[Siman 10] (Deut. 14:22:) “You shall surely tithe.” This text is related (to Prov. 28:22), “An evil-eyed person (i.e., a miser) moves quickly after wealth; [and he does not know that loss will come to him].” R. Hanina interpreted the verse with reference to Ephron (of Gen. 23).⁠¹ For R. Hanina said, “All the shekels mentioned in the Torah are sela, those in the prophets are litrai,⁠² and those in the writings are centenarii,⁠³ except for the shekels of Ephron, which are not centenarii.⁠⁴ This is what is written (in Gen. 23:9), ‘let him give it to me at the full price.’” Because he brought the evil eye (of greed) into Abraham's wealth, the written text lacks the letter waw. This is what is written (in Gen. 23:15), “My lord, listen to me, what is a piece of land worth four hundred shekels of silver between you and me?” He said to him, “If you want to give me four hundred centenarii of silver from the goods of your house, you can give it to me.” Because he brought in an evil eye (i.e., of greed) into Abraham's wealth, [his name] is lacking the letter waw, where it is stated (in Gen. 23:16), “So Abraham heeded Ephron, and Abraham weighed out the silver for Ephron. It is the second Ephron that is written deficient. R. [Ammi] interpreted the verse (Prov. 28:22) with reference to one who borrows a cow. Since he was too miserly to rent two cows, he borrowed one and rented one. And (according to Prov. 28:22) “he does not know that loss will come to him”; that it is written (in Exod. 22:13), “[When someone borrows an animal from his neighbor and it is injured or dies,] and its owner is not with it, he shall surely pay.” R. Isaac interpreted the verse (Prov. 28:22) with reference to the one who lends to an Israelite at interest and is too miserly to lend it without interest, and (Prov. 8:22) “he does not know that loss will come to him”; that it is written (in Prov. 28:8), “The one who augments his wealth by interest and usury amasses it for one who is generous to the poor.” Who is the one that is generous to the poor? This is Esau the wicked. Is Esau the wicked generous to the poor? Rather does he not oppress the poor? He is like those procurators who go out to the villages and plunder tenants. Then they go back to the capital and say, “Gather the poor, because we want to perform a good act for them.” The [Aramaic] adage says, “[She commits adultery] for apples, and distributes [them] to the sick.” R. Levi interpreted the verse (i.e., Prov. 28:22) with reference to the person who does not take out his tithes properly. To this end R. Levi told a story about someone who did take out his tithes properly: Now he had a certain field that produced a thousand measures every year. So he took a hundred measures from it for his tithes; and from the remainder he and the children of his household sustained themselves all of his days. At the time of his death, he summoned his son. He said to him, “My son, give your attention to this field. It yields such and such [a number of] measures, and I take out such and such a tithe. From it I have sustained myself and my household all my days.” When that son planted it the first year, it produced a thousand measures, and he took out a hundred measures from it for the tithe. For the second year, an evil eye (i.e., of greed) entered within him. So he subtracted ten [measures from the tithe], but [the field] subtracted one hundred [measures from its yield]. Similarly also [on the third, fourth, and fifth [years], until it was reduced to its tithes. When kinfolk and friends saw [what was happening], they put on white (i.e., festive) [tunics] and wrapped themselves in white [mantles]. [When] they came to him, he said to them, “Why have you come? To rejoice over the very one who has been excommunicated [by the Heavens]?” They said to him, “God forbid! We have only come to rejoice with you. In the past you were the owner of the house, and the Holy One, blessed be He, was the priest; but now the Holy One, blessed be He, has become the owner of the house, and you are the priest.” For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.”

[Siman 11] It is written (in Ps. 37:3), “Trust in the Lord and do good; settle the land and maintain yourself with faith.” R. Haggai said in the name of R. Isaac, “Interpret this verse by transposition, like this:⁠⁵ Do good; trust in the Lord. It is comparable to a market commissioner who went out to inspect the measures. When a certain person saw him, he began hiding from him. He said to him, ‘Why are you hiding from me? Look to your measures, and do not be afraid.’ This is what is written, ‘Trust in the Lord and do good.’” (Ps. 37:3, cont.:) “Settle the land and maintain yourself with faith.” [Have] faith, which settles the Divine Presence in the land. Another interpretation: Bring about the settlement of the land, sow and plant. Another interpretation (of Ps. 37:3), “settle the land”: Make His staff dwell in the land. (Ps. 37:3, cont.:) “And maintain yourself with faith,” maintain yourself from the faith of the forefathers.⁠⁶ It is so written (in Ps. 101:6), “My eyes are on the faithful of the land that they may dwell with Me.” R. Joshua of Sikhnin said in the name of R. Levi, “Israel atones for itself before the Omnipresent by merit from [observing] two commandments, [i.e.,] by merit from the Sabbath and by merit from tithes: By merit from the Sabbath, since it is written (in Is. 58:13), ‘If you refrain from trampling the Sabbath.’ What is written after it (in vs. 14)? ‘Then you shall take delight in the Lord.’ By merit from tithes, since it is written (in Deut. 26:11), ‘Then you shall rejoice with all the good.’⁷ And good can only [mean] Torah, since it is written (in Prov.4:2) ‘For I gave you good instruction; [do not abandon my Torah].’” For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.”

