Published Spring 2015 | Updated March 2026<\/p>\n\n\n\n
The Land of Israel follows a unique seven-year cycle. For the first six years, fruits and vegetables grown there are tithed.1<\/sup><\/a> The seventh year is Shemita<\/i>, the sabbatical year, which has its own set of special laws. These laws mainly affect those living in Israel, but also those living in the Diaspora if they are in possession of Israeli-grown produce.2<\/sup><\/a><\/p>\n\n\n\n For the tithing of the first six years, the Torah 3<\/sup><\/a> sets an end date for the process called Biur <\/i>Ma\u2019aser<\/i>. Biur <\/i>Ma\u2019aser <\/i> includes a number of components, which are still applicable today:<\/p>\n\n\n\n Any untithed produce (tevel<\/i>) in one\u2019s possession must be tithed by Erev Pesach 4 <\/sup><\/a> of the fourth and seventh years of the Shemita <\/i> cycle.5<\/sup><\/a><\/p>\n\n\n\n Ma\u2019aser Sheini <\/i> is the second tithe separated on produce harvested in the 1st, 2nd, 4th, and 5th years of the Sabbatical cycle. In the times of the Beis <\/i>Hamikdash <\/i>, this tithed portion was brought to Jerusalem to be eaten. If the owner of the Ma\u2019aser Sheini <\/i> lived too far away from Jerusalem to carry the actual produce, he was permitted to transfer the kedusha <\/i>, sanctity, of the Ma\u2019aser <\/i> Sheini <\/i>onto money. This money was brought either by himself or by other Jewish pilgrims to Jerusalem to purchase food and drink during their stay in Jerusalem. Today, we follow the procedure of transferring the sanctity of Ma\u2019aser <\/i> Shaini <\/i>onto a coin worth at least a peruta <\/i>.6<\/sup><\/a><\/p>\n\n\n\n Biur <\/i>Ma\u2019aser <\/i>requires that this coin must be disposed of by Erev Pesach of the fourth and seventh years of the Shemita <\/i> cycle. The coin must be disposed of in a manner in which no one will be able to use it. It may not be given to tzedaka. One can throw it into the sea or bang it until it is no longer useable.7<\/sup><\/a><\/p>\n\n\n\n Another part of this process is the Vidui <\/i> Ma\u2019aser<\/i>. In the times of the Beis <\/i> Hamikdash<\/i>, one would appear in front of the Kohanim <\/i>and recite the verses in the Torah 8<\/sup><\/a> which proclaim that he has fulfilled all of his requirements related to Ma\u2019aser<\/i>. The Rambam 9<\/sup><\/a> and Shulchan <\/i>Aruch<\/i>10<\/sup><\/a> write that this mitzvah applies today, even in the absence of the Beis <\/i>Hamikdash <\/i>and not in the presence of the Kohanim. However, the Ra’avad <\/i> and Vilna Gaon write that it does not apply nowadays. In addition, if one has not performed the mitzva completely one cannot say Vidui<\/i>; therefore, there are authorities who rule we should not say Vidui<\/i>. Today, in Israel, some do have the custom to recite the Vidui <\/i>on the seventh day of Pesach <\/i>.11<\/sup><\/a> In the Diaspora, it is not the custom to recite the Vidui <\/i>.<\/p>\n\n\n\n An easy way to figure out which are the fourth and seventh years of the cycle is to divide the current Hebrew year by seven. If there is a remainder of four, or no remainder at all, it is a year that requires Biur <\/i>Ma\u2019aser <\/i>.<\/p>\n\n\n\n The following are upcoming Biur Ma’aser<\/em> years:<\/p>\n\n\n\n All tithing must be done, and the coins destroyed, by Erev Pesach of that year.<\/p>\n\n\n\n May we merit to fulfill these mitzvos <\/i>in the Beis <\/i>Hamikdash <\/i>in the presence of the Kohanim <\/i>serving there.<\/p>\n\n\n\n 1.<\/sup><\/a> For a full explanation of the process, see our article on Terumos <\/i> and Ma\u2019asros <\/i> here.