Terumat hamaaser

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Terumat HaMaaser, which along with Teruma Gedola was known in the Talmud simply as Terumah, refers to a tithe on produce grown in the Land of Israel of a tenth of a tenth (one percent), that was given to and could be eaten by Kohanim (priests) in the days of the Temple in Jerusalem.

Terumah was regarded as a kind of sacred offering. It could be eaten only by Kohanim and their families, had to be ritually pure, had to be eaten while in a state of ritual purity, and could not be taken out of the Land of Israel.

Orthodox Judaism still requires taking Terumah from produce grown in Israel, although in the absence of a Temple it is no longer given to Kohanim. In contemporary practice, most of the Terumah and various other biblical tithes (including Maaser Rishon and Maaser Sheni are first set aside. All tithes except for Terumat HaMaaser and Teruma Gedola (a little more than 1% total) are then redeemed for a coin of nominal value (not generally equal to the value of the produce). The coin and the unredeemable portion of the produce are discarded in a manner that prevents their 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.