Maaser sheni

The second tithe (Hebrew: ma'aser sheni מעשר שני) is a tithe mentioned in the Hebrew Bible and practised within Orthodox Judaism. It is distinguished from the first tithe (Hebrew: ma'aser rishon מעשר ראשון), the third or poor tithe, and the terumat hamaaser.

In the days of the Temple in Jerusalem, the second tithe involved the setting aside of one tenth of specific agricultural produce during the first, second, fourth and fifth years of each seven-year cycle, for the purpose of taking it to the holy city of Jerusalem, and consuming it there.

Instructions for the second tithe are provided in Deuteronomy 14:22-27, supported by references in Deuteronomy 12:11-18 and 26:12.Deuteronomy 14:28-29 provides instructions for the third or poor tithe, which is performed in the third and sixth years of the seven-year cycle. The remaining seventh year is described as the Shmita, the Sabbatical Year.

As described, the tithe should be of grain, wine, and olive oil, but if the distance to Jerusalem made the carriage of these crops unreasonable, the monetary value of the tithe could be brought to Jerusalem instead, and used to purchase anything edible that the owner desired to eat there - an ox, a sheep, some wine, or beer, or "whatever your soul desires" - for a feast with the person's household in the presence of God.

The Mishnah, in Tractate Rosh Hashanah, describes four new years for various purposes. The new year for tithes for general crops is the first of Tishrei (the holiday of Rosh Hashanah), for animal tithes the first of Elul, and for the produce of trees the fifteenth of Shevat (the holiday of Tu Bishvat). The Talmud and later commentaries reflect a substantial amount of debate about the start and end of the tithing year for various types of crops in various situations.

...
Wikipedia