FROM THE PARASHAH
“In accordance with all Your commandments that You commanded me...” (Deut. 26:13)
And you shall say before Havayah your God: “I have removed the sacred from my house, and I have also given it to the Levite, the stranger, the orphan, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten.”
This verse describes the mitzvah known as Viduy Ma'aserot meaning, the Declaration of Tithes—a statement that we have performed the commandments related to tithes (ma’aserot) and offerings (terumot) in the proper way. The declaration is given twice in every Sabbatical (Shemitah) cycle of seven years.
On the words "I have not transgressed Your commandments," Rashi explains, "I gave them in their proper order and did not give terumah (offering) before the bikkurim (first fruits), nor did I give ma’aser (tithe) before a terumah." The proper order is as follows: first, one separates the first fruits (bikkurim) and brings them to the Temple to give to the Kohen (as we read in the first aliyah of our parashah). Then, the “great offering” (terumah gedolah) is given, also to the Kohen. After that come the tithes—first the first tithe (ma'aser rishon), followed by either the second tithe (ma'aser sheni) or the tithe for the poor (ma'aser ani).
Here is a hint to remember the order based on the verse, “He who walks earnestly walks confidently” (Proverbs 10:9). The Hebrew word “earnestly” is an acronym for “first fruit” (bikkurim), “offering” (terumah), and tithe (ma'aser). If you follow this proper order, you will walk with confidence and security.
Let us translate this order into the psychological realm and our heartfelt service of God. Every time something new is born within me, I must ultimately share some of it with others. A true innovation begins as an intangible point in us, stemming from a quality of self-nullification in the soul (corresponding to the sefirah of wisdom). At this preliminary stage, it cannot yet be transmitted or shared with others; still this is where the initial seed is planted in the psyche.
The next stage occurs when the seed of the innovation is grasped in the intellect, through understanding, comprehension, and perception, three faculties associated with the sefirah of understanding. This is the commandment of the first fruits (bikkurim)—the first gift brought to the Temple and given to the Kohen. The first fruits represent the firstborn that can already be grasped, like the new fruit we place in the basket, which fills us with joy—the inner experience of understanding.
Now that the idea has been internalized and settled within me, I am able and obligated to give from it to others. This is the mitzvah of bikkurim.
When understanding (also known as the Mother Principle) is healthy, it begets good and proper emotions. These cause a feeling of being uplifted. This is where the offering (terumah) comes in, since an “offering’s” literal meaning is to uplift, to give to others out of a feeling of kindness and compassion. This stage corresponds to the sefirah of beauty, whose inner quality is the attribute of mercy.
Finally, we reach the stage of tithing (ma'aser), which represents actual giving in the world of action, as "deeds are the main thing." Here, one must give a defined and significant amount. This level corresponds to the sefirah of kingdom, the tenth sefirah, which expresses practical action.
Indeed, the acronym “earnestly” also reflects the inner process of the order of the sefirot. The first letter, beit (ב) stands for bikkurim (first fruits) and the sefirah of understanding, or binah. The second letter, tav (ת) stands for terumah (offering) and for the sefirah of beauty or tiferet. The third letter, mem (ם) stands for ma'aser (tithe) and for kingdom, or malchut. Thus, the acronym serves as a guide not only for the external order of these commandments but also for the internal process of spiritual development we go through when we perform them.
