The Gemara mentions that we separate Ma'aser Ani in the third and sixth year's of Shemitah, and cites as a source the verse that mentions "mi'Ketzeh Shalosh Shanim...".
That tells us there is Ma'aser Ani in the third year. Does anyone cite a source for separating Ma'aser Ani in the sixth year?
Thank you!
Q. Reese, Atlanta, GA
Dear Q.
Hello there and thanks for your question.
The Malbim in Ki Savo explains that with regard to Ma'aser Sheni the Pasuk says, "you shall take Ma'aser year after year". This teaches us that Ma'aser Sheni is separated during the first two years. The Pasuk you mentioned, "mi'Ketzeh Shalosh Shanim..." which refers to Ma'aser Ani is a continuation. After separating Ma'aser Sheni for two years, you shall separate Ma'aser Ani in the third year. During the fourth and fifth year the Mitzvah of Ma'aser Sheni applies again, and after two years of Ma'aser Sheni comes a third year of Ma'aser Ani, since the Pasuk teaches us that after two years if Ma'aser Sheni it is followed by a third year of Ma'aser Ani. Since during the seventh year there is no Ma'aser, the cycle begins again in the eighth year which is the first year of the next cycle.
Kol tuv.
Y. Landy