What is this Pasuk coming to teach us?
Rashi: It teaches us that someone who delayed giving Ma'aser in the first two years of the Sh'mitah cycle, 1 should clear them from his house (Z'man ha'Biy'ur) in (at the end of ? Targum Yonasan) the third year (and take them to Yerushalayim on Erev Pesach of the fourth year ? Rashi in Ki Savo). 2
Oznayim la'Torah #1: It teaches us that in the third year - following the two years of Ma'aser Sheini 3 - one gives Ma'aser Ani, which can remain in the towns, and need not be taken to Yerushalayim.
Oznayim la'Torah #2: It teaches us to give all one's Ma'asros 4 - besides Ma'aser Ani, throughout the third and sixth years, until the following Sukos and even Chanukah - and the time of Biy'ur is Erev Pesach 5 of the fourth and eighth years.
And the same applies to Ma'asros that he delayed giving in the fourth and fifth years, which he should clear out at the end of the sixth.
Oznayim la'Torah: And the same applies in the sixth year, following the fourth and fifth years of Ma'aser Sheini.
As implied by the words "es Kol Ma'asar Tevu'ascha".
See Oznayim la'Torah and refer to 14:28::1 and note 79.
What are the connotations of "Miktzei Shalosh Shanim"?
Targum Onkelos, Targum Yonasan and Yerushalmi Ma'aser Sheini, 5:3: It refers to Pesach (the Yom-Tov) 1 of the end of the third year (the year of Ma?aser Ani ? Rashbam). 2
Yerushalmi, ibid.: Which we learn via a Gezeirah Shavah ?Miktzei? ?Mikeitz Sheva Shanim ? be?Chag ha?Sukos? in Vayeilech Devarim, 31:10, in connection withe Hakheil.
See Torah Temimah, citing the Yerushalmi (Ibid.) regarding from where we know that this does not refer to Rosh Hashanah of the fourth or even to Chanukah - the end of the season.
What is the word "es Kol <i>Ma'asar Tevu'ascha" coming to include?
Sifri: Bearing in mind that the Pasuk is discussing Ma'aser Ani, it incorporates Ma'aser Rishon and Ma'aser Sheini in the Din of Biy'ur Ma'asros. 1
See Torah Temimah, note 79.
What are the implications of the words "Vehinachta bi'She'arecha"?
Nedarim, 84b: It implies that one leaves Ma'aser Ani Hefker in the granary for the Aniyim to pick up. Consequenly, someone who makes a Neder not to benefit from people, is permitted to benefit from Ma'aser Ani - in the summer when it is lying Hefker in the granary. 1
See Torah Temimah, note 82.
How will we reconcile the current Pasuk "Vehinachta bi'She'arecha ... ", with the Pasuk in Ki Savo, 26:1 "Venasata la'Levi, la'Ger, la'Yasom ve'le'Almanah" implying that he is obligated to give it to the Ani?
Sifri: The current Pasuk is speaking in the summer, when it is dry and the crops will not get spoilt if they are left outside; whereas the Pasuk in Ki Savo is speaking in the winter, when the owner is obligated to keep the crops at home to prevent them from becoming spoilt. 1
See Torah Temimah, note 83.
