Trumot and Maaserot
From Halachipedia
This is the approved revision of this page, as well as being the most recent.
Trumot (heave offerings) and Maaserot (tithes) are agricultural gifts designated for the Kohanim and Levi’im. Produce from which these gifts have not yet been separated is called Tevel. From his Tevel, the owner first separates a small portion as Trumah for a Kohen, and then gives Maaser Rishon—ten percent—to a Levi. The Levi, in turn, separates Trumat Maaser, a portion of his Ma‘aser, and gives it to a Kohen. After these separations, the owner sets aside an additional ten percent: either Maaser Ani, given to the poor in certain years, or Maaser Sheini, which is eaten in Jerusalem in other years.