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Ma'aserot (Hebrew: מעשרות, lit. "Tithes") is the seventh tractate of Seder Zeraim ("Order of Seeds") of the Mishnah and of the Talmud. It discusses the three different types of Masser and six year cycle of being given as tithes. In all of the six years of the cycle, "Masser Rishon" is given to Levites as 10% of an individuals' crop. "Masser Sheni" is given in the first, second, fourth and fifth year and is 10% of the crop remaining after Masser Rishon. It is brought to Jerusulem to eat or sell. If sold, the proceeds are used to buy fruit in Jerusalem and eaten there. The final category is "Masser Ani" that is given to the poor in the third and sixth years. These last two tithes are discussed more in the next tracate "Ma'aser Sheni". The seventh year of the cycle is designated "Shemettiah", and there are no tithes given at all. These tithes were only given to the these groups or eaten in Jerusalem during the time which the Jewish temple stood in Jerusalem, and before that, when Jews were in exile. These tithes are payable only in Israel.