[Siman 12] It is written (in Prov. 3:9), “Honor the Lord with your wealth.” Thus if you are handsome, do not be uncontrolled in sexual matters, lest people say, “So and so is handsome but not restrained in sexual matters.” For that reason, “Honor the Lord with your wealth.”⁸ Another interpretation: Do it from your wealth, before you [must] do it without your wealth (i.e., in poverty).⁠⁹ Another interpretation: “If your voice is pleasant, recite the Shema', and cross over before the ark (to lead in the recitation), because of [the teaching], “Honor the Lord with your wealth (honcha),” with whatever he has endowed you (hanancha). (Prov. 3:9:) “Honor the Lord with your wealth.” There is a story about a person who amassed wine and oil but did not take out his tithes properly. What did the Holy One, blessed be He, do to him? He put a squally wind (i.e., an evil spirit) in him, so that he took a staff and began to smash the [wine and oil] barrels. A member of his household rebuked him. What did [the owner] do to him? He took the staff and cracked him on his head. He said to him, “The spirit is helping me, and you are rebuking me?” [The other] said to him, “Give me the staff, and I shall also smash away.” He gave him the staff. While the [first] one was smashing one [barrel at a time], the other was smashing two [at a time]. What made this happen to him? [It was] because he had not taken out his tithes properly. As R. Levi said, “There is a story about a person who took out his tithes properly. Now he had a certain field, and the Holy One, blessed be He, gave him a mind to prepare half of it for sowing and half as storage place for water. So when a year of drought came, he sold a sea'h of wheat for a sela' and a sea’h of water for three sela'. He announced and said, ‘Come and buy a sea’h of water, which makes three sea’h of wheat.’ What made this happen to him? [It was] because he had taken out his tithes properly.” For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe”.

[Siman 13] (Deut. 14:22:) “You shall surely tithe.” This is related to the verse (in Prov. 31:21), “She is not afraid for her household because of snow, for all her household are dressed in scarlet,”¹⁰ Hezekiah said, “The judgment of the wicked in Gehinnom [lasts] twelve months,⁠¹¹ six months in the heat and six months in the cold.” At first the Holy One, blessed be He, has them come into the sun, and they say, “Is this the Gehinnom of the Holy One, blessed be He?” Then after that He brings them to the snow, where they say, “Is this the cold of the Holy One, blessed be He?” At first they say, “Ah (wah),” [from pleasure], but in the end they say, “Oy (way),” [from pain].⁠¹² That is what David said (in Ps. 40:3), “And He raised me up from the pit of desolation, from the miry mud (hywn),” [i.e.,] from a place where they say, “Oy, oy (way, way).” So where do they resign themselves [to their punishment]? R. Judah bar Rabbi says, “In the snow. This is [the meaning of] what is written (in Ps. 68:15), ‘When the Almighty scattered kings there, it snowed in Zalmon.’¹³ Their darkness (zalmavet) is the snow.” Can this also [apply to] Israel? Scripture teaches (in Prov. 31:21), “[because of snow,] for all her household are dressed in scarlet (shanim),” [meaning] twofold, twofold (shenayim, shenayim, i.e., Israel is clothed in scriptural pairs): circumcision (of the foreskin) and uncovering (the corona); tassels and tefillin (i.e., phylacteries); (in Deut. 15:14,) “Provide liberally (literally, provide, provide” [for the redeemed slave)]; (in Deut. 15:10,) “Give liberally (literally, give, give)” [to the poor Israelite]; (in Deut. 15:11,) “You shall surely open up (literally, open up, open up)” [to the poor and needy]; and (in Deut. 14:22,) “You shall surely tithe (literally, tithe, tithe).” For that reason Moses warned Israel (in Deut. 14:22), “You shall tithe, tithe.”

