Fruits of a Jew that was grown in Eretz Yisrael are obligated to have Terumah and Maaser removed from them. While the Terumah and Maaser has not been removed, the fruit is called Tevel, in which stage the fruit is forbidden to be eaten or to benefit from its destruction (like using for seeding). After the separation of Terumah and Maaser the fruit becomes a stage of Chulin, and is permitted to be eaten and have benefit. Below is an explanation of Terumah and Maaser.
TERUMAH GEDOLAH
תרומה גדולה
VERSE (SOURCE)
Devarim 18,4: You should give him (the Cohen, terumah which is) the first portion of your grain, your wine, and your oil
PERFORMED IN WHAT YEARS
First six years of 7-year cycle; not in Shmitah
HOW MUCH IS SEPARATED
According to the Torah: any amount
According to Chaza”l: About 2%
(Good Eye 1/40; Average 1/50; Not-so-generous eye 1/60)
TO WHOM IS IT GIVEN
To the Cohen
WHAT IS DONE WITH THE SELECTED PORTION
If food item is Tahor, may be eaten by a Tahor Cohen; if tameh, then it is destroyed
IN OUR TIMES
Any amount; not given to anyone; forbidden to all (destroyed with respect)
MAASER RISHON
מעשר ראשון
VERSE (SOURCE)
Bemidbar18,21: And I have given all tithes of Yisrael to the descendants of Levi as an inheritance
PERFORMED IN WHAT YEARS
First six years of 7-year cycle; not in Shmitah
HOW MUCH IS SEPARATED
One-tenth of the remaining amount (from the north side)
TO WHOM IS IT GIVEN
To the Levi
WHAT IS DONE WITH THE SELECTED PORTION
After separating the Terumah Maaser (see next) then no holiness and permitted to anyone
IN OUR TIMES
Separate one-tenth; after separation the Terumas Maaser (see next) then no holiness and permitted to anyone (no requirement to give to a Levi)
TERUMAS MAASER
תרומת מעשר
VERSE (SOURCE)
Bemidbar 18,26: Speak to the Levites and tell them: When you take the tithes from the children of Yisrael ...you should set aside from it for G-d, a tithe of the tithe
PERFORMED IN WHAT YEARS
First six years of 7-year cycle; not in Shmitah
HOW MUCH IS SEPARATED
One tenth of the amount given to the Levi (Maaser Rishon)
TO WHOM IS IT GIVEN
To the Cohen
WHAT IS DONE WITH THE SELECTED PORTION
If food item is Tahor, may be eaten by a Tahor Cohen; if tameh, then it is destroyed
IN OUR TIMES
One tenth; not given to anyone; forbidden to all (destroyed with respect)
MAASER SHENI
מעשר שני
VERSE (SOURCE)
Devarim 14,22-23: You should always take the (second) tithe from all produce ... You should eat the (second) tithe ... before G-d in (Jerusalem)
PERFORMED IN WHAT YEARS
First, second, fourth, and fifth years of 7-year cycle
HOW MUCH IS SEPARATED
One-tenth of the remaining (from the south side)
TO WHOM IS IT GIVEN
No obligation to give to anyone
WHAT IS DONE WITH THE SELECTED PORTION
If food item is Tahor, may be eaten by a Tahor in Jerusalem or is redeemed on a coin which is brought to Jerusalem to buy food there
IN OUR TIMES
One tenth; not given to anyone; after redeemed then permitted to all
MAASER ONI
מעשר עני
VERSE (SOURCE)
Devarim 14,28,29: At the end of three years ... (that year you shall take a second tithe) converts, orphans and widows...will come and eat
PERFORMED IN WHAT YEARS
Third and sixth year of the 7-year cycle
HOW MUCH IS SEPARATED
One-tenth of the remaining (from the south side)
TO WHOM IS IT GIVEN
To the poor
WHAT IS DONE WITH THE SELECTED PORTION
No attached holiness and permitted to all
IN OUR TIMES
One tenth; given to the poor; no attached holiness and permitted to all
