This week's portion includes the law of viduy ma'asrot-confession of the tithes.

According to the Torah, tithes are taken from the crops in three year cycles.  In each of these two cycles, one-tenth of the produce was given to the Levi who serves in the temple (ma'aser rishon).  An additional tenth is consumed in Jerusalem during the first, second, fourth, and fifth years (ma'aser sheni).  In the third and sixth year, the second tenth is set aside for the poor (ma'aser ani). After two of these cycles fully take place, the sabbatical year (the seventh year) occurs when no tithe is taken at all.

The law of viduy ma'asrot states that on the last day of Passover, in the fourth and seventh years, the owner of the crops comes forward to declare that during the previous years he had been faithful to his tithe obligation.

In the words of the Torah; "then you shall say before the Lord your God, 'I have removed the holy things from the house (ma'aser sheni) and I also have given it to the Levite (ma'aser rishon), to the proselyte, to the orphan and to the widow (ma'aser ani), according to whatever commandment you have commanded me.'" (Deuteronomy 26:13)  Indeed, if the owner has failed to give ma'aser correctly, he has the opportunity to complete the obligation at this time.  (Rashi, Deuteronomy 26:13)

Interestingly, although the term viduy, confession, is not found in the Biblical text, these laws are commonly referred to as viduy ma'asrot.  What does confession have to do with this practice?

Seforno argues that the confession is not directly linked to the tithe process, but rather with the original sin of the golden calf.  Had that event not occurred, the first born rather than the Priest or Levite would have undertaken the mission to perform divine service in one's home.  It follows that only because of the golden calf did the need arise to give to the Priest or Levite. 

Another thought comes to mind.  It is, of course, possible that upon reciting the formula, one honestly forgot to give ma'aser.  Or on the conscious level, there was no intent to violate the law.  On the subconscious level, if one didn't give ma'aser, it may show a deep reluctance to part with the produce altogether.

Could it be that ma'aser, the giving of one's produce to others, is deemed so difficult that if missed even once it is suspected that the missing was intentional.

The practice is, therefore, called viduy as each owner comes before God, searching out the inner intent of his soul.  If a mistake was made, there is concern that even if on the surface it seemed unintentional, deep down it was intentional.

An appropriate reading just weeks before the introspective days of Rosh Hashanah and Yom Kippur - where we struggle to be honest with ourselves and discern the fine line between sins committed without intention and those committed with malice.

Shabbat Shalom,

Rabbi Avi Weiss