untithed, though not when several are gathered together. As for towns on the borders of Palestine, this question [of overhanging branches] is decided by the position of the trunk of the tree; but in the cities of refuge and at Jerusalem, by the direction of the branches.

The six sections of Chapter IV. provide, among other things, that he who preserves, cooks, or salts, fruits, must pay tithe; whilst he who places them underground (to keep) may eat without tithing. If children have buried figs in the field, to eat on the Sabbath, having omitted the tithe, they cannot, even on the evening after the Sabbath, eat them before the tithe is paid.

Again, if a man take olives from a basket and dip them one by one in salt, he may eat without tithing, but not if the olives have been salted already. Similarly, when leaning over a wine-press, one may drink the wine without tithing, whether mixed with warm water or cold; though some rabbis say that in either case the tithe should be paid.

By way of illustrating the minuteness to which these practices were regulated, it may be added that Rabbi Simeon, son of Gamaliel, lays it down that even little buds or sprays of fennel, mustard, and white beans, are liable to tithe.

Chapter V. states that if one pull turnips or 1 Sects. 2-4, 7-8. radishes to transplant in the same field, or for the purpose of gathering or taking out seed, he owes the tithe.

Moreover, as soon as the products of the land

have reached the period for tithing, they may not be sold to any one suspected of keeping back the tithe; nor, in the seventh year, to one suspected of non-observance of the Sabbatical year. Neither, again, ought one to sell straw in which grains of corn may be left, nor dregs of oil, nor grape-skins (for extraction of juice), to any one suspected of withholding tithes. If, notwithstanding, it should be done, tithe ought to be paid.

Even the holes of ants which may have passed a night near a heap of tithable produce are equally liable to the tithe, because it is well known that all through the night they are carrying it away to their

nests.

Once more, strong garlic that makes the eyes water, the onion of Rikhta, peas of Cilicia, and lentils of Egypt; also the seeds of the slender leek, of watercress, onions, beet, and radishes-in fact, seeds that are not eaten as such, are exempt from tithe.

This may suffice for extracts from Book VII. of the Mishna concerning the first tithe, which contains in all forty sections; but of these I have alluded to about thirty only, thinking this will be enough to give an idea of Talmudic teaching on this part of our subject.

Let us now proceed to deal similarly with the book Maaser Sheni, or the Second Tithe, which has also five chapters and contains fifty-four sections. We read of the second tithe in Deuteronomy xiv. 22-7. It consisted of the yearly increase of the land, which was to be eaten with firstlings of herd

and flock at the ecclesiastical metropolis; but if this place were too far from a man's home, he might turn his increase into money, and take the money to this central place of worship, and there spend it at the religious festivals.1

Accordingly Chapter I. begins: They do not sell the second tithes, nor pledge them, nor exchange, nor weigh anything against them as an equivalent; neither does any one say to his neighbour at Jerusalem, "Take of my wine and give me of your oil," or the like with other products. Men may, however, give to each other reciprocal presents.

Sections 2-4 and 7 lay down that it is not permissible to sell the tithe of living cattle nor to employ the price for betrothing a wife. Also, that it is not lawful to change the second tithe for defaced money or obsolete coins, nor for money not yet in possession.

If with the price of the second tithe a man purchase a beast to serve for a peace offering, or a wild animal for a banquet, the skin is to be considered profane. Moreover, that there is not to be bought with the price of the second tithe slaves, servants, lands, nor unclean animals. If, notwithstanding, this should be done, the equivalent in value ought to be consumed at Jerusalem. So also, as a general rule, that there ought to be restored, by consuming the equivalent at Jerusalem, everything not serving for food, drink, or anointing, which has been taken from the money of the second tithe.

1 See p. 27.

1 Sect. I.

Chapter II. in its nine sections sets forth, among other things, that the second tithe ought to serve for food, drink, and anointing, the oil being perfumed at pleasure, but not the wine. Rabbi Simeon, however, as opposed to other rabbis, was of opinion that a man ought not to anoint himself at Jerusalem with oil of the second tithe.

With regard to money, if one should drop at the same moment ordinary coins and other coins. representing the proceeds of the second tithe, what is gathered should first of all make up the amount of the tithe, and the rest should be applied to the other amount. Again, he who converts small coins of the second tithe into a shekel (for convenience of carriage) ought so to convert the whole; and if at Jerusalem one should convert a silver shekel into small money, the whole shekel should be changed into copper.

Chapter III.1 sets forth that a man ought not to bid his neighbour carry fruits of the second tithe to Jerusalem, offering him as a recompense a part of the fruit; but that he should say, "Carry these to Jerusalem in order that we may eat and drink together." People might, however, make reciprocal presents.

Fruit having been brought to Jerusalem as second tithe might not be taken away again, though the money of the second tithe might. Again, fruit bought with the money of the second tithe, and which had become unclean, might be redeemed ; though, according to Rabbi Judah, unclean fruit ought to be buried. Similarly, when a deer

purchased with money of the second tithe had died, it should be buried in its skin. Rabbi Simeon, however, is of opinion that a man may redeem the carcase.

Chapter IV. provides that if one has brought fruits of the second tithe from a locality where they are dear, to a place where they are cheap, or vice versa, a man may redeem them at their price in the place of arrival, the profit, if any, going to the tithe. When one desires to redeem the second tithe at a low rate, the rate must be fixed at the cost price to a shopkeeper. When this price is well known, the valuation of a single person suffices; but if unknown, the estimates of three persons should be taken-as, for instance, in the case of wine that has begun to turn sour, deteriorated fruit, or imperfect coins.

When a man redeems his second tithe he must add one-fifth to its value. Artifice, or evasion, is so far permitted in regard to the second tithe, that a man may give money to his adult son and daughter or his Hebrew servants, engaging them for that sum to redeem the second tithe (without adding the fifth); but he may not do so by his younger children or by Gentile slaves, because their hands are, as it were, his own.

Money that is found, no matter where, is considered profane, even if one find a piece of gold among silver and copper coins; but if one find among them a fragment, even of earthenware, whereon is written the word "tithe," the whole is sacred; or, again, if one find a vase with any of