מעשׂרה מעשׂר מעשׂר 
Ma`aser 
ארץ 
'erets 
of the land
,
זרע 
Zera` 
whether of the seed
,
ארץ 
'erets 
of the land
,
פּרי 
P@riy 
or of the fruit
,
עץ 
`ets 
of the tree
,
is the Lord's
,
קדשׁ 
Qodesh 
it is holy
,

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