1. RASHI METHOD: REFERENCES BRIEF EXPLANATION: Commentary on a verse is provided thru a cross-reference to another verse. The cross references can either provide (1a) further details, (1b) confirm citations, or (1c) clarify word meaning. This examples applies to Rashis Lv27-30a URL Reference: (c) http://www.Rashiyomi.com/rule1413.htm Brief Summary: The Tithe mentioned at Lv27-30 which is described as a) holy and b) redeemable refers to the 2nd tithe mentioned at Dt14-22:27 which is also described as b)redeemable and a) eaten in Jerusalem.

Verse Lv27-30:31 discussing tithes states And all land tithe from seeds and fruits belongs to God, it is holy but if a person wants to redeem it [to carry it to Jerusalem] he should add 20% to its value. Rashi clarifies the underlined words tithe...God...holy...redeem by referencing verse Dt14-22:27 which states You shall truly tithe all the produce of your seed, .... And you shall eat before the Lord your God, in the place which he shall choose .... the tithe of your grain, of .... And if the way is too long for you, so that you are not able to carry it; .... Then shall you turn it into money, ... And you shall bestow that money for whatever your soul desires, for oxen, or ...and you shall eat there before the Lord your God, and you shall rejoice, you, and your household, .... Hence the Rashi comment: The tithe spoken about in Lv27-30:31 is characterized as something holy, belonging to God, which may be redeemed. Therefore, this refers to the so-called second tithe discussed at Dt14-22:27 which is a tithe that is holy in the sense that it is eaten before God and may be redeemed on money if the distance to travel is long.

Text of Target verse Lv27-30:31	Text of Reference Verse Dt14-22:27
And all land tithe from seeds and fruits belongs to God, it is holy but if a person wants to redeem it [to carry it to Jerusalem] he should add 20% to its value.	You shall truly tithe all the produce of your seed, .... And you shall eat before the Lord your God, in the place which he shall choose .... the tithe of your grain, of .... And if the way is too long for you, so that you are not able to carry it; .... Then shall you turn it into money, ... And you shall bestow that money for whatever your soul desires, for oxen, or ...and you shall eat there before the Lord your God, and you shall rejoice, you, and your household, ....
Rashi comments: The tithe spoken about in Lv27-30:31 is characterized as something holy, belonging to God, which may be redeemed. Therefore, this refers to the so-called second tithe discussed at Dt14-22:27 which is a tithe that is holy in the sense that it is eaten before God and may be redeemed on money if the distance to travel is long.

Advanced Rashi: We use to present a Golden-Rashi-Rambam series comparing Rashi and Rambam. Rambam in the varioius parts of his codex further clarifies this Rashi. The tithe mentioned at Nu18-25:32 is the Levite Tithe as mentioned at Nu18-27 is not holy but profane. Similarly the tithe mentioned at Dt14-28, the three year tithe, was eaten by the poor and was not holy. So a thorough analysis of all biblical verses mentioning tithes facilitates focusing on the identity of the tithe mentioned at Lv27-30:31, as the holy 2nd tithe eaten in Jerusalem before God.