What kind of Ma'aser is the Pasuk referring to?
Rashi: It is referring to Ma'aser Sheini (which the Torah calls 'Kodesh') 1
What are the implications of "ve'Chol Ma'asar ha'Aretz/
Sifra (in Bamidbar, 18:26): It implies that one cannot take Terumah 1 from the fruit of Eretz Yisrael on the fruit of Chutz la'Aretz and vice-versa.
See Torah Temimah, note 180.
What are "mi'Zera ha'Aretz" and "mi'Peri ha'Eitz" referring to?
Rashi: "mi'Zera ha'Aretz" is referring to Dagan (the five species of crops), 1 and "mi'Peri ha'Eitz", to wine and olive-oil - exclusively.
Hadar Zekenim (citing the Sifra): "mi'Zera ha'Aretz" includes everything eaten and seeded, such as garlic and cress. 2
Sifra and Yerushalmi Ma?asros (1:1): ? P?ri ha'Eitz" includes all tree fruits; the ?Mem? in ?mi?Peri? precludes some species, such as carobs (the carobs of Shitah, Tzamlonah and Gedeirah 3 ? Yerushalmi). 4
Ma?asros 1:1 (according to the Bartenura): It teaches us that whatever is already edible and will be edible later, 5 is subject to Ma?aser immediately, even though one intends to retain it to grow bigger ? to preclude where it is not currently edible but will be edible later, 6 whch is only subject to Ma?aser when it become edible.
Wheat, barley, rye, oats and spelt.
Hadar Zekenim: From here, if one separated Ma'aser from sheaves, before it is called Dagan, it is Ma'aser, even though one who separated Chalah before kneading, it is not Chalah.
Torah Temimah: since they are not Chashuv.
Malbim : We preclude what is not perfectly edible. This follows the opinion of the Ramban. According to others, it is merely an Asmachta.
Torah Temimah: This refers to vegetables.
Torah Temimah: This refers to fruit of a tree.
What are the connotations of "la'Hashem hu" (See Torah Temimah, note 184)?
Rashi: It means that Hashem acquired it and commanded Yisrael to eat it at His Table in Yerushalayim. 1
Sifra: It teaches us that the Torah is discussing Ma'aser Sheini and not Ma'aser Rishon. 2
Kidushin, 53a: It teaches us that Ma'aser Sheini belongs to Hashem and not to the 'owner' 3 and that consequently, if he uses it to be Mekadesh a woman, whether it is be'Shogeg or be'Meizid, the Kidushin is invalid.
Rashi: As the Torah states in Devarim, 14:23. See Torah Temimah, note 179.
Bava Kama 49b: In spite of which it is considered his with regard to paying an extra fifth.
The Sifra Darshens "mi'Zera ha'Aretz" to include Ma'aser of vegetables. But the Gemara says that this is mi'de'Rabanan!
Moshav Zekenim: The D'rashah is indeed merely an Asmachta.
