Trumah and Ma’aser to Cohen and Levi

When a farmer harvests his field he is required to give a portion of the harvest to the Cohen and Levi. (Bamidbar 18: 25-32) The Torah does not specify how much he has to give.  The Rabbis decreed that a farmer must give a portion of the harvest to the Cohens.  The Cohen must be given at least 1/60, 1/50 or 1/40, depending if the farmer is stingy, average or generous.  This is called Trumah (Mishnah Trumos 4:3) After the Cohen has been given his share then the farmer gives 1/10 of the remaining harvest to the Levites. This is called Ma’aser.

Question: If a farmer harvests 6,000 pomegranates and his stingy how many pomegranates does he have to give to the Cohen?  How many to the Levi?

Answer: 6,000 * 1/60 = 100 pomegranates to the Cohen

6,000 – 100 = 5,900 pomegranates remaining after giving to the Cohen

5,900 * 1/10 = 590 pomegranates given to the Levi

Question: The Levi must then 1/10th of what he gets from the farmer to the Cohen.  This is called Trumas – Ma’aser.  How many apples does the Levi have to give to the Cohen?  What is the total number of apples the Cohen gets from the farmer and the Levi combined?

Answer: 590 apples given to the Levi * 1/10 = 59

The Cohen gets 59 apples from the Levi + 100 from the farmer = 159 total

Question: How many apples is the farmer left with after giving? How many is the Levi left with?

Answer: Farmer starts with 6000 – 100 (to the Cohen) – 590 (to the Levi) = 5,310 remaining

Levi starts with 590 – 59 (to the Cohen) = 531