זרעים
הלכות מתנות עניים
פרק ו

Halacha

הלכה א
מַתָּנָּה אַחֶרֶת שִׁשִּׁית יֵשׁ לָעֲנִיִּים בְּזֶרַע הָאָרֶץ וְהוּא הַמַּעֲשֵׂר שֶׁנּוֹתְנִין לָעֲנִיִּים וְהוּא הַנִּקְרָא מַעֲשַׂר עָנִי:
כסף משנה
1.
There is a sixth present1I.e., in addition to leket, peret, ollelot, shichichah, and peah (Radbaz). [awarded] to the poor from the land's produce: the tithe given to the poor. It is called the tithe for the poor.

הלכה ב
וְזֶהוּ סֵדֶר תְּרוּמוֹת וּמַעַשְׂרוֹת. אַחַר שֶׁקּוֹצֵר זֶרַע הָאָרֶץ אוֹ אוֹסֵף פְּרִי הָעֵץ וְתִגָּמֵר מְלַאכְתּוֹ מַפְרִישׁ מִמֶּנּוּ אֶחָד מִן הַחֲמִשִּׁים. וְזֶהוּ הַנִּקְרָא תְּרוּמָה גְּדוֹלָה וְנוֹתְנָהּ לַכֹּהֵן. וְעַל זֶה נֶאֱמַר בַּתּוֹרָה (דברים יח ד) "רֵאשִׁית דְּגָנְךָ תִּירשְׁךָ וְיִצְהָרֶךָ". וְאַחַר כָּךְ מַפְרִישׁ מִן הַשְּׁאָר אֶחָד מֵעֲשָׂרָה. וְזֶהוּ הַנִּקְרָא מַעֲשֵׂר רִאשׁוֹן. וְנוֹתְנוֹ לַלֵּוִי. וְעַל זֶה נֶאֱמַר בַּתּוֹרָה (במדבר יח כד) "כִּי אֶת מַעְשַׂר בְּנֵי יִשְׂרָאֵל" וְגוֹ' וְנֶאֱמַר (במדבר יח כא) "וְלִבְנֵי לֵוִי הִנֵּה נָתַתִּי אֶת כָּל מַעֲשֵׂר בְּיִשְׂרָאֵל":
כסף משנה
2.
This is the order of [the separation of] the terumot and the tithes. After one harvests produce from the earth or fruit from the tree and completes all the necessary work,2See Hilchot Terumot 5:4-5. he separates one fiftieth of the produce.3One fiftieth is the average amount separated. As explained in Hilchot Terumot, ch. 3, there is no prescribed amount of terumah required according to Scriptural Law. And even according to Rabbinic Law, there are varying amounts. This is called the great terumah4It is called the great terumah in comparison to terumat ma'aser which is only one hundredth of the crop. and should be given to the priest. Concerning this the Torah states [Deuteronomy 18:4]: "The first of your grain, your wine, and your oil." Afterwards, he separates one tenth from the remainder.5I.e., the tithe is one tenth of the remainder after terumah has been separated and not one tenth of the original sum. This is called the first tithe and must be given to the Levite.6Although Ezra penalized the Levites for not making aliyah and ordained that the tithes should be given to the priests and not to them, that ordinance applied only in that generation and not for all time (Hilchot Ma'aser 1:4). Concerning this, the Torah states [Numbers 18:24]: "For the tithes of the children of Israel..." and [ibid.:24] states: "To the descendants of Levi have I given all the tithes within Israel."

הלכה ג
וְאַחַר כָּךְ מַפְרִישׁ מִן הַשְּׁאָר אֶחָד מֵעֲשָׂרָה וְהוּא הַנִּקְרָא מַעֲשֵׂר שֵׁנִי. וְהוּא לִבְעָלָיו וְאוֹכְלִין אוֹתוֹ בִּירוּשָׁלַיִם. וְעָלָיו נֶאֱמַר (ויקרא כז לא) "וְאִם גָּאל יִגְאַל אִישׁ מִמַּעַשְׂרוֹ". וְעָלָיו נֶאֱמַר (דברים יד כב) "עַשֵּׂר תְּעַשֵּׂר" (דברים יד כג) "וְאָכַלְתָּ לִפְנֵי ה' אֱלֹהֶיךָ בַּמָּקוֹם אֲשֶׁר יִבְחַר":
כסף משנה
3.
Afterwards, he separates one tenth from the remainder. This is called "the second tithe." This belongs to the owners and is eaten in Jerusalem.7In a state of ritual purity. Concerning this, it is stated [Leviticus 27:31]: "If a person shall redeem his tithes and [Deuteronomy 14:22-23] states: "You shall surely tithe.... And you shall partake of it before God your Lord in the place that He will choose."

