Terumat hamaaser

The tithe offering (Hebrew terumat ha-maaser תרומת המעשר) is a rabbinical Hebrew term based on the commandment in the Hebrew Bible to give a tithe maaser of 10% to the Levites. The first term, terumah, means offering. The term "tithe offering" terumat ha-maaser, does not occur in the Hebrew Bible text.

In the Hebrew Bible the tithe of the tithes is a further requirement requiring the Levites then to give a tenth of a tenth (1%) of agricultural produce grown in the Land of Israel to the priests.

Hebrew Bible

The term "tithe" maaser occurs 10 times in the Masoretic Text of the Hebrew Bible, in addition to the term "tithe of the tithe" which occurs once only in Nehemiah 10:38 maaser hamaaser (מַעֲשַׂר הַֽמַּעֲשֵׂר, in the Septuagint Greek dekate tes dekates δεκάτῃ τῆς δεκάτης ).

This offering is to be distinguished from the "offering tribute" (terumat hamekhes תרומת המכס) which Moses gave to God in Numbers 31:41.

Rabbinical interpretation

The gift of terumat ha-maaser was generally not given by the Israelite directly to the priest. But it was given to a Levite, as the recipient of maaser rishon ("first tithe"; מעשר ראשון), and then the Levite gave of ten percent of his maaser rishon gift directly to the kohen. After the edict of Ezra, which directed maaser rishon to be given to the priest, it became the Kohen's responsibility to give one tenth of his maaser rishon gift to another priest of his choice.