Tevet

Ma'aser ani is the poor man's tithe, separated in the third and sixth years of the seven-year cycle, instead of the second tithe. After separating the first tithe for the Levite, the farmer separates this tithe and gives it to the poor and the stranger. This mitzvah ensures that the blessing of the land reaches everyone - not only the priests and Levites, but also those who have no portion in the land. The poor, the stranger, the orphan, and the widow all receive a share of the harvest. In the seventh year, the shemitah year, no tithes are separated, and the produce of the land is available to all.