When you have finished taking all the tithes of your grain for the third year, which is the special tithe year, you must give them to the Levite, and to the foreigner, orphan and widow, so that they will eat their fill in your settlements.
Ki techaleh laser et-kol-masar tevu'atcha bashanah hashlishit shnat hama'aser venatatah la-Levi lager layatom vela'almanah ve'achlu vish'areycha vesave'u.
(see HaKethav VeHaKabbalah).
|the third year|
Thus, on the eve of Passover of the fourth and seventh years, one would have to rid himself of all tithes and priestly gifts (Maaser Sheni 5:6). See Deuteronomy, 14:28. Then, on the seventh day of Passover in the afternoon, one would make the declaration below (Maaser Sheni 5:10).
|to the Levite|
This is the Levitical tithe (Maaser Sheni 5:10).
|to the foreigner|
This is the tithe for the poor, given in the third and sixth years, as in Deuteronomy 14:29 (Ibid.; Rashi).