3,488. Rosh Hashana and Tu B'Shevat

Hilchos Maaser Sheini and Neta Revai 1:1

After taking first tithe each year, we take second tithe as per Deut. 4:22: “You shall surely tithe the produce of your crops.” In the third and sixth years of the sabbatical cycle we take the tithe for the needy in lieu of second tithe, as has already been discussed.

Hilchos Maaser Sheini and Neta Revai 1:2

The first day of the month of Tishrei is the start of the year when it comes to the tithes of grain, pulse and vegetables. When the term “Rosh Hashana” (head of the year) is used, it means 1 Tishrei. 15 Shevat is the start of the year when it comes to tithing fruit trees. Accordingly, if grain or pulse reach the stage to be tithed before Rosh Hashana in the third year of the sabbatical cycle, second tithe is taken from them. This is the case even though they became fully grown and were harvested in the third year (which is a year for maaser ani – the tithe for the needy). If they don’t reach the stage when they should be tithed until after Rosh Hashana in the third year of the sabbatical cycle, then maaser ani is taken from them. The same is true of the fruit of trees; if they reach the stage for tithing before 15 Shevat in the third year of the cycle, they’re tithed as part of the previous year and second tithe is taken even though they become fully grown and are harvested in the third year. And if they reach the stage for tithing before 15 Shevat in the fourth year of the cycle, maaser ani is taken even though they become fully grown and are harvested in the fourth year. If they reach the stage for tithing after 15 Shevat, they are tithed as produce of the subsequent year.