613 Mitzvot
T'rumah, Tithes and Taxes
- That an uncircumcised person shall not eat of the t'rumah (heave offering),
and the same applies to other holy things. This rule is inferred from the law
of the Paschal offering, by similarity of phrase (Ex. 12:44-45 and Lev. 22:10)
but it is not explicitly set forth in the Torah.
Traditionally, it has been learnt that the rule that the uncircumcised must not
eat holy things is an essential principle of the Torah and not an enactment of
the Scribes (negative).
- Not to alter the order of separating the t'rumah and the tithes; the
separation be in the order first-fruits at the beginning, then the t'rumah,
then the first tithe, and last the second tithe (Ex. 22:28) (negative)
- To give half a shekel every year (to the Sanctuary for provision of the
public sacrifices) (Ex. 30:13) (affirmative).
- That a cohen who is unclean shall not eat of the t'rumah (Lev. 22:3-4)
(negative)
- That a person who is not a cohen or the wife or unmarried daughter of a cohen shall not eat of the t'rumah (Lev. 22:10) (negative)
- That a sojourner with a cohen or his hired servant shall not eat of the
t'rumah (Lev. 22:10) (negative)
- Not to eat tevel (something from which the t'rumah and tithe have not yet
been separated) (Lev. 22:15) (negative)
- To set apart the tithe of the produce (one tenth of the produce after
taking out t'rumah) for the Levites (Lev. 27:30; Num. 18:24) (affirmative)
- To tithe cattle (Lev. 27:32) (affirmative).
- Not to sell the tithe of the herd (Lev. 27:32-33) (negative).
- That the Levites shall set apart a tenth of the tithes, which they had
received from the Israelites, and give it to the cohanim (called the t'rumah of
the tithe) (Num. 18:26) (affirmative)
- Not to eat the second tithe of cereals outside Jerusalem (Deut. 12:17)
(negative).
- Not to consume the second tithe of the vintage outside of Jerusalem (Deut.
12:17) (negative).
- Not to consume the second tithe of the oil outside of Jerusalem (Deut.
12:17) (negative).
- Not to forsake the Levites (Deut. 12:19); but their gifts (dues) should be
given to them, so that they might rejoice therewith on each and every festival
(negative)
- To set apart the second tithe in the first, second, fourth and fifth years
of the sabbatical cycle to be eaten by its owner in Jerusalem (Deut. 14:22)
(affirmative) (today, it is set aside but not eaten in Jerusalem).
- To set apart the second tithe in the third and sixth year of the sabbatical
cycle for the poor (Deut. 14:28-29) (affirmative) (today, it must be
separated out but need not be given to the poor).
- To give the cohen the due portions of the carcass of cattle (Deut. 18:3)
(according to the Talmud, this is not mandatory
in the present outside of Israel, but it is permissible, and some observant
people do so)
- To give the first of the fleece to the cohen (Deut. 18:4) (according to
the Talmud, this is not mandatory in the present
outside of Israel, but it is permissible, and some observant people do so)
- To set apart t'rumah g'dolah (the great heave-offering, that is, a small
portion of the grain, wine and oil) for the cohen (Deut. 18:4) (affirmative)
- Not to expend the proceeds of the second tithe on anything but food and
drink (Deut. 26:14). Anything outside of things necessary for sustenance comes
within the class in the phrase "Given for the dead" (negative).
- Not to eat the Second Tithe, even in Jerusalem, in a state of uncleanness,
until the tithe had been redeemed (Deut. 26:14) (negative).
- Not to eat the Second Tithe, when mourning (Deut. 26:14) (negative).
- To make the declaration, when bringing the second tithe to the Sanctuary
(Deut. 26:13) (affirmative)
