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What is done with terumah and maaser nowadays?
Nowadays the Levites' tithe is separated and kept (since anyone can eat it); the kohanim's 1% (plus a token amount for terumah) is separated and destroyed (because it can only be eaten in a state of ritual purity, which is no longer possible); the second tithe is redeemed for a token amount, which is destroyed, or in the third and sixth years its value is given to charity.
What are the blessings recited during this process?
Follow this link to a very informative article on the subject.
All the Best,
Rabbi Mordechai Dixler
Comment by ATR — May 9, 2006 @ 10:34 am