Parshat Ki Tavo touches on the mitzvot of bikurim (first fruits) and ma’aser sheni (a tithe consumed in Jerusalem). However, the details relevant to eating them are found elsewhere. The mitzva of eating bikurim appears in Devarim 12:5-6, and the mitzva of eating ma’aser sheni is in Devarim 14:23.
Not only are these two mitzvot mentioned in Ki Tavo in close proximity to each other, but they have many similarities (for example, they are both eaten in Jerusalem in a state of purity). Accordingly, our Sages apply the laws of one to the other. There are some differences, though. For example, ma’aser sheni is eaten in Jerusalem by its owners, while bikurim are presented to the Kohanim when the owners arrive in Jerusalem.
The declaration said when bringing ma’aser sheni to Jerusalem includes the phrase: “I have not eaten of it while in mourning” (Devarim 26:14). This means a person is required to eat ma’aser sheni joyfully. When he is mourning and shrouded in sorrow, he may not eat it. Because we apply the rules of ma’aser sheni to bikurim, a Kohen who is in mourning may not eat bikurim. Others derive the latter rule from the verse that states regarding bikurim that “You shall enjoy all the bounty” (Devarim 26:11). This requirement of joy applies not only to the field owners who bring their fruit to the Kohen, but also to the Kohen who is privileged to eat the fruit of the Holy Land.
The mitzva of eating bikurim is so important that the Kohen who eats bikurim makes a special blessing (just as he does before reciting the priestly blessing): “Asher kideshanu be-mitzvotav ve-tzivanu le’echol bikurim” (“Who has sanctified us with His commandments, and commanded us to eat bikurim”).
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