הלכה ד
עַל הַסֵּדֶר הַזֶּה מַפְרִישִׁין בְּשָׁנָה רִאשׁוֹנָה מִן הַשָּׁבוּעַ וּבַשְּׁנִיָּה וּבָרְבִיעִית וּבַחֲמִישִׁית. אֲבָל בַּשְּׁלִישִׁית וּבַשִּׁשִּׁית מִן הַשָּׁבוּעַ אַחַר שֶׁמַּפְרִישִׁים מַעֲשֵׂר רִאשׁוֹן מַפְרִישׁ מִן הַשְּׁאָר מַעֲשֵׂר אַחֵר וְנוֹתְנוֹ לָעֲנִיִּים וְהוּא הַנִּקְרָא מַעֲשַׂר עָנִי. וְאֵין בִּשְׁתֵּי שָׁנִים אֵלּוּ מַעֲשֵׂר שֵׁנִי אֶלָּא מַעֲשַׂר עָנִי. וְעָלָיו נֶאֱמַר (דברים יד כח) "מִקְצֵה שָׁלֹשׁ שָׁנִים תּוֹצִיא אֶת כָּל מַעְשַׂר תְּבוּאָתְךָ בַּשָּׁנָה הַהִיא וְהִנַּחְתָּ בִּשְׁעָרֶיךָ" (דברים יד כט) "וּבָא הַלֵּוִי". וְעָלָיו נֶאֱמַר (דברים כו יב) "כִּי תְכַלֶּה לַעְשֵׂר":
כסף משנה
4.
These portions should be separated in this order8I.e., the order is significant. It is undesirable to separate them in a different order. in the first, second, fourth, and fifth years of the Sabbatical cycle. In the third and sixth years of that cycle, by contrast, after the first tithe is separated, a different tithe9More than two tithes are never separated. Thus in the years that the second tithe is separated, the tithe for the poor is not separated. And in the years that the tithe for the poor is separated, the second tithe is not separated. is separated from the remainder and it is given to the poor. It is called the tithe for the poor. In these two years, the second tithe is not separated, only the tithe for the poor. Concerning it is written [Deuteronomy 14:28-29]: "At the conclusion of three years, you shall bring out the tithe of all your grain in that year and deposit it in your gates and the Levite10Although the verse mentions Levites, the intent is that he should collect the initial tithe (Rashi on the verse; Siftei Cohen, Yoreh De'ah 331:39). The tithe given afterwards, by contrast, is not necessarily given to the Levites, put to the poor as the verse continues.... [and the stranger, the orphan...] shall come." And concerning it, it is written [ibid. 26:12]: "When you will complete your tithing [in the third year]...."

