The ma’aser cycle is built around two repeating three-year patterns. During the six working years, terumot and ma’aser rishon are always separated; what changes is the additional tithe. The first two years of each pattern are years of ma’aser sheni, while the third is a year of ma’aser ani. Thus, ma’aser sheni is separated in the first, second, fourth, and fifth years, and ma’aser ani in the third and sixth. In the seventh year, the produce is ownerless, and terumot and ma’asrot are not separated.
At the end of each three-year cycle, the Torah requires one to complete the separation and distribution of all terumot and ma’asrot from the previous years. This is the mitzva of bi’ur ma’asrot, as it says: “At the end of three years, you shall bring out all the tithe of your produce in that year and leave it within your gates” (Devarim 14:28). In other words, by the time of bi’ur, one must have completed all the obligations of terumot and ma’asrot for the produce of the three years that have passed: the terumot and ḥalla must be given to the kohen, ma’aser rishon to the levi, and ma’aser ani to the poor. The produce of ma’aser sheni and neta reva’i must be brought to Jerusalem and eaten there in purity. If the time of bi’ur arrives before one has brought them to Jerusalem, he must remove them from his possession by burning them or destroying them in some other way. The kohen, levi, and poor person, however, do not need to finish eating the gifts they received before the end of the bi’ur period. Once the gifts reached their possession before the time of bi’ur, the mitzva had been fulfilled (Yerushalmi, Bikurim 2:2; Rash Sirilio; Sha’arei Tzedek 11:22).
The time for bi’ur is at the end of Pesaḥ following each three-year cycle – Pesaḥ of the fourth year and Pesaḥ of the seventh. This allows enough time for all the produce of the third year to become obligated in ma’asrot. Fruit that grows from the rains of the third year reaches ḥanata by Tu Bi-Shvat of the fourth year, and its harvest is generally completed by Pesaḥ. Only then can all the ma’asrot of the third year be completed. Grain, legumes, and vegetables that become obligated in ma’aser during the fourth year before Pesaḥ, however, already belong to the fourth year. Their bi’ur ma’asrot therefore takes place at the next bi’ur, on Pesaḥ of the seventh year (Yerushalmi, Ma’aser Sheni 5:3, 5:5; MT, Laws of Ma’aser Sheni and Neta Reva’i 11:7).[8]
The mitzva of bi’ur was especially effective with regard to ma’aser sheni and neta reva’i, which ultimately had to be brought to Jerusalem. Since the journey could be difficult, and people might find reasons to keep postponing it, one could otherwise hold on to the redemption money indefinitely and never use it for its intended purpose – buying food to be eaten in Jerusalem in purity. The Torah therefore establishes a time of bi’ur: by then, the money must either be used in Jerusalem or destroyed. Ideally, one goes up to Jerusalem and uses it to buy food there. If he cannot, he may give the money to relatives or friends who will use it in Jerusalem. If that too is not done, he must destroy it by the time of bi’ur. As for terumot and the ma’asrot given to the levi and the poor, other mitzvot require them to be given earlier, as explained below, section 14.
[8]. By Torah law, the time for bi’ur is the end of Pesaḥ, since ma’aser sheni produce may still be eaten until then. In practice, however, the bi’ur cannot be performed on the festival itself, because one may not burn the remaining produce on Yom Tov. The Sages therefore moved the time of bi’ur earlier, to before the beginning of the festival. According to Rashi, R. Shimshon, Tosafot, and Yere’im, the correct text of the Mishna is that bi’ur takes place on the eve of the first Yom Tov of Pesaḥ. According to Rambam (MT, Laws of Ma’aser Sheni and Neta Reva’i 11:7), Meiri, Smag, SA YD 331:144, and the Vilna Gaon (Bi’ur ha-Gra, YD 331:144), it takes place on the eve of the final Yom Tov of Pesaḥ.
According to all views, however, vidui ma’asrot was recited at Minḥa on the final Yom Tov of the festival. This is because some ma’aser sheni produce was left out of the earlier bi’ur so that it could be eaten until the end of Pesaḥ. Only toward the end of the festival, once the ma’aser sheni had truly been finished, could one recite the vidui.
