(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,” Hezekiah said, “The judgment of the wicked in Gehinnom [lasts] twelve months, 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]. 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.’ 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.”