הלכה ה
שְׁנַת הַשְּׁמִטָּה כֻּלָּהּ הֶפְקֵר וְאֵין בָּהּ לֹא תְּרוּמָה וְלֹא מַעַשְׂרוֹת כְּלָל לֹא רִאשׁוֹן וְלֹא שֵׁנִי וְלֹא מַעֲשַׂר עָנִי. וּבְחוּצָה לָאָרֶץ שֶׁאֵין בָּהּ שְׁמִטַּת קַרְקַע מַפְרִישִׁין בְּאֶרֶץ מִצְרַיִם וּבְעַמּוֹן וּבְמוֹאָב מַעֲשֵׂר רִאשׁוֹן וּמַעֲשַׂר עָנִי. מִפְּנֵי שֶׁהָאֲרָצוֹת אֵלּוּ קְרוֹבוֹת לְאֶרֶץ יִשְׂרָאֵל כְּדֵי שֶׁיְּהְיוּ עֲנִיֵּי יִשְׂרָאֵל נִסְמָכִין עָלֶיהָ בַּשְּׁבִיעִית. וַהֲלָכָה לְמשֶׁה מִסִּינַי שֶׁיִּהְיוּ מַפְרִישִׁים בְּאֶרֶץ עַמּוֹן וּמוֹאָב מַעֲשַׂר עָנִי בַּשְּׁבִיעִית. אֲבָל בְּאֶרֶץ שִׁנְעָר מַפְרִישִׁין בַּשְּׁבִיעִית מַעֲשֵׂר שֵׁנִי כְּסֵדֶר רֹב הַשָּׁנִים:
כסף משנה
5.
In the seventh year, all [the produce] is ownerless. There is no [obligation to separate] terumah, no tithes at all, not the first tithe, nor the second tithe, nor the tithe for the poor.11As stated at the conclusion of the previous chapter, none of the agricultural obligations apply with regard to ownerless produce. All of the produce of the Sabbatical year is ownerless by Divine decree (Bava Metzia 39a). In the Diaspora12Here the meaning of the term Diaspora is limited applying only to those lands mentioned by the Rambam here. Crops from all other parts of the Diaspora are not obligated in any of the agricultural laws that apply to the produce of Eretz Yisrael. where [the requirement to] let the land lie fallow does not apply,13See Hilchot Shemitah 4:25-27. [in the seventh year, in Egypt, Ammon, and Moab,14Pe'at HaShulchan 23:27 explains that the Rambam is speaking about the portions of Ammon and Moav that were not conquered by the Jewish people upon their entry into Eretz Yisrael and thus never became part of the Holy Land. There were, by contrast, certain portions of Ammon and Moab that were conquered by Sichon. After he was vanquished by the Jewish people, that land became part of Eretz Yisrael. They are bound by the same laws that apply in Eretz Yisrael. Although this interpretation is accepted by most authorities, it appears to contradict the Rambam's own statements in his Commentary to the Mishnah (Yedayim 4:3). we separate the first tithe15The Rambam's source (Yedayim, loc. cit.) mentions the separation of the tithe for the poor, but not the separation of the first tithe. Since the tithe for the poor is never separated unless the first tithe is separated, the Rambam concluded that it should also be separated at this time (Radbaz). and the tithe for the poor,16See Hilchot Terumot 1:1. because these lands are close to Eretz Yisrael and in this way, the poor people in Eretz Yisrael can rely on [the produce of these other lands] in the Sabbatical year.
It is a halachah conveyed to Moses at Sinai that the tithe for the poor should be separated in the lands of Ammon and Moab in the Sabbatical year. In Babylonia, the second tithe should be separated in the Sabbatical year as is the practice in most years.17Our Sages also ordained that terumah and the tithes be separated there for the reasons stated by the Rambam (ibid.). Since it is distant from Eretz Yisrael, the poor of Eretz Yisrael would not gain any significant advantage by having the tithe for the poor separated in that year.

הלכה ו
מַעֲשֵׂר רִאשׁוֹן שֶׁלָּקַח הַלֵּוִי מַפְרִישׁ מִמֶּנּוּ אֶחָד מֵעֲשָׂרָה וְנוֹתְנוֹ לַכֹּהֵן וְהוּא הַנִּקְרָא תְּרוּמַת מַעֲשֵׂר. וְעָלָיו נֶאֱמַר (במדבר יח כו) "וְאֶל הַלְוִיִּם תְּדַבֵּר":
כסף משנה
6.
[After] taking the first tithe, a Levite should separate one tenth and give it to a priest. It is called terumat ma'aser.18It is governed by all the ritual restrictions applying to the great terumah. Concerning this, [Numbers 18:26] states: "To the Levites, say...."

הלכה ז
בַּעַל הַשָּׂדֶה שֶׁעָבְרוּ עָלָיו עֲנִיִּים וְהָיָה לוֹ שָׁם מַעֲשַׂר עָנִי. נוֹתֵן לְכָל עָנִי שֶׁיַּעֲבֹר עָלָיו מִן הַמַּעֲשֵׂר כְּדֵי שָׂבְעוֹ שֶׁנֶּאֱמַר (דברים כו יב) "וְאָכְלוּ בִשְׁעָרֶיךָ וְשָׂבֵעוּ":
כסף משנה
7.
When poor people pass by the owner of the field while he is [in his field]19In contrast to the tithe for the poor distributed from one's home as mentioned in Halachot 10, 12. and in possession of the tithe for the poor, he should give each poor person who passes by him [a portion] of the tithe that will satisfy him,20See the following halachah for a definition of this term. [as implied by Deuteronomy 26:12]: "And they shall eat in your gates and be satisfied."21Sefer HaMitzvot (positive commandment 130) and Sefer HaChinuch (mitzvah 474) include this commandment as one of the 613 mitzvot of the Torah.

