Maaser Sheni 5:9-10
Ma’aser Sheini 5:9
If a person’s produce was elsewhere, he must designate a name for it. Once, Rabban Gamliel and the Elders were traveling on a ship. Rabban Gamliel announced, “The tithe that I will measure is given to Yehoshua and I lease him its location. Another tithe that I will measure is given to Akiva ben Yoseif on behalf of the needy and I lease him its location.” Rabbi Yehoshua announced, “The tithe that I will measure is given to Elazar ben Azariah and I lease him its location.” The recipients paid the rent for the land and thereby acquired the tithes.
Ma’aser Sheini 5:10
At mincha on the last day of Pesach, people would recite the confession of Deuteronomy 26:13. “I have removed the sanctified from my house” refers to second tithe and fourth-year produce. “I have given to the Levite” refers to first tithe. “I have also given” refers to terumah and terumas maaser. “To the stranger, the orphan and the widow” refers to the various portions for the needy, though failure to give these portions is not a deal-breaker when it comes to the confession. “From my house” refers to challah.