the agricultural products. This is called the declaration of the tithes.

Source 9 · Rishonim
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Sefer HaChinukh

Sefer HaChinukh 606:1

Discusses the commandment to offer the first fruits and to make a declaration of gratitude upon delivering them to the Temple. It emphasizes the importance of recognizing God's role in the prosperity of the Land of Israel.

מִצְוַת קְרִיאָה עַל הַבִּכּוּרִים – שֶׁנִּצְטַוִּינוּ בַּהֲבִיאֵנוּ הַבִּכּוּרִים לַמִּקְדָּשׁ לִקְרוֹת עֲלֵיהֶם הַכְּתוּבִים אֵלּוּ הַנִּזְכָּרִים בְּפָרָשָׁה זוֹ, וְהֵן, מֵאֲרַמִּי אֹבֵד אָבִי עַד הִנֵּה הֵבֵאתִי אֶת רֵאשִׁית פְּרִי הָאֲדָמָה אֲשֶׁר נָתַתָּה לִּי יְיָ. וְעַל זֶה נֶאֱמַר (דברים כו ה) וְעָנִיתָ וְאָמַרְתָּ לִפְנֵי יְיָ אֱלֹהֶיךָ וְגוֹ'. וְזֹאת הַמִּצְוָה יִקְרְאוּ זִכְרוֹנָם לִבְרָכָה (סוטה לב א) מִקְרָא בִּכּוּרִים. וּמִצְוַת הֲבָאָתָן כְּתַבְתִּיו בְּסֵדֶר מִשְׁפָּטִים בְּמִצְוַת הֲבָאַת הַבִּכּוּרִים (מצוה עב), וְנִכְפְּלָה הַמִּצְוָה לַהֲבִיאָן כְּמוֹ כֵן בְּפָרָשָׁה זוֹ, וּכְבָר נוֹדַע כִּי הַרְבֵּה מִן הַמִּצְוֹת נִכְפָּלוֹת בַּתּוֹרָה, וְכֻלָּן לְעִנְיָן וּלְצֹרֶךְ גָּדוֹל. מִשָּׁרְשֵׁי הַמִּצְוָה. לְפִי שֶׁהָאָדָם מְעוֹרֵר מַחְשְׁבוֹתָיו וּמְצַיֵּר בִּלְבָבוֹ הָאֱמֶת בְּכֹחַ דִּבְרֵי פִּיו, עַל כֵּן, בְּהֵיטִיב אֵלָיו הַשֵּׁם בָּרוּךְ הוּא וּבְבָרְכוֹ אוֹתוֹ וְאֶת אַדְמָתוֹ לַעֲשׂוֹת פֵּרוֹת וְזָכָה לַהֲבִיאָם לְבֵית אֱלֹהֵינוּ רָאוּי לוֹ לְעוֹרֵר לִבּוֹ בְּדִבְרֵי פִּיהוּ וְלַחְשֹׁב כִּי הַכֹּל הִגִּיעַ אֵלָיו מֵאֵת אֲדוֹן הָעוֹלָם, וִיסַפֵּר חֲסָדָיו יִתְבָּרַךְ עָלֵינוּ וְעַל כָּל עַם יִשְׂרָאֵל דֶּרֶךְ כְּלָל, וְעַל כֵּן, מַתְחִיל בְּעִנְיַן יַעֲקֹב אָבִינוּ שֶׁחִלְּצוֹ הָאֵל מִיַּד לָבָן, וְעִנְיַן עֲבוֹדַת הַמִּצְרִיִּים בָּנוּ, וְהִצִּילָנוּ הוּא בָּרוּךְ הוּא מִיָּדָם, וְאַחַר הַשֶּׁבַח מְבַקֵּשׁ מִלְּפָנָיו לְהַתְמִיד הַבְּרָכָה עָלָיו, וּמִתּוֹךְ הִתְעוֹרְרוּת נַפְשׁוֹ בְּשֶׁבַח הַשֵּׁם וּבְטוּבוֹ זוֹכֶה וּמִתְבָּרֶכֶת אַרְצוֹ, וְעַל כֵּן צִוָּנוּ בָּרוּךְ הוּא עַל זֶה, כִּי חָפֵץ חֶסֶד הוּא.

The commandment of recital over the first-fruits: That we commanded when bringing the first-fruits to the Temple to recite these verses in this section over them; and they are from, “My father was a wandering Aramean” (Deuteronomy 26:5), until “behold I have brought the first of the fruit of the land that the Lord gave me” (Deuteronomy 26:10). And about this is it stated (Deuteronomy 26:5), “And you will answer and you will say in front of the Lord, your God, etc.” And they, may their memory be blessed, called this commandment, (Sotah 32a), “the recital of the first-fruits.” I have written about the commandment of bringing them in the Order of Mishpatim (Sefer HaChinukh 91); and the commandment to bring them is likewise repeated in this section. And we already know that many of the commandments are repeated in the Torah; and all of them are for a great matter or necessity. It is from the root of the commandment [that it is] since a man arouses his thoughts and draws the truth in his heart with the power of the words of his mouth. Therefore, in that God did good to him, and in that He blessed him and his land to bear fruits, and he merited to bring the fruits to the House of our God; it is appropriate for him to arouse his heart with the words of his mouth and ponder that everything arrived to him from the Master of the universe, and he recount His kindnesses, may He be blessed, upon us and upon the people of Israel, more generally. Therefore, he begins with the subject of Yaakov, our father, whom God rescued from the hand of Lavan, and the subject of the slavery of the Egyptians over us, and His, blessed be He, rescuing us from their hand. And following the praise, he requests from Him to eternally bestow the blessing on him. And from the arousal of his soul with the praise of God and His goodness, he will merit that his land be blessed. Therefore, God commanded us about this, since He desires kindness.

