Terumat hamaaser

The term tithe (Hebrew: מעשר‎ maaser) occurs ten times in the Masoretic Text of the Hebrew Bible, in addition to the term maasar hamaaser (Hebrew: מַעֲשַׂר הַמַּעֲשֵׂר‎ 'tithe of the tithe', in the Septuagint Greek: δεκάτῃ τῆς δεκάτης dekate tes dekates) which occurs once only in Nehemiah 10:39.

In the Hebrew Bible, the terumah ('offering') was regarded as a kind of sacred korban (also 'offering').

Orthodox Judaism requires taking terumah from produce grown in Israel, although in the absence of a Temple it is no longer given to the priests.

The 'second tithe' (maaser sheni) is then redeemed upon a coin of nominal value (not generally equal to the value of the produce).

Since it is forbidden to defile terumah, the produce must be discarded in a manner commensurate with its holiness.