הלכה ח
כְּדֵי שָׂבְעוֹ כַּמָּה. אִם מִן הַחִטִּים נוֹתֵן לֹא יִפְחֹת מֵחֲצִי קַב. וְאִם מִן הַשְּׂעוֹרִים לֹא יִפְחֹת מִקַּב. וְאִם מִן הַכֻּסְּמִין לֹא יִפְחֹת מִקַּב. וּמִן הַגְּרוֹגָרוֹת לֹא יִפְחֹת מִקַּב. וְאִם מִן הַדְּבֵלָה לֹא יִפְחֹת מִמִּשְׁקַל חָמֵשׁ וְעֶשְׂרִים סֶלַע. וְאִם מִן הַיַּיִן לֹא יִפְחֹת מֵחֲצִי לֹג. וְאִם מִן הַשֶּׁמֶן לֹא יִפְחֹת מֵרְבִיעִית. וְאִם מִן הָאֹרֶז רֹבַע הַקַּב. נָתַן לוֹ יָרָק נוֹתֵן לוֹ מִשְׁקַל לִיטְרָא וְהוּא מִשְׁקַל חֲמִשָּׁה וּשְׁלֹשִׁים דִּינָר. מִן הֶחָרוּבִין שְׁלֹשָׁה קַבִּין. מִן הָאֱגוֹזִים עֲשָׂרָה. מִן הָאֲפַרְסְקִין חֲמִשָּׁה. מִן הָרִמּוֹנִים שְׁנַיִם. אֶתְרוֹג אֶחָד. וְאִם נָתַן לוֹ מִשְּׁאָר הַפֵּרוֹת לֹא יִפְחֹת מִכְּדֵי שֶׁיִּמְכְּרֵם וְיִקַּח בִּדְמֵיהֶן מְזוֹן שְׁתֵּי סְעֻדּוֹת:
כסף משנה
8.
How much is "[a portion] that will satisfy him? If from wheat, he should give him no less than half a kab.22A kab is approximately 1382 cc according to Shiurei Torah and 2400 cc according to Chazon Ish. This quantity will enable him to produce a quantity of food appropriate for a meal. If from barley, he should give him no less than a kab. If from spelt, he should give him no less than a kab.23Significantly, Pe'ah 8:5, the Rambam's source mentions a kab and a half. The commentaries question why the Rambam does not state that figure. If from dried figs, he should give him no less than a kab. If from a mass of figs, he should give him no less than the weight24Since the figs are collected in a mass, a measure of weight is given, rather than of volume (Radbaz). of 25 selaim.25A total of 91 grams in contemporary measure. If from wine, he should give him no less than half a log.26A log is approximately 345 cc according to Shiurei Torah and 600 cc according to Chazon Ish. If from oil, he should give him no less than a fourth [of a log]. If from rice, he should give him no less than a fourth of a kab. If he gives him vegetables, he should give him a liter weight, i.e., the weight of 35 dinarim. From carobs, [he should give him] three kabbim; from nuts,27In this and the following instances, the Rambam mentions a measure appropriate to sell and purchase with the proceeds, food for two meals. ten, from peaches, five; from pomegranates, two; an esrog, one. If he gives him from other produce, he should not give him less than would enable him to sell them and to buy food for two meals with the proceeds.

הלכה ט
הָיָה לוֹ דָּבָר מֻעָט וְהָעֲנִיִּים מְרֻבִּין וְאֵין בּוֹ כְּדֵי לִתֵּן לְכָל אֶחָד וְאֶחָד כַּשִּׁעוּר נוֹתֵן לִפְנֵיהֶם וְהֵן מְחַלְּקִין בֵּינֵיהֶם:
כסף משנה
9.
If one only has a small amount of produce and there are many poor people so that he does not have enough to give each one the appropriate measure, he should place [the entire quantity] before them and they should divide it among themselves.28In his Commentary to the Mishnah (Pe'ah 8:6), the Rambam explains that the poor should divided it equally among themselves.

