*The article below is an excerpt from the above Sefer
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- Mitzvas Viduiy Maaser-Confessing the Maaser tithing:
- When you complete the tithing of all your produce in the third year of Maaser, you are to distribute [the tithes] to the convert, the orphan and widow, and they are to eat and be satiated. You shall confess before Hashem and say “I have removed the Maasros from the home and distributed it to the Levi, convert, orphan and widow, just as you commanded me. I have not transgressed your command and have not forgotten. I have not eaten it in a state of Aninus or impurity. I have listened to the word of Hashem and did all that He commanded. Gaze down from your Holy abode, from heaven, and bless Israel and the promised land that you have given us.”
Q&A on Rashi
Parsha Bee – Devarim 26:12–15 (Rashi)
- When is the time for Biur Ma’asrot (removal of tithes)?
Answer: On Erev Pesach of the fourth year. - Why is Pesach the appropriate time for Biur Ma’asrot?
Answer: Because by then all the tithes from the third year have been completed. - Why is the third year called “the year of the tithe”?
Answer: Because Ma’aser Ani replaces Ma’aser Sheni. - Which tithes are separated in the first and second years of the Shemittah cycle?
Answer: Ma’aser Rishon and Ma’aser Sheni. - Which tithes are separated in the third year?
Answer: Ma’aser Rishon and Ma’aser Ani. - Who receives Ma’aser Ani?
Answer: The stranger, orphan, and widow. - What does “so that they can eat to satiety” teach?
Answer: The poor must be given enough to satisfy their needs. - What declaration is made after completing the tithes?
Answer: Vidui Ma’aser (the confession concerning the tithes). - What does “I have removed the holy portion from the house” refer to?
Answer: Ma’aser Sheni and Neta Revai. - What is Neta Revai?
Answer: The fruit of a tree’s fourth year. - What does “I have also given it to the Levite” refer to?
Answer: Ma’aser Rishon. - What additional gifts are included in the word “also”?
Answer: Terumah and Bikkurim. - What does “the stranger, the orphan, and the widow” refer to in the confession?
Answer: Ma’aser Ani. - What does “according to all Your commandment” teach?
Answer: That the gifts were separated in the proper order. - Which gift must be separated first?
Answer: Terumah. - What may not be given before Terumah?
Answer: The tithes. - What does “I have not transgressed Your commandments” mean?
Answer: The tithes were not separated from one species for another or from old produce for new produce. - What does “nor have I forgotten” mean?
Answer: I did not forget to make the blessing. - What does “I did not eat any of it while in my mourning” teach?
Answer: An onen may not eat Ma’aser Sheni. - What is an onen?
Answer: A close relative of someone who died on the day of death before burial. - What does “nor did I consume any of it while unclean” mean?
Answer: Ma’aser Sheni may not be eaten in a state of impurity. - What does “neither did I use any of it for the dead” mean?
Answer: Its value was not used to purchase a coffin or shrouds. - What does “I obeyed the Lord my God” mean?
Answer: I brought it to Jerusalem as required. - What does “I have done according to all that You commanded me” mean?
Answer: I rejoiced with it and enabled others to rejoice as well. - What request is made in “Look down from Your holy dwelling”?
Answer: That Hashem bless Israel and the Land. - What argument does the person make before Hashem?
Answer: We fulfilled Your commandments; now fulfill Your promises of blessing. - From where is Hashem asked to look down?
Answer: From His holy dwelling in Heaven. - What blessing is requested for the land?
Answer: Blessing for the land flowing with milk and honey. - Which promise of Hashem is mentioned in the prayer?
Answer: The promise He swore to the forefathers. - What overall theme runs through Vidui Ma’aser?
Answer: Faithfully fulfilling mitzvot and requesting Hashem’s blessing in return.
Bonus: What surprising mitzvah does Rashi say is included in “nor have I forgotten”?
Answer: I did not forget to recite the blessing before performing the mitzvah.