RAV KOOK ON Ki Tavo Part 3: A Different Kind of Viduy

Viduy Ma’aser There is an unusual mitzvah performed twice every seven years. It is called Viduy Ma’aser — literally, “Tithing Confession.” But this is not a confession in the usual sense. The individual ascends to Jerusalem and publicly declares that he has fulfilled all his obligations regarding terumot and ma’aserot — the tithes of agricultural produce that are distributed to kohanim, Levites, and the poor. We do not find a viduy of this nature for any other mitzvah, where we formally announce that we have discharged our obligation. What is the purpose of this unusual declaration? And why is it performed so infrequently?