הלכה י
וּמַעֲשַׂר עָנִי הַמִּתְחַלֵּק בַּגֹּרֶן אֵין בּוֹ טוֹבַת הֲנָאָה לַבְּעָלִים אֶלָּא הָעֲנִיִּים בָּאִים וְנוֹטְלִין עַל כָּרְחוֹ וַאֲפִלּוּ עָנִי שֶׁבְּיִשְׂרָאֵל מוֹצִיאִין אוֹתוֹ מִיָּדוֹ. אֲבָל הַמִּתְחַלֵּק בַּבַּיִת יֵשׁ לוֹ טוֹבַת הֲנָאָה לַבְּעָלִים וְנוֹתְנוֹ לְכָל עָנִי שֶׁיִּרְצֶה:
כסף משנה
10.
The owners do not have the right to apportion the tithe for the poor that is given away at the grainheap at their discretion.29For the verse requiring that it be separated (Deuteronomy 14:28 states: "And you shall set it down in your gates" and does not mention "giving" it (Nedarim 84b). Instead, the poor come and take it against their will. Even the poor among the Jewish people can expropriate from them. When, by contrast, one gives out the tithe of the poor in his home, he may give it to any poor man to whom he desires.30For a second verse concerning the tithe to the poor (Deuteronomy 26:12 speaks of "giv[ing] it to the Levites, the strangers, to the orphan,..." (Chulin 131a,b).

הלכה יא
הָיָה לוֹ מַעֲשֵׂר בַּגֹּרֶן וְרָצָה לִתְּנוֹ לְעָנִי קְרוֹבוֹ אוֹ מְיֻדָּעוֹ. יֵשׁ לְהַפְרִישׁ מֶחֱצָה לִתְּנוֹ לוֹ. וְהַחֵצִי מְחַלְּקוֹ לְכָל עָנִי שֶׁיַּעֲבֹר כַּשִּׁעוּר שֶׁאָמַרְנוּ:
כסף משנה
11.
When a person has [a quantity of] the tithe for the poor in his grainheap and he desires to give it to a poor person who is his relative or acquaintance, he should set aside half of it to give it to him and half to give to all the poor who pass by according to the measures mentioned above.

הלכה יב
בַּמֶּה דְּבָרִים אֲמוּרִים שֶׁאֵינוֹ נוֹתֵן לֶעָנִי אֶלָּא כְּדֵי שָׂבְעוֹ בַּשָּׂדֶה. אֲבָל אִם הָיָה הַמַּעֲשֵׂר בַּבַּיִת מְחַלְּקוֹ לְכָל הָעֲנִיִּים אֲפִלּוּ כְּזַיִת כְּזַיִת. שֶׁאֵינוֹ מְצֻוֶּה לִתֵּן כְּדֵי שָׂבְעוֹ אֶלָּא בַּשָּׂדֶה. שֶׁהֲרֵי אֵינוֹ מוֹצֵא שָׁם לִקַּח שֶׁנֶּאֱמַר (דברים כו יב) "וְאָכְלוּ בִשְׁעָרֶיךָ וְשָׂבֵעוּ":
כסף משנה
12.
When does the concept that one must give a poor person enough to satisfy him apply? In the field. If, however, he has tithes in his home, he may divide it among all the poor people, giving each one even only an olive-sized portion,31He must, however, give an olive-sized portion, because Deuteronomy, loc. cit., speaks of "giv[ing]" and the term "giving" implies giving a significant amount. Kritot 6b states that anything less than an olive-sized portion is not significant. for he is not commanded to give him an amount necessary to satisfy him except in a field, for there are no others there from whom to take, as [implied by] the verse: "And they shall eat in your gates and be satisfied."

