לתולדות פרשנותן של פרשיות מעשר: בין מגילת המקדש לחז"ל

The Temple Scroll contains a striking interpretation of the pericope concerning tithes in Leviticus 27:30-31, according to which these verses refer to them as consecrated to God. This was their original nature, but later, in Numbers 18:21-24, they were transferred by God to the Levites as compensation for their service in t h e Temple. Until now this interpretation has been considered to be in conflict with the understanding of the Sages, but this article demonstrates that it is to b e found in an important group of tannaitic sources. It finds explicit expression in halakhic midrashim of the school of R. Ishmael, and the author further points to various sources in classical rabbinic literature which appear to reflect the halakhic consequences of this exegetical position.