Q&A: Tax Exemption from the Commandment of Pe’ah
Tax Exemption from the Commandment of Pe’ah
Question
Hello Rabbi Michi
What is the reason for the exemption from tithes in the commandment of Pe’ah? Is it like a recognized business expense that is exempt from tax, or like when I donate to a recognized institution and then, under Section 46 of the tax ordinance, I receive a refund of 35% of the value of the donation? My question is whether these comparisons are correct?
Answer
Simply speaking, there is no connection. The Bartenura there explains that the exemption is like all ownerless produce, which is exempt from tithes. And indeed, if one separated Pe’ah after the smoothing of the pile, he is obligated to tithe. The exemption of ownerless property is because everyone’s claim to it is equal, and it is not a credit as you described.
And he gives it as ownerless property and is exempt from tithes — because of ownerless property: one who declares his grain ownerless, and another comes and takes possession of it, the one who acquires it is not obligated in tithes, as it is written (Deuteronomy 14): “And the Levite shall come, because he has no portion or inheritance with you” — excluding ownerless property, since your hand and his hand are equal in it. But one who declares his grain ownerless after the smoothing of the pile — that ownerlessness does not exempt it from tithes.