[Siman 14] Another explanation (of Deut. 14:22), “You shall tithe, tithe.” This is related to the verse (in Is. 24:5), “And the earth was distorted under its inhabitants, because they transgressed Torahs;⁠¹⁴ they violated a statute; [they broke an eternal covenant].” R. Isaac said, “You have already been false to it, and [so] it is distorted for you. It [may] show you standing grain, but it does not show you a shock of sheaves. It [may] show you [a shock of sheaves, but it does not show you a threshing floor]. It [may] show you a threshing floor, but it does not show you a winnowed heap. Why [not]? (Ibid.:) ‘Because they transgressed Torahs; they violated statutes,’ in that they did transgress two Torahs, the written Torah and the oral Torah; (ibid.) ‘they violated a statute,’ the statute of tithes; (ibid.) ‘they broke an eternal covenant,’ an ancestral covenant.” For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.” (Prov. 6:20:) “My child, keep your father's commandments, [and do not forsake the Torah of your mother].” R. Huna said, “Our earliest ancestors separated out terumot and tithes.” Abraham separated out the great terumah, as stated (in Gen. 14:22), “[Then Abram said unto the king of Sodom,] ‘I have lifted up my hand unto the Lord, God most high.’” A lifting up is nothing but a terumah (rt.: rwm), as you say (in Numb. 18:26), “[Now you shall speak unto the Levites and say unto them, ‘When you receive tithes from the Children of Israel, the tithe that I have given you as your portion,] you shall lift (rt.: rwm) out of it a terumah of the Lord, [a tithe from the tithe].’” Isaac separated out the second tithe, as stated (in Gen. 26:12), “So Isaac sowed on that land and reaped in that year a hundredfold, [for the Lord had blessed him]”; R. Eiba bar Kahana said, “Is it not true that a blessing does not rest on what is measured, on what is weighed, or on what is counted? So why did he measure them? In order to tithe them. This is what is written (ibid.), ‘for the Lord had blessed him.’”¹⁵ Jacob separated out the first tithe, as stated (in Gen. 28:22), “and of all that You give me, I will surely set aside a tithe for You.” A certain Cuthean (i.e., a Samaritan) came and questioned R. Meir. He said to him, “Do you not say that indeed your ancestor Jacob is truthful?” He said [back] to him, “Yes, as it is written (in Micah 7:20), ‘You give truthfulness to Jacob.’” [The Cuthean] said to him, “He separated out the tribe of Levi [as a tithe] for the tribes, [i.e.,] one out of ten. Should he not have separated out [a tithe] from two more [tribes]?” R. Meir said to him, “You have said that there were twelve, but I say that there were fourteen, as stated (in Gen. 48:5), ‘Ephraim and Manasseh shall be mine like Reuben and Simeon.’” He said to him, “So here you are supporting me. You have added flour. Have you added water?” He said to him, “Do you not admit that there are four matriarchs that had four first-borns? Take away from [the fourteen] the four firstborn (of Jacob's four wives), since the firstborn is not tithed. Why? Because he is holy, and something holy does not redeem for use something [else that is] holy.” He said to him, ‘It is good for your people that you are among them.” Hence it is written (Prov. 6:20), “and do not forsake the Torah of your mother (immekha),” [i.e.,] your people (ummatekha). That is what David said (in Ps. 40:9), “To carry out Your will, my God, is my desire, [for Your Torah is within my belly].” R. Aha bar Ulla said, “Is there Torah within the belly? And is it not so written (in Jer. 31:33), ‘and upon their heart (not their belly) I will write it?’ It is simply that David said, ‘May [a curse] come upon me, if something goes down into my belly, except when it is tithed.’ This is what is written (in I Chron. 27:25), ‘And over the treasuries of the king was Azmaveth ben Adiel; and over the treasuries in the country in the cities, in the villages, and in the towers was Jonathan ben Uzziah.’”¹⁶ For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.”

