In Leviticus and Numbers, ma’aser (tithing) refers to a Temple tax; in Deuteronomy, however, it refers either to what must be brought and consumed on a pilgrimage festival or to charity. This dichotomy led the rabbis to design the cumbersome system of the first and second tithes (maaser rishon and maaser sheni).
Dr. Rabbi
Zev Farber
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The agricultural allocations for the poor outlined in Leviticus and Deuteronomy are a series of negative commandments, in which God forbids Israelite householders from gathering some of their produce and requires them to leave it for the poor. The rabbis took these laws a step further, granting the poor property rights over the allocations even before they are gathered.
Dr.
Gregg E. Gardner
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The Hidden Message of the Opening Verses of Kedoshim
Rabbi
Uzi Weingarten
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