The tithing obligation of ma'aser sheni is not intended as a means of supporting the needy or the religious leaders. Rather, it serves to connect the individual’s professional life with the spiritual ideals represented by Jerusalem and the Beit Ha-mikdash. The farmer takes a percentage of his produce and brings it to Jerusalem, symbolizing the close connection that must be maintained between the workplace and the kedusha signified by the holy city.
Among the many mitzvot discussed in Parashat Re’ei is the obligation of ma’aser sheni, the tithe that every farmer was to separate and bring with him to Jerusalem. The Torah in this context provides a solution for those farmers who find it difficult to transport the tithe from their farms to Jerusalem: “And if the journey is very long, such that you cannot carry it, because the site where the Lord your God shall choose to place His Name will be distant from you, for the Lord your God shall bless you [with abundant produce], then you shall exchange it for money…” (14:24). Farmers who live too far to conveniently transport the ma’aser sheni tithe would exchange the produce for cash, and then bring the money with them to Jerusalem. They would then spend the money on food and drink and partake of that food and drink in lieu of the ma’aser sheni in Jerusalem.
The Alshikh detects in these verses an allusion to the phenomenon of wealth causing a “distance” between the individual and spiritual ideals. The image described here in the Torah, of a successful farmer who lives too distant from Jerusalem to bring his tithe, is intended as a subtle warning that material success could distance a person from kedusha, from higher values and ideals.
While certainly intended as a homiletic reading, the Alshikh’s insight very closely relates to one of the central themes and messages of ma’aser sheni. This tithe differs from ma’aser rishon – the tithe given to a Levite – and from ma’aser ani – the tithe given to the poor – in that ma’aser sheni is eaten by the farmer and his family (14:26). This obligation is not intended as a means of supporting the needy or the religious leaders. Rather, it serves to connect the individual’s professional life with the spiritual ideals represented by Jerusalem and the Beit Ha-mikdash. The farmer takes a percentage of his produce and brings it to Jerusalem, symbolizing the close connection that must be maintained between the workplace and the kedusha signified by the holy city. A person may never allow any “distance” between his profession and Torah ideals, between his conduct in the workplace and the laws and values taught by the Torah. And if such a distance is created, then, as the Torah here instructs, we must find a way to bridge that gap and ensure that our professional activities are conducted in strict accordance with the ideals of sanctity and holiness.
Courtesy of Yeshivat Har Etzion - www.etzion.org.il