Our Gemara continues its discussion of the various components of the declaration regarding maaser.  The verses are an intriguing group in that they describe an odd set of ways to use and misuse maaser (Devarim 26:13-15)

בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכׇל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃

“I have cleared out the consecrated portion from the house; and I have given it to the [family of the] Levite, the stranger, the fatherless, and the widow, just as You commanded me; I have neither transgressed nor neglected any of Your commandments:

לֹא־אָכַ֨לְתִּי בְאֹנִ֜י מִמֶּ֗נּוּ וְלֹא־בִעַ֤רְתִּי מִמֶּ֙נּוּ֙ בְּטָמֵ֔א וְלֹא־נָתַ֥תִּי מִמֶּ֖נּוּ לְמֵ֑ת שָׁמַ֗עְתִּי בְּקוֹל֙ ה אלוקי עָשִׂ֕יתִי כְּכֹ֖ל אֲשֶׁ֥ר צִוִּיתָֽנִי׃

I have not eaten of it while in mourning, I have not cleared out any of it while I was impure, and I have not deposited any of it with the dead. I have obeyed my God Hashem I have done just as You commanded me.

הַשְׁקִ֩יפָה֩ מִמְּע֨וֹן קׇדְשְׁךָ֜ מִן־הַשָּׁמַ֗יִם וּבָרֵ֤ךְ אֶֽת־עַמְּךָ֙ אֶת־יִשְׂרָאֵ֔ל וְאֵת֙ הָאֲדָמָ֔ה אֲשֶׁ֥ר נָתַ֖תָּה לָ֑נוּ כַּאֲשֶׁ֤ר נִשְׁבַּ֙עְתָּ֙ לַאֲבֹתֵ֔ינוּ אֶ֛רֶץ זָבַ֥ת חָלָ֖ב וּדְבָֽש        

Look down from Your holy abode, from heaven, and bless Your people Israel and the soil You have given us, a land flowing with milk and honey, as You swore to our fathers.”

What are the various temptations to misuse the maaser that the verse is anticipating and forewarning against? I would think something like keeping it for yourself, and maybe yes, eating it while impure, but giving it to a dead person or eating it while mourning?  That is such a great temptation?

Malbim on verse 15 offers cultural and anthropological background to explain these concerns.  In ancient times, even before maaser was used for charitable purposes or worship, it was used as a set aside for emergencies and a “rainy day fund”.  The ancients believed that by setting aside funds for emergency purposes it would act as a reservoir of good mazal.  Think of it as the proverbial taking an umbrella along so it won't rain.  So the tithe emergency fund was used for burials and other contingencies.

The Torah was taking this ancient custom and actually redirecting it. (Compare this to Rambam’s concept of sacrificial rites in Moreh III: 32.) Instead of making an emergency fund, God directs the Jewish people to temporarily save these funds but then splurge and enjoy them in Yerushalayim on a pilgrimage, of course also setting some aside for the poor and the Levite.  In fact, the Torah ethic is the opposite of hoarding for a rainy day. Rather, have trust in God and rejoice in His bounty.  This is similar to the idea that the Manna could only be collected for one day’s worth, so that the Jews would live in a state of constant trust and attachment to Hashem.

Translations Courtesy of Sefaria, except when, sometimes, I disagree with the translation

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