Trumot and Maaserot

From Halachipedia

Trumot (heave offerings) and Maaserot (tithes) are agricultural gifts for Kohanim and Levi'im. Untithed produce is called Tevel. The owner gives a small portion of his Tevel as Trumah to a Kohen and 10% as Maaser to a Levi, who then gives a portion of their Maaser as Trumat Maaser to a Kohen. Additionally, the owner also gives either 10% of the remaining Tevel to the poor (Maaser Ani) or sets aside 10% to be eaten in Jerusalem (Maaser Sheini).

General Rules of Trumah and Maaser