The Treatise on Maaser Sheni (Second Tithe) develops a unique form of edible sanctity applied to agricultural produce. A portion of the harvest is set aside with sacred status to be consumed in Jerusalem in a state of ritual purity, or else redeemed—transferring its sanctity to money—to purchase food that will be consumed there. Its main textual basis is found in Deuteronomy 14:22–26, where redemption is authorized “because the journey is too long,” and it is linked to the sanctity of the fruit of the fourth year in Leviticus 19:23–25 (neta/kerem revai).
In the seven-year sabbatical cycle, the second tithe applies in years 1, 2, 4, and 5; in years 3 and 6 it is replaced by the poor man's tithe (maaser ani), and in year 7 (shemita), specific rules apply. The treatise is not merely technical: it constructs a halakhic framework that guides the agricultural economy toward pilgrimage, conscious consumption, and disciplined spending. The guiding principle is clear: not every economic use is legitimate when holiness is involved.
The central idea of the treaty
Maaser Sheni channels money and food. Holiness is not financed: it is consumed. Thus, Jewish law (halakha) blocks the commercialization of the sacred and preserves its spiritual purpose.
Summary by chapter
Chapter 1: Legal status and prohibition of commercialization
It defines the prohibition of selling, bartering, using as collateral, or standardizing (weighing/measuring) the second tithe. It specifies which by-products remain unconsecrated (containers, peels, husks) and the status of intermediate products. Even the language used is regulated to avoid the appearance of bartering.
Chapter 2: Consumption patterns and value enhancement
It authorizes eating, drinking, and anointing according to normal practice; it sets limits (e.g., anointing with wine/vinegar) and establishes the theory of added value (hashbajá): if the improvement is identifiable, it is assigned; otherwise, the sanctity prevails. It also includes monetary policy for the journey to Jerusalem and currency exchange.
Chapter 3: Social behavior and purpose
It regulates both the intention and the appearance: he goes up to Jerusalem to eat and drink, not to "distribute" or settle hidden debts. Hospitality is acceptable; disguised commerce is not.
Chapter 4: Ha'arama and agency
It allows permissible legal maneuvering when it preserves the regulatory objective. It defines who can act as the “other” in the redemption; minors and Canaanite slaves do not externalize the action because “their hand is like mine.”
Chapter 5: Neta/Kerem Revai and reforms
It covers the fourth year, public signage of fields, debates between schools, and an institutional closure with practical reforms that ensure regulatory consistency.
Conceptual axes
1) Holiness with economy
Maaser sheni is neither a sacrificial offering nor freely disposable property. It operates on a continuum between kedushah (regulated consumption) and chol (profane use), distinguishing between fruit, value, increase, and accessories.
2) “Mamon gavoha” vs “mamon hedyot”
The concern for protecting property explains the strictness regarding sales, bartering, collateral and "gifts" that resemble sales.
3) Targeted spending in Jerusalem
The maaser's money is intended for consumption, with operational frictions that prevent arbitrage and loss of purchasing power.
Chapter-by-chapter analysis (key points)
- Anti-commoditization: four market barriers (sale, collateral, exchange, standardization).
- Typical use as a legal criterion (eat/drink/anoint).
- Added value: prevention of "sanctity laundering" through mixing.
- Halakhic microeconomics: regulation of liquidity and exchange.
- Agency and "yad": limits of ha'arama.
- Visible governance: public signage as a form of compliance.
Classic controversies
- Beit Shammai vs. Beit Hillel: monetary policy and statute of the revai.
- Rabbi Meir vs. the Sages: architecture of redemption and money/fruit combinations.
- Patrimonial nature: the basis for prohibitions on sales and substantial gifts.
Encoding and reading
The central systematization is found in Moshe ben Maimon, Hiljot Maaser Sheni veNeta Revai, with the post-Temple application codified in practical halakhic literature.
Contemporary application (practical Halakha)
- Without a Temple: today, the second tithe is redeemed on a coin using established formulas.
- Land of Israel: separation of terumot and maasrot; the maaser sheni and revai are redeemed.
- Ethical principle: spending can be morally labeled; consumption discipline and purpose.
Final list
- Location in the sabbatical cycle and biblical basis.
- Core principle: holiness regulates the economy; do not commercialize it.
- Three uses and "normal use".
- Theory of added value and monetary rationality.
- Ha'arama and agency.
- Bridge under repair and traffic signs.
- Historical and institutional closure.
