Maaser Sheni

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For the Talmud tractate, see Ma'aser Sheni

Maaser Sheni or "second tithe" refers to a tithe on produce grown in the Land of Israelwhich Israelites were obligated to take to Jerusalem (either directly or by selling and converting to money) and consume or spend there, in the first, second, fourth, and fifth years of the seven-year agricultural cycle. (The Maaser Ani (poor-tithe) is given in the first and sixth year and in the seventh year the land traditionally rests.

Orthodox Judaism still regards tithe obligations as in effect on produce grown in the land of Israel, although the obligations have been somewhat modified since the days of the Hebrew Bible and Talmud and proceeds from the tithes are no longer given to a Kohen or Levite. Current practice is for the person growing (or if that was not done, consuming) the produce to set aside all the various tithes, and then redeem most of them with a coin of nominal value, which need not be equal in value to the amount set aside. The coin, and a total of a little over 1% of the produce which cannot be redeemed, is set aside or destroyed in a way intended to prevent its future use. The reason for discarding in such a manner is that taking these tithes is considered to effect a dedication for Temple use. While dedicated offerings cannot actually be offered in their traditional form in the absence of the Temple, they also cannot be used for mundane purposes. Such use would constitute misappropriation of sanctified Temple property.