הלכה יג
בָּאוּ אִישׁ וְאִשָּׁה לַבַּיִת. נוֹתְנִין לָאִשָּׁה תְּחִלָּה וּפוֹטְרִין אוֹתָהּ וְאַחַר כָּךְ נוֹתְנִין לָאִישׁ. אָב וּבְנוֹ. אִישׁ וּקְרוֹבוֹ. שְׁנֵי אַחִין. שְׁנֵי שֻׁתָּפִין. שֶׁהָיָה אֶחָד מֵהֶן עָנִי. נוֹתֵן לוֹ הָאַחֵר מַעֲשַׂר עָנִי שֶׁלּוֹ:
כסף משנה
13.
If a man and a woman come to [a person possessing tithes] at home,32The Radbaz states that certainly this law applies if the man and the woman approach the person apportioning his tithes in his fields. The Rambam LeAm, however, cites authorities who rule otherwise. we give to the woman first33For it is more embarrassing for a woman to beg than for a man (Yevamot 100a). and allow her to depart and then give to the man. [In the situations, when one] of the pair - a father and his son, a person and his relative, two brothers, or two partners - was poor, the other may give him the tithe for the poor which he possesses.34A poor person who owns a field may not take the tithe of the poor from his field for himself (Gittin 12a). Nevertheless, despite the fact that these individuals are very close to him, he is permitted to give them his tithes.

הלכה יד
שְׁתֵּי עֲנִיִּים שֶׁקִּבְּלוּ שָׂדֶה בַּאֲרִיסוּת. זֶה מַפְרִישׁ מַעֲשַׂר עָנִי מֵחֶלְקוֹ וְנוֹתְנוֹ לַחֲבֵרוֹ. וְכֵן חֲבֵרוֹ מַפְרִישׁ מֵחֶלְקוֹ וְנוֹתֵן לוֹ:
כסף משנה
14.
When two poor people receive a field under a sharecropping agreement, one may separate the tithe for the poor from his portion and give it to his colleague. And his colleague may separate the tithe for the poor from his portion and give it to him.35This is an extension of the principle stated in the previous halachah.

הלכה טו
הַמְקַבֵּל שָׂדֶה לִקְצֹר אָסוּר בְּלֶקֶט שִׁכְחָה וּפֵאָה וּמַעֲשַׂר עָנִי. אֵימָתַי בִּזְמַן שֶׁקִּבְּלָהּ מִמֶּנּוּ לִקַּח חֵלֶק בְּכָל הַשָּׂדֶה כְּגוֹן שֶׁנָּתַן לוֹ שְׁלִישָׁהּ אוֹ רְבִיעָהּ בִּשְׂכָרוֹ. אֲבָל אִם אָמַר לוֹ בַּעַל הַשָּׂדֶה שְׁלִישׁ מַה שֶּׁאַתָּה קוֹצֵר בִּלְבַד הוּא שֶׁלְּךָ אוֹ רְבִיעַ מַה שֶּׁתִּקְצֹר הֲרֵי זֶה אֵין לוֹ כְּלוּם עַד שֶׁיִּקְצֹר. וּבִשְׁעַת הַקָּצִיר הוּא עָנִי. לְפִיכָךְ מֻתָּר בְּלֶקֶט שִׁכְחָה וּפֵאָה. וְאָסוּר בְּמַעֲשַׂר עָנִי שֶׁאֵין מַפְרִישִׁין מַעֲשַׂר עָנִי אֶלָּא אַחַר שֶׁקָּצַר וַהֲרֵי זָכָה בְּחֶלְקוֹ שֶׁקָּצַר:
כסף משנה
15.
When a person receives [the right] to harvest a field,36In return for a certain share of the produce as the Rambam proceeds to explain. he is forbidden to collect leket, shichichah, pe'ah, and the tithe for the poor.
When does the above apply? When he accepted a field [with the proviso] that he receive a portion of the produce of the entire field, e.g., he was given a third or a fourth [of the harvest] as his wage. If, however, the owner of the field told him: "You will receive only a third of what you harvest," or "...a fourth of what you will harvest," [the harvester of the field] does not have a right to anything until he harvests it. Hence, at the time of the harvest, he is a poor man.37In his Commentary to the Mishnah (Pe'ah 5:5), the Rambam explains the difference between the two instances. In the first instance, the harvester has a right to the entire field even before he begins the harvest. Hence he is not considered as poor. In the second instance, since he does not own anything until the harvest is completed, he is considered as poor. Therefore he is permitted [to collect] leket, shichichah, and pe'ah, but he is forbidden [to take] the tithe for the poor. [The rationale is that] the tithe for the poor is separated only after the harvest is completed and [at that time,] he has already acquired the portion he harvested.38The rationale is not necessarily that he is no longer poor, but that since he has a share in the harvest, he cannot take a portion for himself as stated in Halachah 10 (Radbaz).

