Ma'aserot
Encyclopedia
Ma'aserot is the seventh tractate of Seder Zeraim
Zeraim
Seder Zeraim is the first and shortest Seder of the Mishnah, the first major work of Jewish law. The section of mishnah was written by the rabbis to inform all Jews what must be done to fulfill their biblical obligations of prayer and commandments about food.Observers of Jewish law are bound with...

("Order of Seeds") of the Mishnah
Mishnah
The Mishnah or Mishna is the first major written redaction of the Jewish oral traditions called the "Oral Torah". It is also the first major work of Rabbinic Judaism. It was redacted c...

and of the Talmud
Talmud
The Talmud is a central text of mainstream Judaism. It takes the form of a record of rabbinic discussions pertaining to Jewish law, ethics, philosophy, customs and history....

. 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 eat 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.

Ma'aser Sheni is the main topic, along with the laws of Reva'i, of the next tractate "Ma'aser Sheni
Ma'aser Sheni
Ma'aser Sheni is the eighth tractate of Seder Zeraim of the Mishnah and of the Talmud. It concerns the Second tithe obligation as well as the laws of Revai. For more info also look at the tracate Ma'aserot ·...

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. Maaser Ani is discussed in Tractate Pe'ah. The seventh year of the cycle is designated "Shemitta", and there were no tithes given at all in the land of Israel.
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