Av

Ma'aser sheni is the second tithe, separated in the first, second, fourth, and fifth years of the seven-year cycle. After separating the first tithe for the Levite, the farmer separates a second tithe from the remaining produce. This tithe is not given to anyone - it is eaten by the farmer and his household in Jerusalem. If Jerusalem is too far, the produce may be redeemed for money, and the money is brought to Jerusalem to buy food that is eaten there. The purpose of ma'aser sheni is to bring the farmer to Jerusalem, to the Temple, and to connect the blessing of the field with the joy of holiness. Through this mitzvah, the produce of the Land carries the farmer to the place of the Divine Presence.