New Year for Tithes

As we have seen in previous weeks, the second tithe and poor man's tithe are not given in the same years. In years 1, 2, 4, and 5 of the Sabbatical cycle, the second tithe applies, while the poor man's tithe applies in the remaining years – 3 and 6. However, there are differences in how we count these years for vegetables and fruits, as we will explain below:

A. How is the growth year determined? The growth year is not determined uniformly. There are many opinions and explanations in the words of our Sages on this matter. The approach we will follow is that of Rambam according to Maharik's interpretation of Rambam's opinion.

B. For grain and legumes, the year is determined by the "season of tithes," meaning when they reach one-third of their maximum growth. If they reached one-third before Rosh Hashanah of the third year, they are tithed as second tithe, even if they were harvested in the third year. If they reached one-third after Rosh Hashanah of the third year, they are tithed as poor man's tithe.

C. For tree fruits, the year is determined by the time of budding. According to Rambam, budding, the season of tithes, and reaching one-third [of ripening] are identical time measurements. Therefore, if the fruits budded, meaning they reached the season of tithes [one-third growth] before the 15th of Shevat of the third year, they are tithed as second tithe. If they budded after the 15th of Shevat of the third year, they are tithed as poor man's tithe.

D. For vegetables, the year is determined by the time of picking. If they were picked before Rosh Hashanah of the third year, they are tithed as second tithe. If they were picked after Rosh Hashanah of the third year, they are tithed as poor man's tithe. Picking means the actual harvesting from the growing area, even if the vegetables were fully ripened in the previous year.

E. Citrus fruits: The New Year for citrus fruits (oranges, lemons, etc.) is like other trees, on the 15th of Shevat. As for determining their tithe year, some have doubts, and therefore as a matter of halakhic practice, since it is uncertain, it is best to separate both second tithe (to be redeemed without a blessing) and poor man's tithe.F. It is forbidden to separate tithes from fruits of one year for fruits of another year. Even if both are from the same tithe year, as it is said: "that which comes out of the field year by year." If one did so, they must separate tithes again.

G. If one mistakenly separated second tithe from fruits that require poor man's tithe, or vice versa, separated poor man's tithe instead of second tithe - the separation is not effective. The fruits remain untithed (tevel) regarding the tithe, and one must separate the appropriate tithe again.

H. One who buys fruits and vegetables in the market during transition years between second tithe and poor man's tithe years or vice versa must distinguish between different types of produce and different seasons of the year:

Fresh vegetables - Since with vegetables we follow the time of picking, all vegetables in the market a few days after Rosh Hashanah belong to the new tithe year.

Stored vegetables - Such as dry onions, since fresh and old onions may be mixed in the market, one should verify when they were picked. If it is not possible to verify, one should separate both tithes - second and poor man's - to be safe.

Tree fruits - One must distinguish between winter and spring fruits, such as avocados, and summer fruits, such as peaches and loquats. Similarly, one must distinguish fruits that are available year-round from refrigeration or storage. For citrus fruits picked after the 15th of Shevat, one should separate both tithes to be safe, even if they reached one-third growth before the 15th of Shevat.