And there are two tithingsxcBT Rosh HaShanah 8a (’issurin), for scripture says: (Deut. 14:22) You shall ‘surely’ tithe (’aser) te-’aser. Why? Rather, because it is to bind Her (Malkhut) with two arms, which are the Priest and the Levite, which are: ‘the first tithing’ to the Levite, and ‘the tithe of the tithing’ to the Priest.
For all sephirot add up to ten [in the Shekhinah], until they add up to one hundred by the correction of Malkhut. And She Malkhut is made into ‘an offering’ (terumah) for all one hundred. And because of this, the measure