3,250. Tithing in the Proper Order

Terumos 3:23

Terumah and maaser must be taken in their proper order, as follows: Before anything else, first fruits are taken. Next comes terumah gedolah, first tithe, and then second tithe or the tithe for the needy, depending on the year. If second tithe was taken before first tithe, or if tithes were taken before terumah, or if terumah was taken before first fruits, what he did is effective even though he violated a prohibition. We see that it’s a prohibition from Exodus 22:28, which says, “Do not delay your first fruits or your terumah,” making it a prohibition to delay that which should come first. One is not lashed for violating this prohibition.

Terumos 3:24

If someone wants to take terumah gedolah and terumas maaser at once, he should separate one part out of every 33⅓ of his harvest. He says, “One hundredth of what is here – on the side of what I put aside – is regular produce. The rest of what I separated is terumah for the whole crop. The maaser that must be taken for these hundred parts of regular produce are on the side of what I separated. The rest of what I separated from the terumah is terumas maaser for the whole thing.”