The Sefer Hachinuch explains why there are several laws in the Torah where the law is fulfilled only in Jerusalem. This includes Maaser Sheini, that comes from one’s produce and is taken on the first, second, fourth, and fifth year of the Shmitta cycle. It must be consumed in Jerusalem, and if redeemed, the money is spent in Jerusalem. Every year, one must bring “Maser Beheima,” where one tenth of his his newborn animals are brought to Jerusalem where they are........

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