Tax reporting in the Torah? In a way, yes ...

Twice every seven years, in the fourth and seventh years of the Sabbatical cycle, the Jewish farmer testifies that he correctly distributed the tithes from his crops. He makes the following declaration, preferably in the Temple itself:

"I have removed all the sacred portions from my house. I have given the appropriate ones to the Levite and to the orphan and widow ... I have not violated Your commandments, and have forgotten nothing."  (Deut. 26:13)

What exactly is this declaration? The Mishna explains as follows: "I have not violated Your commandments" — I have been punctilious in all the laws of ma'aserot, such as tithing each type of produce separately. "And have forgotten nothing" — this does not refer to forgetting the mitzvah itself, but to its spiritual- emotional context: I did not forget to bless You and mention Your Name when tithing. (Ma'aser Sheni 5:11)

What is special about tithing, that only this commandment requires such a declaration? Why must we testify that we were careful in all its minutiae, and remembered to praise God when distributing ma'aser to the Levite and the poor?

Meticulousness in Mitzvot

There are two aspects to every mitzvah. First, each mitzvah has its own unique purpose and function. In addition, all mitzvot are divine commands; they all share a general goal of connecting us to God. They purify and sanctify the heart, resonating with the depths of the soul.

How do we demonstrate that we are fulfilling a mitzvah as a command of God? By taking great care to comply with its numerous details. Many mitzvot have a clear and obvious purpose. Were they simply a matter of good citizenship or societal obligations, we would perform them anyway — but without such meticulous observance. Punctilious attention to each detail demonstrates our awareness that we are involved in fulfilling the will of God, Whose wisdom is infinite.

The mitzvah of tithing serves self-evident purposes. Some of the produce goes to sustain the poor and needy ("ma'aser ani"), while the rest ("teruma" and "ma'aser rishon") supports Torah study by providing for the kohanim and Levites, the spiritual teachers of the nation. Especially with regard to mitzvot whose purpose seems obvious, it is important to recognize that our limited intelligence and emotions cannot fully grasp all of their splendor and beauty; nor can we truly appreciate the extent of their national and universal benefit for all generations.

For mitzvot with revealed, logical reasons such as tithing, it is particularly important to declare that we discharged them meticulously. We should view mitzvot in the same light as any other creation of God. The commandments have exact parameters, just as the laws of nature operate according to precise rules and processes.

The Purpose of the Blessing

What about the blessing? Why is it so important that we praise God when tithing?

An individual who supports others could mistakenly believe that he is the one providing help and assistance. He may start thinking how great and important he is, and how small and unimportant are those whom he is helping. Such an attitude could undo any spiritual gain from the charitable act. This danger is particularly serious with regard to the kohanim. It is not enough that the nation supports the spread of Torah. The kohanim and their spiritual activities need to be beloved and respected by the people. How sorry is the individual who measures happiness and success as a function of how much glittering metal one manages to hoard!

In order to prevent this misconception, the provider must have a powerful and holy impression that not only is he giving, but that he is also receiving an immense benefit. By supporting Torah and the Temple service, he becomes a partner in spiritual activities that enlighten the entire world.

Therefore, he must not forget to bless God, and express his gratitude for this wonderful portion and tremendous merit.

(adapted from Ein Eyah vol. II, pp. 406-7)

Copyright © 2006 by Chanan Morrison