3,579. Where to Recite Vidui Maaser

Hilchos Maaser Sheini and Neta Revai 11:6

The mitzvah is to recite the tithe confession in the Temple, as the verse says: "before Hashem." However, if one recites it elsewhere, he fulfills his obligation.

Hilchos Maaser Sheini and Neta Revai 11:7

One may not recite the tithe confession until he has removed all the gifts of produce that he has. This is because the declaration includes the phrase "I have removed all the sacred things from the house." One must remove those gifts on the penultimate day of Pesach, and on the following day, he recites the tithe confession.