3,175. Tithes in the Shemittah Year

Hilchos Matnos Aniyim 6:4

The aforementioned t’rumos and maaseros are separated as described in the first, second, fourth, and fifth years of the shemittah cycle. In the third and sixth years, however, first tithe is followed by a different tithe, which is given to the needy. This is called maaser ani (the tithe for the needy). Maaser sheini isn’t separated in these two years, just maaser ani. Regarding maaser ani, Deuteronomy 14:28-29 teaches, “At the end of three years, you shall bring out all the tithe of your grain in that year and place it within your gates and the Levite (and others) will come” and Deut. 26:12 says, “When you finish tithing all the tithe of your produce in the third year, the year of the tithe....”

Hilchos Matnos Aniyim 6:5

In the seventh year, everything is hefker (ownerless). There’s no terumah and no maaseros – not maaser rishon, maaser sheini or maaser ani. Outside of Israel, where there’s no need to let the land rest, Egypt, Ammon and Moav separate maaser rishon and maaser ani. This is because these countries are near Israel, so the needy of Israel can rely on this produce during shemittah (the sabbatical year). It was a law given to Moses at Sinai that maaser ani is separated in Ammon and Moav in the shemittah. In Babylonia, maaser sheini is separated during shemittah just as it is in most years.