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AGRICULTURE

88 Citations•2018•
H. Doloi, Raymond R. Green, S. Donovan
Wiley 2021 Interpretation and Application of IFRS® Standards

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Abstract

This chapter talks about the seventh volume of the Mishneh torah, the Book of Agriculture or the Book of Seeds (Zera'im), which deals with laws concerning agricultural issues. It includes the seven sections of the Book of Agriculture: Laws of Diverse Kinds, Laws of Gifts to the Poor, Laws of Heave Offerings, Laws of Tithes, Laws of the Second Tithe and the Fourth Year's Fruit, Laws of First Fruits, and Laws of the Sabbatical Year and the Jubilee. It also explores the final chapter of the seventh section that deals largely with the special restrictions of the Levites concerning land-owning, and other issues connected with the cities given over to them. The chapter provides context for the argument about the text at the end of the Book of Agriculture. It clarifies why laws concerning charity or gifts to the poor are included in the Book of Agriculture.