Poor man's tithe

It requires that one tenth of produce grown in the third and sixth years of the seven-year sabbatical cycle be given to the Levites and the poor.

It applies only to crops that are harvested in the Land of Israel, but during the Seventh Year, also applies to crops harvested in Jordan and Egypt, so that the poor of Israel would be supported in the Seventh Year.

[4] Jewish-Roman historian Flavius Josephus refers to the first, second, and third (or poor man's) tithe.

The distribution of which to be given to those in need or want, especially widowed women and orphan children.

Orthodox Judaism regards it as meritorious to discharge one's poor man's tithe obligation additionally by giving a portion of one's income, ideally a tenth, to charity.