הלכה טז
הַמּוֹכֵר אֶת שָׂדֵהוּ קַרְקַע וּפֵרוֹת וְהֶעֱנִי. הֲרֵי זֶה מֻתָּר בְּלֶקֶט שִׁכְחָה וּפֵאָה וּמַעֲשַׂר עָנִי שֶׁלָּהּ. וְהַלּוֹקֵחַ אָסוּר בָּהֶן אַף עַל פִּי שֶׁעֲדַיִן לֹא נָתַן דָּמִים. וַאֲפִלּוּ לָוָה הַדָּמִים וּלְקָחָהּ הֲרֵי זֶה אָסוּר בְּמַתְּנוֹת עֲנִיִּים:
כסף משנה
16.
When a person sells his field - both the land and the produce39If, however, one owns the land and the other, the produce, they are both forbidden to acquire the presents for the poor. - and becomes impoverished, he is permitted [to collect] leket, shichichah, pe'ah, and tithe for the poor from it. The purchaser is forbidden [to collect] these presents even though he has not paid the money [for the field] yet.40I.e., once he has acquired it through a kinyan, a formal process of acquisition, it is his regardless of whether he paid for it or not. Even if he borrowed the money and purchased it, he can no longer collect the presents for the poor.

הלכה יז
מַעֲשַׂר עָנִי אֵין פּוֹרְעִין מִמֶּנּוּ מִלְוֶה. וְאֵין מְשַׁלְּמִין מִמֶּנּוּ אֶת הַתַּגְמוּלִין. אֲבָל מְשַׁלְּמִין מִמֶּנּוּ דָּבָר שֶׁל גְּמִילוּת חֲסָדִים וְצָרִיךְ לְהוֹדִיעוֹ שֶׁהוּא מַעֲשַׂר עָנִי. וְאֵין פּוֹדִין בּוֹ שְׁבוּיִים. וְאֵין עוֹשִׂין בּוֹ שׁוֹשְׁבִינוּת. וְאֵין נוֹתְנִין מִמֶּנּוּ דָּבָר לִצְדָקָה. וְנוֹתְנִין אוֹתוֹ לַחֲבֵר עִיר בְּטוֹבַת הֲנָאָה. וְאֵין מוֹצִיאִין אוֹתוֹ מֵהָאָרֶץ לְחוּץ לָאָרֶץ שֶׁנֶּאֱמַר (דברים יד כח) "וְהִנַּחְתָּ בִּשְׁעָרֶיךָ" וְנֶאֱמַר (דברים כו יב) "וְאָכְלוּ בִשְׁעָרֶיךָ וְשָׂבֵעוּ":
כסף משנה
17.
The tithe for the poor may not be used as payment for a loan,41I.e., a poor person who receives it may not use it to pay a debt he owes, for it was given to him for his own personal expenses alone. nor can it be given in exchange for favors.42I.e., one person may not give another the tithe of the poor as a loan, because the recipient gave him a loan on a previous occasion. It may be used for an act of kindness,43To be given to a mourner in exchange for food that he once gave (Radbaz). but one must tell the recipient that it is the tithe for the poor.44So that he will know to use it only for his personal use, not to do a favor in return for it, and not to take it to the Diaspora. It should not be used to redeem captives,45Since we are obligated to redeem captives, using the tithe for the poor for this purpose is equivalent to using it to pay a debt (Siftei Cohen 331:166). given as shushbinut,46Wedding gifts; see Hilchot Zechiyah UMatanah, chap. 7. nor given as a specific gift to charity. It can be given to the sage of a city for his benefit47I.e., that is not considered as an affront to his dignity. and it may not be taken from Eretz Yisrael into the Diaspora, as [Deuteronomy 14:28] states: "And you shall place it in your gates,"48I.e., in a city that belongs to you, for it is part of your land. and it is written [ibid. 26:22]: "And they shall eat in your gates and be satiated."

זרעים הלכות מתנות עניים פרק ו
Zeraim Aniyim Chapter 6