Re'eh- Activity investigations related to yearly tithings

In this week's parsha, we have two mentions of the tithings that were to be given at different times over the course of the shmita cycle. Additionally, tithings are referred to again in 3 weeks, in Parshat Ki Tavo. These three instances are looked at collectively in commentaries regarding the shmita cycle. 

• "You may not eat in your cities: the tithe of your grain, and your wine, and your oil; and the firstborn of your cattle and your flocks; all your vow offerings that you vow and your free-will offerings; and what is raised of your hand. Rather you shall eat them before Hashem, your G-d, in the place that Hashem, your G-d, will choose- you, your son, your daughter, your slave, your maidservant, and the Levite who is in your cities- and you shall rejoice before Hashem, your G-d, in your every undertaking. Beware for yourself lest you forsake the Levite, all your days in your land." ~Devarim 12:17-19
• Rashi on 12:18- regarding eating the tithings with the Levite in your city:
• Eat your first tithing together with him (1/10 portion of the crop given to Levites in each of the first 6 yrs of shemita)
• If you have no first tithe, then give from tithe for poor (1/10 of portion given to poor in third and sixth years (additional reference see 14:28-29, 26:12)
• If you have no poor tithe, then share your peace offering
• "At the end of three years you shall take out every tithe of your crop in that year and set it down within your cities. Then the Levite shall come- for he has no portion or inheritance with you- and the convert, and the orphan, and the widow who are in your cities, and they shall eat and be satisfied, in order that Hashem, your G-d, will bless you in all your handiwork that you may undertake." ~Devarim 14:28-29
• "When you have finished tithing every tithe of your produce of the third year, the year of the tithe, and you will have given to the Levite, to the convert, to the orphan, and to the widow, and they will have eaten in your cities and will have been satisfied, then you shall say before Hashem, your G-d, "I have eliminated the holy things from the house, and I have also given it to the Levite, to the convert, to the orphan, and to the widow, according to the entire commandment that you commanded me; I have not transgressed any of Your commandments, and I have not forgotten..." ~Devarim 26:12-13 (from Parshat Ki Tavo)

What were the tithings and the cycles?

• 1st tithe- 1/10 to the Levites
• 2nd tithe- 1/10 to be brought to Jerusalem and eaten there
• poor tithe- 1/10 to be given to the poor

The cycle of tithings over the shmita cycle was as follows:

Year 1- 1st tithes and 2nd tithes given

Year 2- 1st tithes and 2nd tithes given

Year 3- 1st tithes and tithes for poor given

Year 4- 1st tithes and 2nd tithes given

Year 5- 1st tithes and 2nd tithes given

Year 6- 1st tithes and tithes for poor given

Year 7- shmita year- no tithings

Activity suggestions:

• Younger children could investigate what it means to give 1/10. If you have a set-up for them to take a collection of items and divide them into ten groups, they would be donating one of those groups. The idea of 1 out of 10 might be conceptually easier for some than 1/10. In other words, for every 10 that's count out, 1 is going to be donated. 
• As children get to a point where they understand the concept of division by 10, they can practice some simple sample calculations of how much might have been donated based on a given monetary value. 
• Older children could be presented with sample scenarios of realistic incomes- some monetary based and some agriculturally based- and have them calculate projected tithings (per tithe and total donations) that families may have made over a 7 year shmita cycle. 
• Note that older students should also be able to make the connection that each 1/10 tithing would be equivalent 10% of their produce or earnings.
• It's also possible that, for some students, it would need to be clarified that all tithings were 1/10 of the total earnings; the 2nd tithing would not be calculated as 1/10 of what's left after the 1st tithing is given. This may be obvious to many, but for students who are making sense of the process, this may be a question that is unclear to them without explicit clarification.
• Extension thought- Based on these calculations, how could they think about how much the Levites had to live off of in a given year? This type of investigation could include researching information such as census information for each tribe listed in recent parshiot- if all the Levites were living off of tithings from those families, how much did they really have to live off of, per Levite family?