Source 10 · Rishonim
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Sefer HaChinukh

Sefer HaChinukh 607:1

The mitzvah of tithe declaration requires one to declare before God in the Temple that legally required tithes and priestly gifts have been separated from grain and fruit with nothing retained, and this declaration is made during the day in any language after the third year's poor-tithe separation, on the final day of Pesach in the fourth year and similarly in the seventh year.

מִצְוַת וִדּוּי מַעֲשֵׂר – שֶׁנִּצְטַוִּינוּ לְהִתְוַדּוֹת לִפְנֵי הַשֵּׁם בָּרוּךְ הוּא וּלְהַגִּיד בְּפִינוּ בְּבֵית מִקְדָּשׁוֹ, שֶׁהוֹצֵאנוּ חֻקֵּי הַמַּעַשְׂרוֹת וְהַתְּרוּמוֹת מִתְּבוּאוֹתֵינוּ וּמִפֵּרוֹתֵינוּ, וְשֶׁלֹּא נִשְׁאַר כְּלוּם מֵהֶם בִּרְשׁוּתֵנוּ שֶׁלֹּא נָתַנּוּ אוֹתוֹ, וְזֶה נִקְרָא מִצְוַת וִדּוּי מַעֲשֵׂר, וְעַל זֶה נֶאֱמַר (דברים כו יג) וְאָמַרְתָּ לִפְנֵי יְיָ אֱלֹהֶיךָ בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת וְגוֹ'. מִדִּינֵי הַמִּצְוָה. כְּגוֹן מַה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (מגילה כ, ב) אֵין מִתְוַדִּין וִדּוּי זֶה אֶלָּא בַּיּוֹם, וְכָל הַיּוֹם כָּשֵׁר לְוִדּוּי מַעֲשֵׂר, וְהוּא נֶאֱמָר בְּכָל לָשׁוֹן (סוטה לב ב). וּמִצְוָתוֹ בְּבֵית הַמִּקְדָּשׁ שֶׁנֶּאֱמַר לִפְנֵי יְיָ אֱלֹהֶיךָ. אֲבָל אִם הִתְוַדָּה בְּכָל מָקוֹם יָצָא. וְצָרִיךְ הַמִּתְוַדֶּה שֶׁלֹּא יִשָּׁאֵר אֶצְלוֹ דָּבָר מִכָּל הַמַּתָּנוֹת, שֶׁכֵּן הוּא אוֹמֵר בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת. וְאֵימָתַי הוּא מִתְוַדֶּה? אַחַר שָׁנָה שְׁלִישִׁית, שֶׁמַּפְרִישִׁין בָּהּ מַעְשַׂר עָנִי, בַּשָּׁנָה הָרְבִיעִית שֶׁאַחֲרֶיהָ, בְּיוֹם טוֹב הָאַחֲרוֹן שֶׁל פֶּסַח, וְכֵן בַּשָּׁנָה הַשְּׁבִיעִית. וְיֶתֶר פְּרָטֶיהָ, מְבֹאָרִים בְּפֶרֶק אַחֲרוֹן מִמַּסֶּכֶת מַעֲשֵׂר שֵׁנִי.

The commandment of declaration of tithes: That we have been commanded to declare before God, blessed be He, and to state with our mouths in His Temple, that we took out the legally required tithes and priestly tithes from our grain and from our fruits, and that none of them is remaining in our possession that we have not given. And this is called the commandment of the declaration of tithes. And about this is it stated (Deuteronomy 26:13), “And you shall say before the Lord, your God, ‘I have disposed of the holy from the house, etc.’” From the laws of the commandment is, for example, that which they, may their memory be blessed, said (Megillah 20b) [that] we only make this declaration during the day, and that the whole day is fit for the declaration of the tithe, and that it can be said in any language (Sotah 32b). And [the proper execution of] its commandment is in the Temple, as it is stated, “in front of the Lord, your God.” But if he makes the declaration in any place, he has fulfilled [it]. And there cannot be anything left of any of the gifts with the one making the declaration, as he says, “I have disposed of the holy from the house.” And when does he make the declaration? After the third year in which we separate the poor-tithe, in the fourth year which is after it on the last day of Pesach; and so [too,] in the seventh [year]. And the rest of its laws are elucidated in the last chapter of Tractate Maaser Sheni.