מַעֲשֵׂר, tithe.—תרומת מ׳ the tithe of the tithe which the Levite owes to the priest (Num. XVIII, 26); מ׳ or מ׳ ראשון the first tithe belonging to the Levite; מ׳ שני the second tithe to be consumed by the owner in Jerusalem (Deut. XIV, 22, sq.); מ׳ עני the poor man’s tithe, every third year (ib. XXVI, 12). Maas. Sh. V, 6; a. v. fr.—Pl. (מַעְשְׂרוֹת) מַעַשְׂרוֹת. Maasr. I, 1 חייב במ׳ is subject to tithes; a. v. fr.—Maʿasroth, Maʿăser Sheni, respective names of two treatises of Mishnah, Tosefta and Talmud Y’rushalmi, of the Order of Z’raim.