According to most Rishonim, only the five grain species, wine, and olive oil — the staples of human life – are subject to terumot and ma’asrot by Torah law, as the Torah states: “The first of your grain, your wine, and your oil” (Devarim 18:4). This is the view of Rashi, Tosafot, R. Shimshon, Rashba, Ran, and Ritva. Grain provides basic food, such as bread and baked grain products; wine gladdens and sustains; and olive oil nourishes and enriches. In the days of King Ḥizkiyahu, the Sages expanded the obligation, requiring terumot and ma’asrot to be separated from other tree fruits, legumes, and vegetables as well.
Others maintain that the Torah obligation extends beyond grain, wine, and oil to include legumes and tree fruits as well. Their view is based on the verses dealing with ma’aser sheni: “All the tithe of the land, from the seed of the land, from the fruit of the tree, is the Lord’s…” (Vayikra 27:30), and, “You shall surely tithe all the produce of your seed that comes forth from the field year by year” (Devarim 14:22). According to this view, although the Torah explicitly mentions only three species, it uses them to teach the broader rule: grain teaches that legumes are included, and grapes and olives teach that tree fruits are included. The Sages then extended the obligation further, requiring separation of terumot and ma’asrot from all vegetables as well (Yerushalmi, Ma’asrot 1:1; MT, Laws of Terumot 2:1, 6; R. Shlomo Sirilio).
All of this applies only to produce that grows from the ground. Foods that come from animals, such as milk and meat, are therefore exempt from terumot and ma’asrot. Although animals themselves are sustained by grass, their meat and milk are not considered produce of the field, but secondary products derived from what grows there. Mushrooms are exempt as well, since they do not grow from the soil. The same is true of plants that people do not normally eat: whether they are used as animal feed, or only to season food and are not eaten on their own, they are exempt, as explained in the next section.[1]
By Torah law, one must separate terumot and ma’asrot from produce that he picks and gathers for his household’s food, as the Torah states: “You shall surely tithe all the produce of your seed… and you shall eat” (Devarim 14:22–23). The Sages extended the obligation to produce picked for sale as well. This distinction also applies when produce is sold before its final processing is complete. If one buys grapes to make wine, or olives to make oil, and intends the wine or oil for household use, the obligation applies by Torah law. If he intends to make them for sale, the obligation is rabbinic (Bava Metzia 88b; MT, Laws of Ma’aser 2:1–2).
[1]. The Torah refers to the produce subject to terumot and ma’asrot in two different ways. Regarding teruma, it mentions grain, wine, and oil specifically (Bamidbar 18:12; Devarim 18:3–4). Regarding ma’aser sheni, however, it uses broader language: “All the tithe of the land, from the seed of the land, from the fruit of the tree, is the Lord’s…” (Vayikra 27:30). Similarly, in Devarim it first states: “You shall surely tithe all the produce of your seed that comes forth from the field,” and only afterward specifies “the tithe of your grain, your wine, and your oil” (Devarim 14:22–23).
According to most authorities, the broader language used regarding ma’aser sheni does not expand the Torah obligation to all produce of the field and all tree fruits. Rather, it is understood in light of the Torah’s more specific language regarding teruma, which limits the Torah obligation to grain, wine, and oil. This is also implied by the Bavli (Bekhorot 54a). This is the view of Rashi, Tosafot, R. Shimshon, Rid, Riaz, Rosh, Rashba, Ran, Ritva, Ra’ah, Meiri, and others. Some narrow the Torah obligation even further, maintaining that only wine and oil are subject to the Torah obligation, but not grapes and olives themselves (Talmidei Rabbenu Yona; Riva; and others). Others broaden the obligation to include all seven species by Torah law (R. Yitzḥak Gi’at). The Gemara in Nedarim 55a explains that in the days of Ḥizkiyahu, the Sages expanded the obligation to include separating terumot and ma’asrot from other fruits and vegetables as well (Rosh, Nedarim 55a; R. Shimshon, Ma’asrot 1:1).
By contrast, the Yerushalmi, Ma’asrot 1:1, takes the more inclusive view. It understands the verse regarding ma’aser sheni – “from the seed of the land, from the fruit of the tree” – as including all legumes and tree fruits in the Torah obligation. According to this view, the Torah’s references to grain, wine, and oil are not meant to limit the obligation to those three categories. Rather, they are specific examples from which the broader rule is learned: grain teaches that legumes are included, and wine and oil teach that tree fruits are included. Only vegetables are excluded from the Torah obligation, and their obligation is rabbinic. Rambam rules this way (MT, Laws of Terumot 2:1, 6).
The distinction can be explained as follows: vegetables are less nourishing than legumes, and they do not gladden a person as tree fruits do. Some maintain a third position: by Torah law, teruma and ma’aser rishon apply only to grain, wine, and oil, while ma’aser sheni applies to all produce, including vegetables (Yere’im; Smag).
