מעשר שני ה׳:ט׳ - ה׳:י׳

מי שהיו פירותיו רחוקים ממנו – they were already ritually prepared (i.e., tithed), and the time had arrived for removal.

צריך לקרות להם שם – (see also, Mishnah Ma’aser Sheni, Chapter 4, Mishnah 7) to make assignment of them to their owners, according to the precedent of Rabban Gamaliel and the Elders.

עשור שאני עתיד למוד – First Tithe that I will, in the future, give from the produce that I have in my house.

נתון ליהושע – He was a Levite. But he did not give the “Great Tithe” now (i.e., the two-percent portion that was to given at the outset to a Kohen), because the Terumah/heave-offering is separated at the granary, [as is taught in a Baraitha], for it is impossible for the granary to be uprooted other than if the “Great Tithe” was already given, and it had already been separated in the granary.

ומקומו מושכר לו – and the place of the [First] Tithe was already leased to him, and he will purchase the Tithe on account of the land.

עשור אחר – the Poor Tithe (which is separated in the third and sixth years of the seven-year agricultural cycle).

נתון לעקיבא בן יוסף – He was the treasurer/manager of the Poor.

עשור שאני עתיד למוד – the tithe of a tithe – which I have to give to a Kohen from the [First] Tithe that Rabban Gamaliel gave me.

נתון לאלעזר בן עזריה – He was a Kohen and tenth [generation] to Ezra [the Scribe].

ונתקבלו שכר זה מזה – Rabban Gamaliel received from Rabbi Yehoshua the payment of his place (i.e., rental) of the First Tithe and the payment of his place (i.e., rental) of the Poor Tithe from Rabbi Akiba and Rabbi Yehoshua received the payment of his place (i.e., rental) – “the tithe of the tithe” from Rabbi Eleazar ben Azariah, and each one acquired a place of the Tithe that was appropriate for him with the money that he gave to the renter, for the renting of land is acquired through money.

ביום טוב אחרון היו מתודין – and they would not confess on the first day of the Festival immediately after the removal [of the fruits of the third and sixth years of the seven-year cycle], in order that he would have something to eat during the Festival. Therefore, on the eve of the first day of the Festival, he would remove [fruits] and leave them over until the last day.

זה מעשר שני ונטע רבעי – which are called holy/sacred.

זה מעשר לוי – that is, the First Tithe

וגם נתתיו זה תרומה גדולה – and also, it is a supplement, implying that “I have given it to the Levite” (as per Deuteronomy 26:13) beyond what I gave to the Kohen.

מן הבית זו חלה – which was thrown from the dough in the house.