3,174. The Order of T’rumos and Maaseros

Hilchos Matnos Aniyim 6:2

The order of separating t’rumos and maaseros (tithes) is as follows: after harvesting produce from the ground or from trees and performing all the requisite labor, one separates a fiftieth as t’rumah gedolah, which is given to a kohein as per Deuteronomy 18:4: “The first of your grain, your wine and your oil....” Next, he separates a tenth of what’s left as maaser rishon (first tithe), which is given to a Levi as per Numbers 18:24: “Because the tithes of the children of Israel...” and 18:21: “To the children of Levi I have given all the tithes of Israel.”

Hilchos Matnos Aniyim 6:3

Next, one separates a tenth of what’s left as maaser sheini (second tithe). This remains the property of its owners but it must be eaten in Jerusalem as per Leviticus 27:31: “If one redeems his tithes…” and Deuteronomy 14:22-23: “You shall surely tithe... and you shall eat it before Hashem your God in the place that He will choose.”