Commentary for Bava Metzia 176:1
(דברים יד, כב) עשר תעשר ואכלת ולא מוכר תבואת זרעך ולא לוקח אלא מדרבנן וקרא אסמכתא בעלמא
<i>Thou shalt truly tithe … And thou shalt</i> eat, [implies] but not if thou sellest it; <i>the increase of thy</i> seed, but not if it is purchased!<span class="x" onmousemove="('comment',' V. Deut. XIV, 22f. Hence, only when the farmer consumes his crops himself must he tithe it, but not if he sells it; likewise, only the increase of one's own seed is liable, but not bought grain. And this is designated Biblical law. ');"><sup>1</sup></span>
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