What are Terumot and Ma'asrot (tithes)?
When the Temple stood, a small portion of produce was set aside for the Kohanim and Levi'im. Today we still must separate them
Source: Bamidbar 18, Devarim 14
In detail
Terumot and Ma'asrot are portions separated from produce grown in the Land of Israel: Terumah Gedolah (about 2%) for the Kohen; Ma'aser Rishon (10%) for the Levi; Ma'aser Sheni (10%, years 1,2,4,5 of the 7-year cycle) taken to Jerusalem, or Ma'aser Ani (10%, years 3,6) for the poor. Today these separations are still required but the portions are set aside and not eaten (since we lack Temple purity).
Full study guide: Mitzvot of the Land of Israel
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