Positive commandment · Mitzvat Aseh #130 of 613
To separate the poor tithe
להפריש מעשר עני תחת מעשר שני בשלישית ובשישית בשבוע
The verse · Devarim 14:28
מִקְצֵה שָׁלֹשׁ שָׁנִים תּוֹצִיא אֶת־כׇּל־מַעְשַׂר תְּבוּאָתְךָ בַּשָּׁנָה הַהִוא וְהִנַּחְתָּ בִּשְׁעָרֶיךָ
“At the end of three years thou shalt bring forth in that year, all the tithe of thy produce, and shalt lay it up within thy gates:”
The Rambam’s words
To separate the tithe for the poor instead of the second tithe in the third and sixth years of the seven-year [agricultural cycle], as [Deuteronomy 14:28] states: "At the end of three years, remove a tithe of all your crops...."
להפריש מעשר עני תחת מעשר שני בשלישית ובשישית בשבוע, שנאמר: "מִקְצֵה שָׁלֹשׁ שָׁנִים תּוֹצִיא אֶת כָּל מַעְשַׂר תְּבוּאָתְךָ" (דברים יד, כח).
Why · Sefer HaChinuch #474
To separate the poor tithe
“The root of the commandment is that G-d wanted His creations to be trained and habituated to the trait of kindness and of mercy, since it is a praiseworthy trait.”
Who & when
“And with G-d’s help, I will write in which place it is practiced and at what time, in the Order of Shoftim (Sefer HaChinukh 507).”
Where in the Mishneh Torah
Hilchot Gifts to the Poor הלכות מתנות עניים