"For Instruction shall come forth from Zion, The word of the L-rd from Jerusalem." -- Isaiah 2:3

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LEVITICUS — 27:32 tithe

LEV1156 Take a yearly tithe of your newborn kosher animals. Hashem made the Jewish nation His Chosen People and wants every member of our nation to occupy himself in Torah, know Him and call in His Name. Realizing, however, that most people are drawn to materialism and will not exert themselves in Torah learning on a constant basis, Hashem gave them a city--Jerusalem--where people do exert themselves in Torah as is fitting. There one finds great Torah luminaries and every visitor takes mussar from what he sees there. Each year when Jews come to Jerusalem to bring the tithe of their newborn animals they see the Sanhedrin, our nation's most illustrious Torah luminaries. The people must come to Jerusalem also to bring the ma’aser sheini of their grain, as well as their fourth year fruits, all of which must be eaten within the city's walls. As a result, the owner of these items finds himself learning Torah in Jerusalem, where he sends one of his sons to learn Torah and subsist upon these food items there. In this way, at least one member of every family in Israel becomes wise in Torah and is able to teach the other members of his family. He is an ever-present source of guidance for them. The Land becomes filled with the knowledge of Hashem, and they find no manner of sin or transgression among them.

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