What are the implications of the juxtaposition of "Ve'achlta ... " to the Mitzvah of "Aser Te'aser"?
Bava Metzi'a, 88a: It implies that one is only obligated to Ma'aser what one harvests with the intention of eating, but not what one intends to sell. 1
See Torah Temimah, note 49.
Which Ma'aser is this Pasuk referring to?
Rashi, Ramban and Targum Yonasan: It is referring to Ma'aser Sheini which must be eaten within the walls of Yerushalayim. 1
Seforno: It is referring to the Ma'aser of crops (Ma'aser Sheini) and animals (Ma'aser Beheimah). 2
Rashi: It cannot be referring to Ma'aser Rishon, which the Torah already discussed in Bamidbar, 18:26, and which can be eaten anywhere (since it is Chulin which, in any case, does not require redemption - Ramban) - as the Torah stated there in Pasuk 31. (Nor, for the same reason, can the Torah be referring to Ma'aser Ani, which the Pasuk discusses in Pasuk 28).
Seforno: Because giving Ma'aser causes an increase in one's crops and in one's flocks, as the Gemara says in Ta'anis, 9a 'Aser Bishvil she'Tis'asher' (Give Ma'aser in order to become wealthy).
Why does the Torah insert the (otherwise superfluous) word "Leshaken Sh'mo Sham"?
Zevachim, 50a: To teach us via a Gezeirah Shavah "Sham" "Vezavachta Shelamim Ve'achalta Sham" - Ki Savo, 27:7 - in connection with Har Gerizim and Har Eival, that with the money of Ma'aser Sheini one purchases Shelamim. 1
See Torah Temimah, note 50.
Why is "Tiroshcha" written Chaser - minus the 'Vav'?
Why does the Torah insert B'chor Beheimah, which is eaten by Kohanim in the Pasuk of Ma'aser Sheini, which a Yisrael may also eat? Moreover, the Torah discusses B'chor later - in 15:19-20)?
Hadar Zekenim, Moshav Zekenim and Riva #1: People used to separate two Bechoros
Moshav Zekenim: This is like Bikurim of trees
How will eating one's Ma'aser Sheini in Yerushalayim teach a person Torah and Yir'as Shamayim?
Ramban: The Kohanim and the judges who stay in Yerushalayim will teach him how to fear Hashem, in addition to teaching him Torah and Mitzvos.
Rashbam: 'When you see the location of the Shechinah - the Kohanim performing the Avodah, the Levi'im on the Duchan (singing) and Yisrael in their places (standing by their Korban)'.
Seforno: Because in the place that is chosen for the Beis-Hamikdash, that is where the Beis-Din ha'Gadol sit to teach and to Pasken.
Hadar Zekenim (in Pasuk 22): Normally, people would stay in Yerushalayim at Pesach and Shavu'os only for one day, since they are busy harvesting barley and wheat, respectively. Now that they are commanded to eat their Ma'aser Sheni there, they will delay, and see Kohanim serving, Levi'im singing, and the Sanhedriyos ruling
See Torah Temimah, citing the Sifri and note 55, who cites the Pasuk in Yeshayah, 2:3 "Ki mi'Tziyon Teitzei Sorah ... ".
Why is "Tiroshcha" written Chaser - minus the 'Vav'?
Yoma, 76b: In order to Darshen 'If one merits, one becomes a 'Rosh' (a leader), and if one doesn't, one becomes 'Rash' (poor). 1 Hence Rava declared 'Wine and spices made me wise!'
Since drinking in abundnce is an expensive habit
What are the connotations of "Kol ha'Yamim"?
Yevamos, 93a: It refers to Shabbasos - permitting taking Ma'aser on Erev Shabbos and Yom-Tov even though the Tevel has not yet arrived. 1
See Torah Temimah, note 57. Despite the fact that - either it is a 'Davar she'Lo Ba le'Olam' or 'because it is not min ha'Mukaf (the fruit that he is Ma'asering is not next to the Ma'aser that he is taking.
What is the significance of "Degancha Tiroshcha ve'Yitzharecha"?
Ramban (on Pasuk 22) #1: It teaches us that Ma'aser applies only to grain, wine and (olive) oil. 1
Ramban (on Pasuk 22) #2: The Torah writes "Tirashcha ve'Yitzharecha" (and not 'Anavecha ve'Zeisecha') to teach us that one is only obligated to Ma'aser grapes after they have been made into wine and olives after they have been made into oil.
Da'as Zekenim and Rosh (on Pasuk 22): If you ztake Ma'aser, it is considered your grain, your wine and your oil; if not the grain, wine and oli is Mine
Though the Rabbanan obligated Ma'asering all fruits.