[Siman 15] (Deut. 14:22:) “You shall surely tithe.” This is related to the verse (in Job 31:38), “If my land cries out against me.” The Holy One, blessed be He, said to Job, “Do you have anything more than four cubits of soil at the time of your death?⁠¹⁷ So should you say (ibid.), ‘If my land has cried out against me?’ And is it your handiwork?” R. Hiyya the Great and R. Simeon ben Halafta [differed about the matter]. R. Hiyya the Great said, “It is comparable to one who had a mantle (tallit) for sale in the bazaar.⁠¹⁸ When someone passed by and saw it, he said to him, ‘That is mine.’ He said to him, ‘Wrap yourself in it. If it fits you, then it is yours; but if it does not, it is not yours.’ Similarly the Holy One, blessed be He, said to Job, (Jer. 23:24), ‘”Do I not fill the heavens and the earth?” Yet you say (in Job 31:38), “If my land cries out against me.” Is it your handiwork?’” Then R. Simeon ben Halafta said, “It is comparable to one who had a bondmaid for sale in the bazaar. When someone passed by and saw her, he said, ‘She is mine.’ He said to him, ‘Rebuke her. If she heeds you, she is yours; but if not she is not yours.’ Similarly the Holy One, blessed be He, said to Job, ‘It is written of Me (in Ps. 104:32), “Who (i.e., the Lord) looks on the earth and it trembles.” Yet you say (in Job 31:38), “If my land cries out against me.” Is it your handiwork?’” At that time Job said, “Master of the universe, I did not say that. Rather [what I meant by the words, ‘If my land cries out against me,’ was] if I did not take out its tithes properly; (ibid., cont.:) ‘and [if] its furrows weep together’ [means] if I planted it [unlawfully] with mixed seeds. (Job 31:39:) ‘If I have eaten its produce without payment (literally, without money),’ this refers to the second tithe, as stated (in Deut. 14:25), ‘Then you shall convert it into money […]’; (Job 31:39, cont.) ‘and disappointed its owners,’ this refers to the tithe for the poor.⁠¹⁹ If I have not done [all] this, (then in vs. 40), ‘May thorns come up instead of wheat […].’” R. Hosha'ya taught, “The Torah teaches you proper procedure. A field that grows thorns (when unplanted) is fine to sow wheat in. A field that grows stinkweed is fine to sow barley in. [What is the reason (evidence)?] That which is written (in Job 31:40), ‘May thorns come up instead of wheat, and stinkweed instead of barley.’” (Ibid., cont.:) “The words of Job are ended.” Up to here, Job foresees and prophesies any number of prophecies, and [here] you say, “The words of Job are ended?” It is simply that Job was saying, “If I have not fulfilled these [conditions] (of vss. 38-39), may my words be ended, and let me not have a pretext for saying to you (in Deut. 26:13 regarding the second tithe), ‘I have removed the consecrated portion from the house.’”²⁰ For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.”

[Siman 16] (Deut. 14:22:) “You shall surely tithe.” This is related to the verse (in Dan. 9:7) “With You, O Lord, there is righteousness, but there is a shameful face with us, to this very day, with the people of Judah [and the inhabitants of Jerusalem, with all Israel].” R. Judah beRabbi Eliezer said,⁠²¹ “An idol ('avodah zarah) crossed the sea along with Israel, as stated (in Zech. 10:11), ‘A rival wife (tsarah)⁠²² shall cross in the sea.’ Tsarah can only mean an idolatrous work, since it is stated (in Is. 28:20), ‘And [the molten image was a rival wife] as when one gathers oneself and the bed is too small.’²³ [Yet] the sea was rent asunder before them.” Ergo (in Dan. 9:7), “With You, O Lord, there is righteousness (zedekah, which also means charity).” R. Judan said, “It is written (in Jud. 1:22), ‘The House of Joseph, for their part, went up against Bethel, and the Lord was with them.’ They were going to serve an idol, yet you say, ‘And the Lord was with them.’ Ergo (in Dan. 9:7), ‘With You, O Lord, there is righteousness (charity).’” R. Judah b. R. Simon said, “There is even greater righteousness (charity) than this. Behold, it states (Jud. 18:27), ‘they took that which Micah had made,’ [i.e.,] the idol images, ‘and the priest that he had,’ [i.e.,] the idolatrous priest, ‘and came to Laish,’ [i.e.,] Bamias, ‘to a people tranquil and unsuspecting.’ They conducted an idolatrous worship, and it brought them success, such that you say, ‘to a people tranquil and unsuspecting?’ And is there greater righteousness (charity) than that.” Ergo (in Dan. 9:7), “With You, O Lord, there is righteousness.”²⁴ R. Samuel bar Nahmani said, “You find that on the very day that Israel made the [golden] calf, manna fell. And not only that, but they took some of the manna and offered it to their idols, as stated (in Ezek. 16:19), ‘”Also My bread, which I gave you, fine flour, oil, and honey which I had you eat, you set it before them as a pleasing odor; and so it was,” says the Lord God.’” What is the meaning of “and so it was (wayehi)?” R. Judan said, “It is just as you say, ‘And it came to pass (wayehi) [like this] on the morrow’; nevertheless (in Neh. 9:20), ‘and You did not withhold Your manna from their mouth.’” Ergo (in Dan. 9:7), “With you, O Lord, there is righteousness (charity).” R. Eleazar said that Rabbi said, “Hananiah, Mishael, and Azariah said this verse.” You find that when Hananiah, Mishael, and Azariah came up from the fiery furnace, all the kings of the peoples of the world assembled.⁠²⁵ This is what is written (in Dan. 3:27), “The satraps, the prefects, the governors, and the royal companions assembled [to look on those men.” Then all these king spit in front of them, and said to them, “You know that there is power in your God to perform all these miracles for you; yet you bow down to an idol, and you have caused Him to destroy His house, burn His chamber and exile you until now?” [They did this] until they had produced a mass of spittle. Then Hananiah, Mishael, and Azariah raised their faces toward above and said (in Dan. 9:7), “’With you, O Lord, there is righteousness,’ that is justification of the verdict; ‘but there is a shameful face with us,’ because we have provoked You so many times with You enduring us.” It is taught in the name of R. Hiya, “By universal custom, if someone has a certain field, he may let it out for a half or a third or a quarter [of its yield]; but it is not like that with the Holy One, blessed be He. He causes the wind to blow, clouds to rise, rains to descend, dews to flourish, plants to grow, and fruits to become plump; yet he only says to separate out one tenth in front of Him.” For that reason Moses warned Israel (in Deut. 14:22), “You shall surely tithe.”

