(6) Speak to the Israelites: When a man or woman commits any wrong toward a fellow man, thus breaking faith with Ad-nai, and that person realizes his guilt, (7) he shall confess the wrong that he has done. He shall make restitution in the principal amount and add one-fifth to it, giving it to him whom he has wronged. (8) If the person has no kinsman to whom restitution can be made, the amount repaid shall go to Ad-nai for the priest—in addition to the ram of expiation with which expiation is made on one's behalf. (9) So, too, any gift among the sacred donations that the Israelites offer shall be the priest’s. (10) And every person's holy things shall be his; what was given to the priest shall be his.
Ḥizkiya, son of Rabbi Parnakh, said that Rabbi Yoḥanan said: Why is the portion of sota juxtaposed with the portion of terumot and tithes (Numbers ch. 5)? They are juxtaposed to tell you: Anyone who has terumot and tithes and does not give them to a priest, will ultimately require the services of a priest by means of his wife, as it is stated: “And every person’s holy things shall be his” (Numbers 5:10). This refers to one who keeps those holy items for oneself. To this the Torah juxtaposed: “If any man’s wife go aside and act unfaithfully against him” (Numbers 5:12). And it is written: “Then shall the man bring his wife to the priest” (Numbers 5:15). Moreover, ultimately that man will require assistance from the tithe given to the poor, as it is stated: “And every person’s holy things shall be his” (Numbers 5:10). He will himself need exactly these holy items that he was unwilling to give to others.
() אם בחוקותי כו' דהנה פרשנו על צדיק ה' בכל דרכיו כו' כי היה לומר ה' צדיק אך קאי על צדיק כי יש מדרגות צדיק וחסיד וחסיד הוא אוהב את הבורא ב"ה מאד ובאהבתו ית' זוכרו אפי' אם עוסק בגשמיות. וצדיק כל עניניו לעבודתו ית' אך כשהוא עוסק במעשה שוכח. ...
... there are two different levels, tzadik and chasid. A chasid is one who loves profoundly the Blessed Creator, and in his love remembers the Creator even when he is dealing with physical needs. And term tzadik applies to one whose every single one of his interests are for the worshiping of the Exalted One, even when he is dealing with simple deeds. ...
(ב) אפשר דהצדיק ע"י תורה ומצות הוא המוציא לאור ניצוצות הקדושה השייכים לשרש נר"ן שלו כידוע. אך צריך שיהיה תורה לשמה ומצותיו לשמן וז"ש ואיש את קדשיו ניצוצות הקדושה השייכים לו לו יהיו אם הוא איש שפירושו צדיק כמשז"ל ובתנאי איש אשר יתן לכהן שהכל יהיה מתנה לכהן (כתב יד) לה' שהוא כהן שיהיו תורתו ומצותיו לו לשמו שלא ע"מ לקבל פרס וז"ש יתן לכהן אז לו לצדיק יהיה ושלל לא יחסר ויוציא רכוש גדול ניצוצי הקדושה שלו:
It is possible that the tzadik, through Torah and mitzvot, is the one bring out to light the sparks of holiness that belong to the root of his soul (nefesh, ruach, neshamah), as it is known. But, it is necessary that Torah will be for its own sake, and the mitzvot for their own sake, and this is the meaning of "a man, his holy things" - the holy things are the holy sparks that belong to him, "will be his"- if he is a Person, which is explained as a tzadik, as our sages explain. And the condition "a person that will give to the priest": that all will be a gift to the priest, that is, to God who is the Priest. In that case one's Torah and one's mitzvot will be theirs, that is, for their sake - not for receiving benefit. And this is what is said "will give to the priest" - then "will be his", that is, the tzadik's; "and he has no lack of gain" (Prov. 31:11), and he bring out great possesions, which are the holy sparks that are his.
You shall set aside a tenth part - This is what is written in the Sifri: "You shall set aside a tenth part of all the yield of your sowing that is brought from the field every year" (Deut. 14:22) [from a superficial reading] I can only find that one is obligated to tithe the yield of sowing, from where do I know that he is obligated on tithing also on interest and merchandise and all other types of gain? The text says "all" - it could have said simply "the yield of your sowing", why [does it have the word] "all"? To include interest and merchandise and all other types of ways of gain. And this too is in the Agadah: "that is brought from the field every year" - that is to say if you don't tithe your field properly, you will be left only with "what comes from the field", meaning, your field only produces according to the tithes that were taken previously, therefore, "what comes from the field" - that is to say what you were used to take to tithing from the field. A story: a certain rich man who had a field that produced a thousand kor, and that same rich man gave 100 kor for tithes, and he separated this every year, and did so all his days. When he got sick to the point of dying he called his son and said to him: 'my son, know that this field that I am giving you for inheritance gives a thousand kor every year, make sure that you will separate 100 kor as I did'. Then he died. His son stood on his place and the field produced a thousand kor as it did when the father was alive, and [the son] separated 100 kor. In the second year the son looked and understood that tithing was a great thing. He said: 'We will not separate for the next year' And the field diminished [its production] and produced only 100 kor. He was disappointed, and his relatives heard that the field diminished and that he did not separate the tithes. They all came together near him, wearing white and happy. He said to them: 'I am under the impression that you are happy with my disgrace.' They said to him: 'We are disappointed in you since you brought upon yourself all this disgrace! Why did you not separate the tithe as it would have been right to do? Come and see that in the beginning, when the field first came to your hands, you were the owner of the house and the Holy One of Blessing was your kohen, whose part [in your field] was the tithe to be given to the poor. Yet now that you didn't separate the part of the Holy One of Blessing, the Holy One is the master of the house and you are His kohen, in that your field will not do the thousand kor it did in the beginning, when you did separate the 100 kor. And this is why it's written "to each man his holy things will be his [and whatever he gives to the kohen will be his]" (Numbers 5:10) - that is to say, when he does not separate as appropriate the only thing that will be his is his holy portion, that is, the tithe. And on this our sages said: 'the one who delays his tithes will in the end have only one tithe, as it is written '[For ten acres of vineyard shall yield one bat] the seed of a homer will yield an ephah' (Isaiah 5:10). The tithe of an ephah is is three se'ahs and in a homer there are thirty se'ahs and it is written 'For ten acres of vineyard shall yield one bat' and Rav Natan HaOphaniel explains 'what comes out of the field' that is - if not, if you do not separate the tenth will be for the one that comes out to the field, which is, the wicked Esav, which is: the idolaters will get it.