Ma'aserot

Ma'aserot (Hebrew: מַעֲשְׂרוֹת, lit. "Tithes") is the seventh tractate of Seder Zeraim ("Order of Seeds") of the Mishnah, Tosefta, and the Jerusalem Talmud. It discusses the types of produce liable for tithing as well as the circumstances and timing under which produce becomes obligated for tithing. In Biblical times, during each of the six years of the cycle, "Maaser Rishon" was given to Levites as 10% of an individual's crop. "Maaser Sheni" was separated in the first, second, fourth and fifth year and is 10% of the crop remaining after "Maaser Rishon". It was brought to Jerusalem to be eaten there or was redeemed upon coins which were deconsecrated upon food in Jerusalem. The final category is "Maaser Ani" that is given to the poor in the third and sixth years.