Kli Yakar develops the connection between tithing, blessing, and reverence, stressing that the tithe disciplines a person's relationship to wealth. It offers a homiletical route from the tenth as a fixed measure to the inner work of refusing to treat success as exclusively one's own.
עַשֵּׂר תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ וְגוֹ׳. לְפִי שֶׁנֶּאֱמַר (מלאכי ג י) ״הָבִיאוּ הַמַּעֲשֵׂר אֶל בֵּית הָאוֹצָר וְגוֹ׳ וַהֲרִיקוֹתִי לָכֶם בְּרָכָה עַד בְּלִי דָי״, שֶׁיִּבְלוּ שִׂפְתוֹתֵיכֶם מִלּוֹמַר דַּי. (שבת לב:) וּבֵאוּר הָעִנְיָן הוּא שֶׁיּוּשְׁפַע לָהֶם רִבּוּי תְּבוּאָה הַרְבֵּה יוֹתֵר מִכְּדֵי הַצֹּרֶךְ, וְאִם כֵּן וַדַּאי לֹא יוּכְלוּ לוֹמַר דַּי, כִּי לְשׁוֹן ״דַּי״ שַׁיָּךְ לוֹמַר כְּשֶׁיֵּשׁ לָהֶם דֵּי מַחְסוֹרָם, אֲבָל כְּשֶׁיֵּשׁ לָהֶם דַּי וְהוֹתֵר לֹא יוּכְלוּ לוֹמַר דַּי, וְזֶהוּ ״בְּלִי דָי״, וּ״בְלִי״ הוּא לְשׁוֹן לֹא, וְרָצָה לוֹמַר שֶׁלֹּא יֹאמַר עָלָיו דַּי, וְהַיְנוּ שֶׁיִּבְלוּ שִׂפְתוֹתֵיהֶם מִלּוֹמַר דַּי, כִּי אֵין הַפֶּה יָכוֹל לְדַבֵּר דַּי כְּשֶׁיֵּשׁ דַּי וְהוֹתֵר. וְעַל אוֹתוֹ רִבּוּי מֻפְלָג אָמַר כֶּפֶל ״עַשֵּׂר תְּעַשֵּׂר״, וְרָצָה לוֹמַר, אִם ״עַשֵּׂר״, שֶׁתִּתֵּן מַעֲשֵׂר בְּשָׁנָה זוֹ עֲשָׂרָה מִמֵּאָה, אָז תִּזְכֶּה שֶׁלַּשָּׁנָה הַבָּאָה ״תְּעַשֵּׂר אֵת כָּל תְּבוּאַת זַרְעֶךָ״ שֶׁל שָׁנָה זוֹ, וְיַעֲשֶׂה לַשָּׁנָה הַבָּאָה אֶלֶף מִדּוֹת וְתִתֵּן מֵאָה מַעֲשֵׂר, וְכֵן יַעֲשֶׂה מִדֵּי שָׁנָה בְּשָׁנָה, זֶה שֶׁאָמַר: ״הַיֹּצֵא הַשָּׂדֶה שָׁנָה שָׁנָה״. אַךְ לְפִי שֶׁמָּצִינוּ שֶׁכָּל עִנְיְנֵי צְדָקָה כְּפוּלִים: ״עַשֵּׂר תְּעַשֵּׂר״, ״נָתוֹן תִּתֵּן״, ״פָּתוֹחַ תִּפְתַּח״, ״וְהַעֲבֵט תַּעֲבִיטֶנּוּ״, וְכֵן הַשָּׂכָר כָּפוּל: ״כִּי בָּרֵךְ יְבָרֶכְךָ״, עַל כֵּן נִרְאֶה שֶׁכָּל עִנְיְנֵי הַצְּדָקָה כְּפוּלִים: הַנְּתִינָה בַּיָּד, וְהַפִּיּוּס בַּפֶּה, עַל יְדֵי שֶׁלֹּא יֵרַע לְבָבוֹ וְיִתֵּן לוֹ בְּסֵבֶר פָּנִים יָפוֹת וּבְלֵב שָׁלֵם, וְרָשׁ לֹא שָׁמַע גְּעָרָה, כְּאָמְרוּ רַבּוֹתֵינוּ זִכְרוֹנָם לִבְרָכָה (ברכות ח.): הַמִּתְפַּלֵּל יִשְׁהֶה כְּשִׁעוּר כְּנִיסַת שְׁנֵי פְּתָחִים כוּ׳, וְהוּא לְקַיֵּם מַה שֶּׁנֶּאֱמַר (תהלים יז טו): ״אֲנִי בְּצֶדֶק אֶחֱזֶה פָנֶיךָ״. וּמִכָּאן לָמְדוּ שֶׁקֹּדֶם שֶׁיִּתְפַּלֵּל יִתֵּן פְּרוּטָה לִצְדָקָה (ב״ב י.), וְזֶהוּ שִׁעוּר שְׁנֵי פְּתָחִים כְּמוֹ שֶׁנֶּאֱמַר: ״פָּתוֹחַ תִּפְתַּח אֶת יָדְךָ״, וְהַיְנוּ פְּתִיחַת הַיָּד וּפְתִיחַת הַלֵּב, שֶׁנִּזְכָּר בַּפָּסוּק הַקּוֹדֵם ״לֹא תְאַמֵּץ אֶת לְבָבְךָ, וְלֹא תִקְפֹּץ אֶת יָדְךָ״. עַל כֵּן כָּל עִנְיְנֵי הַצְּדָקָה כְּפוּלִים: אַחַת בַּיָּד וְאַחַת בַּלֵּב, וְעַל כָּל אֶחָד מֵאֵלֶּה הַקָּדוֹשׁ בָּרוּךְ הוּא קוֹבֵעַ לוֹ שָׂכָר בִּפְנֵי עַצְמוֹ, לְכָךְ נֶאֱמַר: ״כִּי בָרֵךְ יְבָרֶכְךָ״. וְעַל זֶה אָמְרוּ רַבּוֹתֵינוּ זִכְרוֹנָם לִבְרָכָה בַּמִּדְרָשׁ (ילקו״ש ישעיה תמה): חָטְאוּ בְּכִפְלַיִם כוּ׳, כִּי חָטְאוּ בַּצְּדָקָה שֶׁעִנְיָנָהּ כָּפוּל, כְּמוֹ שֶׁכָּתוּב (יחזקאל טז מט): ״הִנֵּה זֶה הָיָה עֲוֹן סְדֹם אֲחוֹתֵךְ, יַד עָנִי וְאֶבְיוֹן לֹא הֶחֱזִיקָה״, וְחָטְאוּ גַם בַּשַּׁבָּתוֹת, כְּמוֹ שֶׁכָּתוּב (שם כב כו): ״וּמִשַּׁבְּתוֹתַי הֶעְלִימוּ עֵינֵיהֶם״, שֶׁכָּל עִנְיְנֵי שַׁבָּת כָּפוּל (מדרש תהלים צב א), וְחָטְאוּ גַם בְּשִׁלּוּחַ עֲבָדִים חָפְשִׁי בִּימֵי יִרְמְיָה (לד יא), וּכְתִיב בָּהֶם (דברים טו יח): ״כִּי מִשְׁנֶה שְׂכַר שָׂכִיר עֲבָדְךָ״. וְזֶהוּ חָטְאוּ בְּכִפְלַיִם כוּ׳.
