Study Rosh Hashanah folio 12B with parallel Hebrew-English text, traditional commentary, and modern study tools. Free access to Babylonian Talmud online.
after sunset, so that they belong to the new year, one may not set aside teruma and tithe from the one to the other, as one may not set aside teruma and tithe from the new crop for the old nor from the old crop for the new. If it was the second year of the Sabbatical cycle going into the third year
From where are these matters derived that during the 3rd year one must set aside poor man’s tithe and not second tithe? R' Yehoshua ben Levi said: The verse states: “When you have made an end of tithing all the tithes of your produce in the 3rd year, which is the year of the tithe” (Deuteronomy 26:
Or perhaps it is not like this, but in fact even first tithe is nullified during the 3rd year and only one tithe is set aside, i.e., the poor man’s tithe. Therefore, the verse states: “Thus speak to the Levites, and say to them: When you take of the children of Israel the tithes which I have given y
The same halakha is taught in another baraita: The verse states: “When you have made an end of tithing all the tithes of your produce in the 3rd year, which is the year of the tithe.” This is referring to the year when there is only one of the two tithes that had been given in the previous years. Ho
R' Eliezer ben Ya’akov says: One need not learn this from here but from another source, as it says: “Thus speak to the Levites, and say to them: When you take of the children of Israel the tithes which I have given you from them for your inheritance.” The verse juxtaposes the first tithe to an inher