Hi,
Tu b'Shevat [celebrated on Shabbat January 25-26
this year] is the equivalent of the tax season's January 1, in the
Jewish tithing calendar for Israeli produce: It is the first day of the
financial year. Therefore, tree-fruit which blossoms before Tu b'Shevat
is tithed as part of one tithing cycle, and tree-fruit which blossoms
after Tu b'Shevat is tithed in a different cycle.
To celebrate this day, and to express gratitude for the edible fruit of our trees, many Jews eat fruit on Tu b'Shevat.
(Mishneh Berurah 131:31)
[How do the different tithing cycles work? I'm glad you asked:
Each
year's produce is tithed differently. In all non-shemitah years, 2%
goes to the Kohanim and 10% to the Levites, but in certain years another
10% is brought to Yerushalayim to be eaten there, and in other years
that last 10% is given to the needy.
Also: one may not tithe one year's produce using another year's produce.
Aren't you glad you asked?]
Have a great day,
Mordechai
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