Misva #607: Vidui Ma’aser

The Torah in Parashat Ki-Tabo (Debarim 26:12-15) commands one to make a verbal declaration after “the third year,” avowing his compliance with his various tithing obligations. Each year, a farmer must give a portion of his produce – Teruma – to a Kohen, as well as one-tenth – Ma’aser Rishon – to a Levi. In addition, on the first, second, fourth and fifth years of the seven-year Shemita cycle, he must take another tenth – Ma’aser Sheni – to Jerusalem and eat it there. On the third and sixth years, this tithe is substituted with Ma’aser Ani – a tithe for the poor. (During the Shemita year, all the produce is declared ownerless, and thus no tithing obligations apply.) The Torah here commands that after each year of Ma’aser Ani – meaning, after the third and sixth years – one must make a proclamation avowing his having satisfied these requirements. This verbal proclamation is commonly known as “Vidui Ma’aser” – “the tithing confession.” Normally, the term “Vidui” (“confession”) refers to the confession of sin; in this instance, it denotes avowing having done the right thing. In explaining the reason behind this Misva, the Sefer Ha’hinuch writes that what distinguishes the human being from all other creatures is the faculty of speech. Even animals have some degree of intelligence, but none of them have the power of verbal communication. For this reason, the Sefer Ha’hinuch observes, many people are especially careful about how they speak, even more careful than they are about how they act. Keenly aware of the special importance of this defining human characteristic, they exercise particular caution in regard to their speech. Therefore, the Torah commanded a farmer to verbally affirm his meeting his Terumot and Ma’aserot obligations, as this will ensure his compliance with these laws. The Sefer Ha’hinuch writes that giving Terumot and Ma’aserot is an especially important responsibility, as these donations support those who serve Hashem in the Bet Ha’mikdash. Thus, in order to help enforce these obligations, the Torah requires farmers to make the Vidui Ma’aser proclamation. One who knows he will have to verbally affirm compliance with these requirements will likely comply with them, in order not to compromise his speech through a false declaration. The Misva of Vidui Ma’aser thus helps ensure that one meets his obligations. One must declare Vidui Ma’aser specifically during the day. It is done in the Bet Ha’mikdash, as the Torah commands making this declaration “Lifneh Hashem Elokecha” – “before Hashem your G-d” (26:13). Nevertheless, the Rambam rules that one who declared Vidui Ma’aser somewhere else, outside the Bet Ha’mikdash, has fulfilled his obligation. As mentioned, one must declare Vidui Ma’aser after the third and sixth years of the seven-year Shemita cycle. Specifically, it is done on the final day of Pesach the following year, meaning, in the fourth year, and in the Shemita year. This Misva is binding only upon men, and only during the times of the Bet Ha’mikdash. The Aderet (Rav Eliyahu David Rabinowitz-Teomim, 1843-1905), who served as the Chief Rabbi of Jerusalem, maintained that the Vidui Ma’aser proclamation should be made even nowadays, when there is no Bet Ha’mikdash. This position was disputed by the Hazon Ish (Rav Avraham Yeshaya Karelitz, 1878-1953).