<\/a><\/p>\n<\/div>\n 2.<\/sup><\/a> Reliably kosher certified products and produce from Israel have already been tithed.<\/p>\n<\/div>\n 3.<\/sup><\/a> Devarim <\/i> 26:12<\/p>\n<\/div>\n 4.<\/sup><\/a> This is a dispute between our text of the Mishna <\/i>(Maaser <\/i>Sheini <\/i> 5) where it states the biur <\/i> is on erev <\/i> Pesach, <\/i> and the Rambam <\/i> ( Maaser <\/i> Sheni <\/i> 11:3) and Shulchan <\/i>Aruch <\/i> ( Y.D. <\/i>331:140) who state the biur <\/i> is on the last day of Chol <\/i> Hamoed Pesach <\/i>. The usual custom is to do it on Erev <\/i> Pesach <\/i> (Rav Yosef Efrati). If produce from Israel was purchased on Chol Hamoed, one should do the biur <\/i> on the last day of Chol Hamoed.<\/p>\n<\/div>\n 5.<\/sup><\/a> The tithes must to be given to their recipients. Today, we don’t give Teruma <\/i> to a Kohen <\/i> or Ma\u2019aser <\/i> to a Levi <\/i>, but if one has produce that definitely has not been tithed previously, the Ma\u2019aser <\/i> Ani <\/i> should be given to an a poor person.<\/p>\n<\/div>\n 6.<\/sup><\/a> The minimum coin valid for a peruta <\/i> is a coin that has purchasing power. (Rav Moshe Heinemann, shlita <\/i>, quoting Rav Moshe Feinstein zt\u201dl<\/i>). In the U.S., one cannot easily purchase anything for less than a dime.<\/p>\n<\/div>\n 7.<\/sup><\/a> Y.D. <\/i> 194:6. To the best of our knowledge, it is not illegal to destroy U.S. coins. It is only illegal if one\u2019s intent is for fraudulent use. U.S. Code Title 18, Chapter 17, Section 331.<\/p>\n<\/div>\n 8.<\/sup><\/a> Devarim <\/i> 26:13-15<\/p>\n<\/div>\n 9.<\/sup><\/a> Hilchos Masser Sheni <\/i>11:4<\/p>\n<\/div>\n 10.<\/sup><\/a> Y.D. <\/i> 331:42.<\/p>\n<\/div>\n 11.<\/sup><\/a> Some have the custom to say the entire parsha with the trup <\/i> of the pesukim<\/i>. The Aderes <\/i> writes in Kuntras <\/i> Acharis Hashanim <\/i>that it is proper to recite the Vidui <\/i> with a tzibur <\/i>.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":" Published Spring 2015 | Updated March 2026<\/p>\n The Land of Israel follows a unique seven-year cycle. For the first six years, fruits and vegetables grown there are tithed.1<\/a> The seventh year is Shemita<\/i>, the sabbatical year, which has its own set of special laws. These laws mainly affect those living in Israel, but also those living in the Diaspora if they are in possession of Israeli-grown produce.2<\/a><\/p>\n For the tithing of the first six years, the Torah 3<\/a> sets an end date for the process called Biur <\/i>Ma\u2019aser<\/i>. Biur <\/i>Ma\u2019aser <\/i> includes a number of components, which are still applicable today:<\/p>\n Biur <\/i><\/b>Ma’aser <\/i><\/b><\/p>\n Any untithed produce (tevel<\/i>) in one\u2019s possession must be tithed by Erev Pesach 4 <\/a> of the fourth and seventh years of the Shemita <\/i> cycle.5<\/a><\/p>\n Ma\u2019aser Sheini <\/i> is the second tithe separated on produce harvested in the 1st, 2nd, 4th, and 5th […]<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93,27,95],"tags":[249,229,217,251,250],"class_list":["post-2134","post","type-post","status-publish","format-standard","hentry","category-kashurs-kurrents-2015","category-kashrus-kurrents","category-spring-kashrus-kurrents-2015","tag-biur-maaser","tag-kashrus-kurrents","tag-shemita","tag-tithing","tag-vidui-maaser"],"yoast_head":"\n Biur <\/i><\/b>Ma’aser <\/i><\/b><\/h4>\n\n\n\n
Vidui Ma’aser <\/i><\/b><\/h4>\n\n\n\n
Calculating the Fourth and Seventh Years<\/b><\/h4>\n\n\n\n
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