 In the days of the Temple in Jerusalem, the second tithe involved the setting aside of one tenth of specific agricultural produce during the first, second, fourth and fifth years of each seven-year cycle, for the purpose of taking it to the holy city of Jerusalem, and consuming it there.Instructions for the second tithe are provided in Deuteronomy , supported by references in and .provides instructions for the third or poor tithe, which is performed in the third and sixth years of the seven-year cycle.