“You shall surely tithe all the produce of your seed [etc.].” Since it is stated (Malachi 3:10): Bring the tithes to the storehouse [etc.] and I will pour out for you a blessing until there is no limit [bli dai]. [This means] that your lips will become worn out from saying enough [dai] (Shabbat 32b). The explanation of this matter is that they will receive an abundance of produce, much more than they need, and if so, they certainly will not be able to say “enough,” because the term “enough” is appropriate to say when they have enough for their needs. But when they have enough and more, they will not be able to say “enough,” and this is the meaning of without enough [bli dai]. “Bli” is a term of negation, meaning they will not say enough about it. And this is why their lips will become worn out from saying enough“, because the mouth cannot speak ”enough“ when there is enough and more. And regarding that extraordinary abundance, it says the doubled phrase ”aser te’aser“ [you shall surely tithe], meaning: if you tithe [”aser“] by giving a tenth in this year, ten out of a hundred, then you will merit that in the following year you will tithe [”te’aser“] all the produce of your seed from this year, and it will produce a thousand measures in the following year, and you will give a hundred as a tithe. And so it will be from year to year, which is what is meant by that which goes forth from the field year by year. However, since we find that all matters of charity are doubled, You shall surely tithe [Hebrew: aser te’aser], You shall surely give [Hebrew: naton titen], You shall surely open [Hebrew: patoach tiftach], You shall surely lend [Hebrew: ha’avet ta’avitenu], and likewise the reward is doubled as it says He will surely bless you [Hebrew: barech yevarechecha]. Therefore, it appears that all matters of charity are doubled: the giving with the hand, and the appeasement with the mouth, through not letting one’s heart be grieved and giving with a pleasant countenance and a whole heart, and “the poor man does not hear rebuke.” As our Sages said (Berakhot 8a), “One who prays should wait the time it takes to enter through two doorways, etc.” This is to fulfill what is said (Psalms 17:15), I, through righteousness, shall see Your face. From here they learned that before one prays, one should give a coin to charity (Bava Batra 10a). And this is the measure of “two doorways,” as it is written, You shall surely open your hand. That is, the opening of the hand and the opening of the heart, which is mentioned in the preceding verse: You shall not harden your heart nor close your hand. Therefore, all matters of charity are doubled, one with the hand and one with the heart, and for each of these, the Holy One, blessed be He, establishes a separate reward. Thus it says, “He will surely bless you.” And regarding this, our Sages said in the Midrash (Yalkut Shimoni, Isaiah 445), “They sinned doubly, etc.” For they sinned regarding charity, which is a doubled matter, as it is written (Ezekiel 16:49), Behold, this was the sin of Sodom, your sister: the hand of the poor and needy she did not strengthen. And they also sinned regarding Sabbaths, as it is written (Ezekiel 22:26), And from My Sabbaths they averted their eyes, for all matters of Sabbath are doubled (Midrash Tehillim 92:1). And they also sinned in the releasing of servants to freedom in the days of Jeremiah (34:11), and it is written about them (Deuteronomy 15:18), For double the wages of a hired servant has your servant worked for you. And this is [the meaning of] “they sinned doubly, etc.”