3,435. The Details of a Loan Against Tithes

Hilchos Maaser 7:7

When calculating the value of the separated produce (in the previous halacha), one may use the lower market price and doing so is not considered interest. Shemittah (the Sabbatical year) does not cancel debts like this. The lender may not cancel this arrangement, but the borrowers may. If the lender gave up hope of being repaid, he may no longer separate tithes on the borrower’s behalf because the debt is considered lost. If the kohein, Levi or needy borrower dies, the lender may no longer take tithes on their behalf unless the heirs grant permission to do so. Even then, such permission is only effective if the deceased left his heirs a piece of land at least as large as a needle; if he only left them money, the heirs’ permission is ineffective. If the loan was made in court on the condition that the lender would be repaid by separating tithes on behalf of the borrower, then the heirs’ permission is unnecessary. If the needy person became financially independent, the lender may no longer separate tithes on his behalf. Even if the loan was made in court, the borrower may keep the money he has acquired (because the deal was to repay through tithes; if the borrower is no longer eligible to receive the tithe for the needy, the lender is just out of luck).

Hilchos Maaser 7:8

If a Yisroel tells a Levi that he has a kor (a measure of volume) of tithes for him, the Levi may designate the produce as terumas maaser for other produce even if he has not yet taken possession of it. If the Yisroel ends up giving it to a different Levi, the first Levi has no legal claim against him.