It's more than just giving ten percent, it's a deeply nuanced system. to a passage from Sifrei Bamidbar, specifically section 120, to unpack some of the details.
The verse in question is from Numbers 18:26: "And to the Levites shall you speak, and you shall say to them: When you take from the children of Israel the tithe (ma'aser) that I have given to you from their inheritance, then you shall separate from it the terumah of the L-rd, ma'aser from the ma'aser." Why is this verse even necessary, you might ask?
Well, it's all about clarifying what exactly the Levites are receiving. Verse 21 states, "And to the sons of Levi, behold, I have given every tithe." Is this referring to one-tenth of the land itself, or one-tenth of the produce from the land? The Sifrei Bamidbar explains that verse 26 clears up this ambiguity. The phrase "that I have given to you from them in their inheritance" emphasizes that the Levites are receiving a portion of the produce, not the land itself. Because, as the text points out, they weren’t given a portion in the land.
But the details don't stop there! What about the terumah, the offering that the Levites themselves must separate from the tithe they receive? The text specifies "then you shall separate from it," teaching us that this separation must be "from one kind (of produce) for its kind, and not from one kind for a different kind."
In other words, you can't substitute different types of produce when making the terumah offering. It has to be a direct separation. Furthermore, the text emphasizes that you can't take from what is rooted for what is unrooted, or vice versa; nor can you take from the new crop for the old, or from the old for the new. This highlights the importance of specificity and maintaining the integrity of the offering.
And what about produce from outside the Land of Israel, Eretz Yisrael? Can that be used for terumah in Israel, or vice versa? The text draws our attention to Leviticus 27:30, "And all the tithe of the land…" From the land suggesting a distinction. You can't use produce from outside the land for offerings within the land, and vice versa.
The Sifrei then offers a fascinating alternative reading, using a gezeirah shavah, a method of drawing parallels between different parts of the Torah based on shared words. The text highlights the phrase "from it" ("mimenu"). We find the same phrase used in Exodus 12:9 regarding the Paschal lamb: "Do not eat from it…"
The connection? Just as the Torah prohibits a mourner from partaking of the Paschal lamb, due to the similar restriction mentioned in Deuteronomy 26:14 relating to ma'aser ("I have not eaten of it in my mourning"), so too is ma'aser forbidden to a mourner. This connection, based on the shared phrase, reveals a deeper understanding of ritual purity and the restrictions associated with mourning.
So, what does all this tell us? It's a reminder that the details matter. That even in seemingly simple acts like tithing, there's a rich tapestry of rules and regulations designed to ensure that the process is done with intention, integrity, and a deep connection to the land and to our traditions. It reminds us that even the smallest act can be infused with meaning and significance.