וְאָמַר רַבָּה בַּר בַּר חָנָה אָמַר רַבִּי יוֹחָנָן מִשּׁוּם רַבִּי יְהוּדָה בְּרַבִּי אִלְעַאי: בֹּא וּרְאֵה שֶׁלֹּא כְּדוֹרוֹת הָרִאשׁוֹנִים דּוֹרוֹת הָאַחֲרוֹנִים. דּוֹרוֹת הָרִאשׁוֹנִים הָיוּ מַכְנִיסִין פֵּירוֹתֵיהֶן דֶּרֶךְ טְרַקְסְמוֹן כְּדֵי לְחַיְּיבָן בְּמַעֲשֵׂר, דּוֹרוֹת הָאַחֲרוֹנִים מַכְנִיסִין פֵּירוֹתֵיהֶן דֶּרֶךְ גַּגּוֹת, דֶּרֶךְ חֲצֵרוֹת, דֶּרֶךְ קַרְפֵּיפוֹת, כְּדֵי לְפׇטְרָן מִן הַמַּעֲשֵׂר. דְּאָמַר רַבִּי יַנַּאי: אֵין הַטֶּבֶל מִתְחַיֵּיב בְּמַעֲשֵׂר עַד שֶׁיִּרְאֶה פְּנֵי הַבַּיִת, שֶׁנֶּאֱמַר: ״בִּעַרְתִּי הַקֹּדֶשׁ מִן הַבַּיִת״.
Along these lines, Rabba bar bar Chana said that Rabbi Yochanan said in the name of Rabbi Yehuda, son of Rabbi El’ai: Come and see that the latter generations are not like the earlier generations. In the earlier generations, people would bring their fruits into their courtyards through the main gate in order to obligate them in tithes. However, the latter generations bring their fruits through roofs, through courtyards and through enclosed courtyards, avoiding the main gate in order to exempt them from the mitzva of tithing. As Rabbi Yannai said: Untithed produce is not obligated in the mitzva of tithing until it sees the front of the house through which people enter and exit, and it is brought into the house that way as it is stated in the formula of the confession of the tithes: “I have removed the consecrated from the house” (Deuteronomy 26:13), as the obligation to tithe produce whose purpose has not yet been designated takes effect only when it is brought into the house.
Why is it that the mitzva of separating maaser is given in such a way that allows a person to legally avoid his obligation. Why isn't it an absolute obligation, like it or not, like most other mitzvos?
The way to determine whether a person is really enthused about mitzvos or is just performing them by rote is when it comes to a mitzva that one can find a loophole in order to avoid its fulfillment. If a person is passionate about mitzvos he will not look to try to avoid it. If he is not then he will find his way around it.
The mitzva of tithing is an expression of the covenant that we Jews have with each other, insuring that the needy receive their support. Hashem wanted that this mitzva be done out of good will and not by force so he made a loophole that would enable people to legally skirt their obligations. This way, when they give - they are giving with a sincere heart and not due to external compulsion. That will insure the sense of unity and brotherhood among the Jewish people.
