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3 β[1] The great *terumah* [given to priests] has biblically no prescribed limit, as it is written: "You shall give him the first fruit of your new grain" (Deuteronomy 18:4); that is, anything: even one particle of wheat may exempt a heap of grain.β β β[2] But what proportion has been prescribed by the sages? A generous person gives one-fortieth of the crop; the average person gives one-fiftieth; the miserly gives one-sixtieth. One must not give less than one-sixtieth. β[3] β[4] The priestly *terumah* is not given by measure, weight or number, because no limit has been stated in the Torah with regard to heave-offerings. One should estimate in his mind and set aside about one-sixtieth.β β β[5] β[6] β[7] β[8] β[9] β[10] β[11] β[12] The duty concerning a *terumah* of the tithe concerns the Levite who must give to a priest a tenth of the tithe he receives, as it is written: "When you receive from the Israelites their tithes β¦ you shall remove from them one-tenth of the titheβ¦" (Numbers 18:26). A lay Israelite may set it aside and give it to a priest and then give the tithe to a Levite, after having removed from it the *terumah* which is known as a tithe from the tithe. β[13] β[14] β[15] β[16] β[17] β[18] β[19] β[20] β[21] β[22] β[23] The *terumah* and the tithe are to be set aside according to the following order: the first fruits are set aside first of all, then the great *terumah*, then the first tithe, then the second tithe, or else the tithe for the poor.β β
Version: Maimonides' Mishneh Torah, edited by Philip Birnbaum, New York, 1967
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