3,578. How Vidui Maaser is Recited

Hilchos Maaser Sheini and Neta Revai 11:4

The tithe confession is only recited by day; the whole day is fit for doing so. One is required to remove all the gifts of produce and make this declaration regardless of whether or not the Temple is standing.

Hilchos Maaser Sheini and Neta Revai 11:5

The tithe confession may be recited in any language as per the aforementioned verse: "You shall declare before Hashem your God," meaning in any language in which you declare things. Everyone should make the declaration himself, but if a group wants to recite it together, they are permitted to do so.