Errata to NHM 23.23.2:

23.23.2

…tithes…

מעשרות (ma•a•s^әr•ot′ ), αποδεκατουτε (apodekatoute). Ma•a•s^әr•ot′  means "tenths."

The Greek, αποδεκατουτε (you tithe) derives from απο (apo; from) and δεκατος (dekatos; tenth). Cf. wa-Yi•q^әr•â′  27:30; D^әvâr•im′  14:22-27 and Ma·lâkh·i′  3:8-12.

Tithes and offerings are, respectively: מעשרות and תרומות (t^әrum•ot′ ; lifted-offerings). T^әrum•ot′ , derived from רום (rum, lift up), refers to the offerings of produce that were "lifted up" or waved, i.e. "wave offerings" or "heave offerings."

The principle of tithing money derives from the ancient t^әrum•ot′  and ma•a•s^әr•ot′  of agricultural produce. The value of these goods was established by their barter value rather than a flat monetary equivalent. Understanding the calculation of t^әrum•ot′  and ma•a•s^әr•ot′  of agricultural produce is essential to understanding the modern translation of tithing into money.

Ha•lâkh•âh′  d^ә-Rab•ân•an′  ^7.1.1 requires that t^әrum•ot′  and ma•a•s^әr•ot′  only be taken of produce grown in the land of Israel. Ha•lâkh•âh′  d^ә-Or•âi•tâ′ , ^7.1.1 however, teaches that whenever the Jew is beyond the borders of Israel he must convert מעשרות to money.

In the days of the Beit ha-Mi•q^әdâsh′ , when we made Khaj•im′  to Y^әru•shâ•la′ yim, Tor•âh′  required that we bring a Khag offering from our produce to the Beit ha-Mi•q^әdâsh′ . If we had brought the actual produce it would have spoiled on the journey. Therefore, those in the Gâl•ut′  were required to convert their מעשרות to money.

Ta•na"kh′  establishes that the first portion (e.g., firstborn of cattle) belongs to 'ה, not us. Thus, one doesn't 'give' ma•a•s^әr•ot′  to 'ה; but merely returns what is His, and was never ours, to His work.

Failing that, we קבע (kâv•a′ ; cheat) Him of what is His by withholding it from its Owner (Ma·lâkh·i′  3:8ff).

Tor•âh′  does not limit tithing to agricultural produce, nor to the land of Israel. The intent of Tor•âh′  is that the only agricultural produce fit to be tithed without conversion to money was that which was grown in the land of Israel. Produce from חוץ לארץ (khutz lâ-â′ rëtz; lit. "outside the land," i.e. the Gâl•ut′ ) was also tithed, but converted to money rather than giving the unfit (spoiled during the journey) produce.

Calculation of ma•a•s^әr•ot′  in the 1^st century occurred in several stages:Ô

1. The first step was to allocate the תרומת גדולה (t^әrum•at′  g^әdol•âh′ ; the great offering). תרומת גדולה derives from the "wave offering" given to the Ko•han•im′  (D^әvâr•im′  18:3-5). After the destruction of the Beit ha-Mi•q^әdâsh′ , the תרומת גדולה was allocated to the Jew who was selected to be a teacher (sage). "For the average man it is one-fiftieth," i.e. 2%, of income. So, of every $1,000 of income, $20 is allocated to the Jew who teaches, commemorating the תרומת גדולה for the Ko•han•im′ .
   
   
2. The second step was to allocate מעשר ראשון (ma•a•seir′  rish•on′ ; the first [primary] tenth). This 10% of the remainder was given to the L^ewiy•im′ . With the destruction of the Beit ha-Mi•q^әdâsh′  the primary מעשר was also channelled to the Jew in the legitimate Jewish community who teaches Tor•âh′ . Of the remaining $980, $98.00 was the primary מעשר to the Jew in the legitimate Jewish community who teaches Tor•âh′ .
   
   
3. The third step was only deducted by L^ewiy•im′ , who were required to give a תרומת מעשר (t^әrum•at′  ma•a•seir′ ; tenth of the מעשר ראשון to the Ko•han•im′ .
   
   
4. The last step was to allocate the מעשר שני (ma•a•seir′  shein•i′ ; second tenth) of the remainder in a seven-year—Sh^әmit•âh′ —cycle on the Judaic calendar. Completion of tithing, then, required an additional allocation of $88.20/$1000 according to the following schedule:
   1. 1^st, 2^nd, 4^th and 5^th years of Sh^әmit•âh′  cycle: savings for one's Khag to Y^әru•shâ•la′ yim.
      
      
   2. 3rd, 6th and Sh^әmit•âh′  years: to the poor Jews (and geir•im′ ) of Israel.
      
      

For the Sh^әmit•âh′  year, see our Judaic Calendar page.

1^st, 2^nd, 4^th & 5^th years of the Sh^әmit•âh′  Cycle

(5.723% + 4.277% = 10%):

1. 5.723% of income is devoted to Perushi (Orthodox) Jewish teacher(s) of Tor•âh′  recognized in the legitimate Jewish community:
   1. To the local Orthodox Beit K'nêsêt recognized by the legitimate Jewish community where you pray regularly when accessible (½ of 5.723% = 2.8615% of income), and
      
      
   2. Remainder of 5.723% of income to Netzârim:
      1. Check or money order in Israeli sheqâlim or $US
         
         
      2. Payable to Yirmeyahu Ben-David
         
         
      3. Send to Aqiva 23 Box 12, Ra'anana, Israel 43261
         
         
2. 4.277% of income is put in your special savings account for a Khag to Y^әru•shâ•la′ yim.
   