[Siman 17] (Deut. 14:22:) “You shall surely tithe.” What is written above the matter (in Deut. 14:21)? “You shall eat no carcass [that is not properly slaughtered].” R. 'Azariah, R. Johanan ben Haggai, and R. Isaac bar Maryon said in the name or R. Jose bar Hanina, “One who eats his produce untithed is like one who eats carcasses and those torn (terefah).⁠²⁶ What is the reason? [It is first written (in Deut. 14:21),] ‘You shall eat no carcass.’ Then after that it is written (in vs. 22), ‘You shall surely tithe.’” R. Abin bar Rav Huna said in the name of R. Abba, “One who eats his produce without separating and [eats] tithes for the poor is liable for death.”²⁷ R. Isaac said, “It is written in three places, ‘you shall not boil a kid in its mother's milk’: one for its own sake, one with reference to Torah, and one with reference to tithes.⁠²⁸ [Where the prohibition is given] for its own sake, what does it say (in Exod. 23:19)? ‘The choice first fruits of your land [you shall bring to the house of the Lord your God; you shall not boil a kid in its mother's milk.]’ What is written after that (in vs. 20), ‘Behold, I am sending an angel before you [to guard you on the way].’ With reference to Torah, it is written (in Exod. 34:26), ‘The choice first fruits of your land you shall bring to the house of the Lord your God; [you shall not boil a kid in its mother's milk.]’ What is written after it (in vs. 27)? ‘And the Lord said unto Moses, “Write down [these words].”’ With reference to tithes (in Deut. 14:22) it is written above (ibid.), ‘You shall eat no carcass […. You shall not boil (bshl) a kid (gedi) in its mother's milk (hlb).]’ Then after that is written (in Deut. 14:22), ‘You shall surely tithe.’ The Holy One, blessed be He, said, ‘Do not cause me to have the tender grains (gedayim)⁠²⁹ ripen prematurely (bshl) in the fat (hlb)⁠³⁰ of their mothers, while they are in the belly of their mothers (i.e., in their pods).⁠³¹ Thus unless you take out a tithe properly, I will send out a certain wind from the east to blast them (i.e., the tender grains), just as you have said (in II Kings 19:26 = Is. 37:27), ‘and blasted before it is grown.’”

[Siman 18] (Deut. 14:22:) “You shall surely tithe.” Tithe ('sr) so that you may become rich ('shr),⁠³² before you are in want (hsr).⁠³³ [Here is] a hint (remez) for those who sail the seas to take out one tenth for those who labor in Torah.⁠³⁴ (Ibid., cont.:) “The produce of your seed.” If you are merit it, it shall go out to sow the field. But if not, the one who goes out to the field shall in the end engage in combat with you. This refers to Esau, of whom it is said (in Gen. 27:5), “and Esau had gone out into the field to hunt game.” Another interpretation (of Deut. 14:22), “the produce of your seed.” If you merit it, your end shall be that, when you go out to your field and see what is in need of rain, you shall pray and be answered.⁠³⁵ But if not, it ends up that the enemies of Israel come out to bury their children in the field.⁠³⁶ (Deut. 14:22:) “Year by year.” One does not set aside a tithe from one year for [the crops of] another.⁠³⁷ [These are] the words of R. Aqiva.