Trumot and Maaserot

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Trumot and Maaserot are agricultural gifts designated for Kohanim and Levi'im. Produce that has yet to been tithed is known as Tevel. The owner takes a small portion of their Tevel produce as Trumah to a Kohen and 10% as Maaser to a Levi. The Levi, in turn, gives a portion of their Maaser as Trumat Maaser to a Kohen. Additionally, depending on the year, the owner gives either 10% to the poor (Maaser Ani) or sets aside 10% to be eaten in Jerusalem (Maaser Sheini).

General Rules of Trumah and Maaser