Tithe and Tithe AgainBy Rabbi Jack Abramowitz
In the third and sixth years of the Sabbatical cycle, one would bring the special tithe for the poor in addition to the regular tithe for the Leviim. Tithes would have to be removed before Passover of the fourth and seventh years. On the final day of Passover, the owner would make a declaration that he had done so and delivered the tithes to the appropriate recipients. Additionally, the person must affirm that he did not eat the second tithe while in a state of mourning or in ritual impurity. Also, the money received for redeeming the second tithe could only be used to purchase food. Since he has followed all the rules, the owner asks for God’s blessings not only for himself, but for the entire nation.