3,384. Produce for One's Own Consumption

Hilchos Maaser 2:1

Under Biblical law, one is not obligated to tithe his produce unless he completes its labor with the intention that he is going to eat it himself; if he completes its labor intending to sell it, he only need tithe it by Rabbinic enactment. This is because Deuteronomy 14:22 teaches, “you shall surely tithe... and you shall eat...,” i.e., one only need tithe when he completes the labors intending to eat the produce.

Hilchos Maaser 2:2

One who buys such produce is likewise exempt from tithing under Biblical law, as the verse continues, “the produce of your crops.” One is nevertheless obligated to tithe by Rabbinic enactment when buying produce after its labors were completed while in the possession of the seller. If the labor was completed in the possession of the buyer, then he is obligated to tithe under Biblical law.