ד עַל הַסֵּדֶר הַזֶּה מַפְרִישִׁין בְּשָׁנָה רִאשׁוֹנָה מִן הַשָּׁבוּעַ וּבַשְּׁנִיָּה וּבָרְבִיעִית וּבַחֲמִישִׁית. אֲבָל בַּשְּׁלִישִׁית וּבַשִּׁשִּׁית מִן הַשָּׁבוּעַ אַחַר שֶׁמַּפְרִישִׁים מַעֲשֵׂר רִאשׁוֹן מַפְרִישׁ מִן הַשְּׁאָר מַעֲשֵׂר אַחֵר וְנוֹתְנוֹ לָעֲנִיִּים וְהוּא הַנִּקְרָא מַעֲשַׂר עָנִי. וְאֵין בִּשְׁתֵּי שָׁנִים אֵלּוּ מַעֲשֵׂר שֵׁנִי אֶלָּא מַעֲשַׂר עָנִי. וְעָלָיו נֶאֱמַר (דברים יד כח) "מִקְצֵה שָׁלֹשׁ שָׁנִים תּוֹצִיא אֶת כָּל מַעְשַׂר תְּבוּאָתְךָ בַּשָּׁנָה הַהִיא וְהִנַּחְתָּ בִּשְׁעָרֶיךָ" (דברים יד כט) "וּבָא הַלֵּוִי". וְעָלָיו נֶאֱמַר (דברים כו יב) "כִּי תְכַלֶּה לַעְשֵׂר":
4 According to this system, they should tithe, in a seven year cycle, the first, second, fourth, and fifth years, but on the third and the sixth years of the seven year cycle, after one has tithed ma'asér rishon, one should take out from the remainder another tithe [one-tenth] and give it to the poor. This is called ma'esar ani. In these two years there is no ma'asér sheni but instead ma'esar ani. About this it is written, (Deut. 14:28-29) Every third year you shall bring out the full tithe of your yield of that year, but leave it within your settlements. Then the Levite, [who has no hereditary portion as you have, and the stranger, the fatherless, and the widow in your settlements shall come and eat their fill, so that the LORD your God may bless you in all the enterprises you undertake.] And about this it is written, (Deut. 26:12) When you have set aside in full the tenth part [of your yield in the third year--the year of the tithe--and have given it to the Levite, the stranger, the fatherless, and the widow, that they may eat their fill in your settlements].