   

3rd , 6th & Sh^әmit•âh′  year of the Sh^әmit•âh′  Cycle

(5.723% + 4.277% = 10%):

1. 5.723% of income is devoted to Perushi (Orthodox) Jewish teacher(s) of Tor•âh′  recognized in the legitimate Jewish community:
   1. To the local Orthodox Beit K'nêsêt recognized by the legitimate Jewish community where you pray regularly when accessible (½ of 5.723% = 2.8615% of income), and
      
      
   2. Remainder of 5.723% of income to Netzârim:
      1. Check or money order in Israeli sheqâlim or $US
         
         
      2. Payable to Yirmeyahu Ben-David
         
         
      3. Send to Aqiva 23 Box 12, Ra'anana, Israel 43261
         
         
2. 4.277% of income for poor Jews in Israel
   1. Check or money order in Israeli sheqâlim or $US,
      
      
   2. Payable to Yirmeyahu Ben-David
      
      
   3. Indicate clearly on this check that it is for Gem"kh (gemilat khêsêd; benevolent fund) and
      
      
   4. Include with the other check, both sent to Aqiva 23 Box 12, Ra'anana, Israel 43261

Total מעשר

The total of t^әrum•ot′  and ma•a•s^әr•ot′  by traditional rabbinic calculation, totaling an exorbitant 20.62%, may then be summarized according to the year of the cycle, and the order of priority established for the ancient practice, as follows (for simplicity, all %ages are converted and stated relative to the original amount, rather than stating the second tithe on the remainder after subtracting the first tithe):

1. 1^st, 2^nd, 4^th & 5^th years: 11.8% of base income to the Jewish teacher(s) + 8.82% of base income saved for Khag to Y^әru•shâ•la′ yim. (Total = 20.62% of income.)
   
   
2. 3^rd, 6^th & Sh^әmit•âh′  years: 11.8% to the Orthodox Jewish Tor•âh′  teacher(s) + 8.82% payable to the poor Jews and geirim in Israel. (Total = 20.62% of income.)
   
   

These first and second מעשרות are the rabbinic conclusion of an apparent contradiction between the מעשרות due the L^ewiy•im′  and the מעשרות to be eaten by the donor. This impossibly burdensome—and greedy—interpretation, in conjunction with the destruction of the Beit ha-Mi•q^әdâsh′  ha-Shein•i′ , resulted in tithing becoming largely ignored.

However, there is a different, logical, harmony of these two mi•sh^әpât•im′ . Rather than referring to two separate and independent tenths (totalling more than 20%), these p^әsuq•im′  are intended to refer to the same—single—tenth. This single מעשר was to be brought to the L^ewiy•im′ . During Khaj•im′  to Y^әru•shâ•la′ yim, the donor shared in eating with the Lei•wi′  this single מעשר—together.

The מעשר was an indispensable support for the maintenance of the Beit ha-Mi•q^әdâsh′  and its personnel—the service of 'ה. Today the מעשר remains an indispensable support for legitimate Tor•âh′ -teaching, especially the N^әtzâr•im′ , illuminating both estranged Jews and goy•im′  concerning the true sho•meir′  Tor•âh′  orientation of the authentic teachings of Rib′ i Y^әho•shu′ a; in addition to meeting the threats of misojudaism, as well as the theological challenges of the two major Displacement Theologies: Christianity and Islam.

Just as our ancient pilgrims had a prescribed share in their מעשר rather than just hand it over, tal•mid•im′  today, likewise, have a prescribed share in their מעשרות, channeling their prescribed share to obtaining and providing N^әtzâr•im′  research material in their own qi•ruv′  (under N^әtzâr•im′  supervision), thereby investing in, and crediting, their spiritual account a share in the resulting fruit—jewels in their eternal crown.

There are many p^әsuq•im′  that detail מעשרות of grain, wine, oil and the like. The paradigms for tithing remain the patriarchs: Av•râ•hâm′ , who gave Ma′ l^әk•i-Tzëd′ ëq a tenth of everything, and Ya•a•qov′ , who vowed that "of everything that You give me I will tithe a tenth to you."

By these criteria, מעשרות are calculated as a simple 10% of income. This 10% is divided into the two categories using the proportions as in the seven-year schedule above. According to rabbinic calculation, of $1,000, the sage received $20 + $98 = $118. Plus, the second מעשר (for Khag or poor) was another $88.20. $118 + $88.20 = 206.20 total מעשרות for $1,000. It is then clear that the rabbinic calculation yields 20.62%, more than double the 10%.

To convert these to relative proportions totaling a simple 10% of base income, we need only multiply these amounts by the fraction 10 ÷ 20.62, to converts the answer to the 10% מעשרות, expressed in percent.

Note that support both of the poor, or one's own Khag, depending on the year, follows the מעשר to the Ko•han•im′  or L^ewiy•im′ . Support for the Tor•âh′ -teachers (Ko•han•im′  and L^ewiy•im′ ) preceded support for the poor or one's Khag. Human nature tends to make one provide for one's own "vacation" (Khag), or even the poor, ahead of the מעשר. Rib′ i Y^әho•shu′ a probed regarding the מעשר to the poor, knowing that if the individual was satisfying this מעשר, he was more likely to be satisfying the other מעשרות as well. Among religious Jews who adhere to this מעשר structure, the מעשר for the poor (or Khag, depending on the year) is a litmus test.

Khaj•im′  to Y^әru•shâ•la′ yim should be made during one of the three khaj•im′  (Pës′ akh, Shâv•u•ot′  or Suk•ot′ ). An additional special Khag offering, in addition to the above schedule, is instructed in Tor•âh′ : "None shall appear before Me empty" (Sh^әm•ot′  23:15; 34:20 & D^әvâr•im′  16:16).