There was a special declaration made twice during the seven year Shmitta cycle. It was done on Pesach on the fourth and seventh year. This was known as Viduy Ma’asrot, the confession of the tithes. Every Jew needed to make this confession after the third and sixth year, because it was only at that point, that all the tithes were separated. This was because the Ma’aser Ani, designated for the poor, was separated during year three........

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