The laws of the Second Tithe that appear in Parashat Re’ah are a bit unusual. In contrast with terumah given to the kohen or tithes given to the levi, and in contrast with agricultural charity (gleanings, forgotten sheaves, and the produce in the corner of the field) left for the poor, the Second Tithe remains in the possession of the farmer. He sets it aside and is obligated to eat it before God, in Jerusalem. This caveat aside, it is clear that this tithe is one that the farmer gives to himself.
“You shall set aside every year a tenth part of all the yield of your sowing that is brought from the field. You shall consume the tithes of your new grain and wine and oil, and the firstlings of your herds and flocks, in the presence of the LORD your God, in the place where He will choose to establish His name…” (Devarim 14:22-23).
It is easy for us to understand the reason for the other tithes, as well as for terumah and charity obligations. A person should set aside part of his own harvest to support the kohanim and levi’im who serve the community. This is a type of income tax whose purpose is to fund the public coffers while also giving a person the opportunity to be a partner in spiritual activities by supporting those who dedicate their lives to them. The point of charity is to give to those who have nothing to reap and nothing to harvest.
But what is the point of the Second Tithe? It would appear that it is nothing more than an unnecessary bother, which is also the way it is presented by the Torah: “Should the distance be too great for you, should you be unable to transport them, because the place where the LORD your God has chosen to establish His name is far from you… you may convert them into money. Wrap up the money and take it with you to the place that the LORD your God has chosen” (Devarim 4:24-25).
The Torah assumes that there will be people who will not be able to journey to Jerusalem with their Second Tithes. These people will likely find the trip to Jerusalem too difficult because of the distance, the weight of the fruit, the fear lest that fruit will spoil during travel, the different harvest seasons for different fruits, and so forth. The Torah’s solution is to allow the farmer to redeem the Second Tithe with money that will be set aside for a future trip to Jerusalem when the farmer will be able to use that money to purchase fruit, grain and other foods, and make great banquets in Jerusalem, as the Torah commands: “and spend the money on anything you want—cattle, sheep, wine, or other intoxicant, or anything you may desire. And you shall feast there, in the presence of the LORD your God, and rejoice with your household” (Devarim 4:26).
Upon arriving in Jerusalem, fulfilling the commandment involves spending all the money on a variety of food and drink and eating them at large family dinners and joint celebrations. This raises the question yet again: What is the purpose of doing this? The verses themselves offer a single explanation: “so that you may learn to revere the LORD your God forever” (Devarim 4:23). The traditional commentaries explain the intention to be that once he goes to Jerusalem to eat, making his way into God’s precincts, he is drawn to the center of the Torah and he benefits from Torah study. This leads to a conclusion that of the percentage of income that a Jew sets aside for charitable purposes, some should go to support people who dedicate their lives to Torah study.
A different approach is taken by the midrashim that note the motif of joy and celebration that appears throughout these verses. The Gemara in Massekhet Ta’anit (9a) relates the following story:
“A tithe shall you tithe [te’aser]” (Devarim 14:22)? This phrase can be interpreted homiletically: Take a tithe [asser] so that you will become wealthy [titasher], in the merit of the mitzva.
Rabbi Yoḥanan found the young son of Reish Lakish. He said to the boy: Recite to me your verse, i.e., the verse you studied today in school. The boy said to him: “A tithe shall you tithe.” The boy further said to Rabbi Yoḥanan: But what is the meaning of this phrase: “A tithe shall you tithe”? Rabbi Yoḥanan said to him: The verse means: Take a tithe so that you will become wealthy. The boy said to Rabbi Yoḥanan: From where do you derive that this is so? Rabbi Yoḥanan said to him: Go and test it. The boy said to him: And is it permitted to test the Holy One, Blessed be He? But isn’t it written: “You shall not test the Lord your God” (Devarim 6:16)? Rabbi Yoḥanan said to the boy that Rabbi Hoshaya said as follows: It is prohibited to test God in any way, except in this case of tithes, as it is stated: “Bring the whole tithe into the storeroom, that there may be food in My house, and test Me now by this, said the Lord of hosts, if I will not open for you the windows of heaven, and pour out for you a blessing that there shall be more than sufficiency” (Malachi 3:10).
The Gemara tells of a dialogue between Rabbi Yoḥanan and his nephew. Perhaps when Rabbi Yoḥanan asked him what he learned in school that day, the boy was hinting that he would like something to eat. In any case, it appears that Rabbi Yoḥanan was surprised by the teaching – which, indeed, is counterintuitive. There is no reason to think that “wasting” part of one’s income should make him wealthy!
The connection made by the sages between tithing and wealth can be explained by the very experience of generosity – in the unusual “spirit of giving” shown by stepping out of normal life and investing in family travel and family time using money that is set aside for that purpose. This creates and experience of wealth that replicates itself in everyday life. An individual who gets used to thinking “rich” will be able to translate that to their lives and live as “rich” within their means.
The midrash Tanhuma relates a story about a man who received fields of grain as an inheritance from his father, who had instructed him to be careful to separate tithes correctly. The man did not keep his father’s directive. From year-to-year he tithed less, and from year-to-year he lost money, until he became a pauper. The story closes with the words of the man’s neighbors to him: “We have only come to commiserate with you. For until now you were the landowner and God was the kohen [who received tithes from you]. Now you have become the kohen, and God is the landowner.”
It appears that the Tanhuma is connecting the two explanations for the commandment of the Second Tithe – the suggestion that Jerusalem is the precinct of God and that the individual who sets aside Second Tithes and eats them in Jerusalem is devoting his life to God, and the suggestion that the tithe remains in the possession of the owner for his own enjoyment. The role-play is such that the person who separates tithes to eat in God’s precincts effectively “feeds” Him from the tithe. He is the landowner feeding God, the needy kohen. This opportunity to give to the one who gives to you is a golden opportunity and a safe investment. God will always repay what is given to Him; there is no room for worry or concern. It is always better to be the landowner and not the kohen. It is always better to be on the giving side.