Longing That Bridges Distance
כי ירחק כו' המקום כו' ונתת בכסף כו' והלכת כו' בכל אשר תאוה כו'
"When the place is too far from you... and you shall give the money... and you shall go... to whatever your soul desires..." (Devarim 14:24-26).
The Sfas Emes opens with the verses about the second tithe: when the Beis HaMikdash is too far to carry one's produce there, one exchanges it for money and uses that money to buy whatever he desires once he arrives.
הכלל כי ע"י הרצון והחשק לדבוק בה' אחד יוכל להתדבק בכ"מ שהוא כי מלכותו בכל משלה
The principle is that through the will and the longing to cleave to Hashem, the One, a person is able to attach himself to Him in any place that he may be, for "His kingship rules over all" (Tehillim 103:19).
The core idea is that a Jew's deep will and longing to cleave to Hashem can connect him to Hashem wherever he finds himself, since Hashem's sovereignty extends over every place.
אך שיש ריחוק והסתר ע"י החיצוניות
Only that there is distance and concealment caused by the externalities.
What creates a sense of remoteness from Hashem is the outer, physical layer of the world that conceals Him.
והעצה הרצון והתשוקה לקרב לה'
And the counsel is the will and the yearning to draw close to Hashem.
The remedy for this distance is precisely the will and yearning to come close to Hashem.
והכתוב מבטיחו כי יבא
And the verse assures him that he will come.
The Torah promises that one who has this longing will indeed arrive at his goal of closeness.
וכסף לשק נכסוף נכספתי
And "money" (kesef) is an expression of longing, as in "you have longed greatly" (Bereishis 31:30).
He reads "kesef" (money) homiletically as related to "kisuf," longing, citing Lavan's words to Yaakov about deeply yearning.
וצרת פי' להיות נחקק ומצויר היטב בלב שיהי' עיקר החיות בפנימיות לבבו רק להש"י
"And you shall bind up" (vetzarta) means that it should be engraved and well pictured in the heart, so that the essence of one's vitality, in the innermost part of his heart, should be devoted solely to Hashem Yisbarach.
The word "vetzarta" (bind up) teaches that this longing must be firmly engraved on the heart, so that the innermost source of one's life is devoted only to Hashem.
ובידך הוא הכח ועיקר החיות כו'
"In your hand" (uvyadcha) refers to the power and the essence of the life-force...
"In your hand" hints that this devotion grasps the very power and core of one's vitality.
ונתת הכסף כו'
"And you shall give the money..."
He cites the next phrase, "and you shall give the money," as the springboard for the lesson that follows.
פי' שלא לשכוח אהבת ה' ותשוקה הנ"ל אף בכל מעשיו וגם כפשוטו בכל אשר תאוה כו'
This means that one should not forget the love of Hashem and the aforementioned longing even amidst all of his deeds, and also according to its plain meaning, "to whatever your soul desires..."
Even while engaged in all his physical activities, a person must not lose the love of Hashem and that longing; this works both on the homiletic level and the plain level of buying whatever one desires.
בקר צאן יין שכר
"Cattle, sheep, wine, strong drink" (Devarim 14:26).
He quotes the verse's list of permitted purchases to show that even ordinary eating and drinking are included.
יהי' נזכר אהבה העיקרית לה' ואז אל המקום כו'
The primary love for Hashem should be remembered, and then "to the place..."
Through it all, the essential love for Hashem should stay alive, and that is what brings a person "to the place" of true closeness.
ואף שלא יוכל לבא בפועל מ"מ מחשבה טובה הקב"ה מצרפה
And even though he may not be able to come in actuality, nonetheless a good intention the Holy One, Blessed is He, joins to the deed.
Even if circumstances prevent him from physically reaching his goal, Hashem joins a sincere good intention to the actual deed and credits it as done.
והשאר אונסא כמאן דעביד
And the rest is considered as if done under compulsion, like one who has actually performed it.
Whatever he was prevented from doing is treated as forced upon him, and one who is compelled is regarded as though he carried out the act.
ויוכל להאמין כי נדבק בשורש נפשו אף שאינו בפועל כנ"ל:
And he is able to believe that he has become attached to the root of his soul, even though it is not in actuality, as explained above.
Therefore he can trust that, through his longing, he has truly bonded to the root of his soul, even when it has not been realized in practice.
Summary: The Sfas Emes interprets the verses of maaser sheni, where distance from the Beis HaMikdash requires exchanging produce for money, as a teaching about cleaving to Hashem. The true principle is that longing and yearning for Hashem can attach a person to Him in any place, since His kingship rules over all; what creates distance is only the concealing externalities of the physical world, and the remedy is the will to draw near. Reading "kesef" as longing (kisuf) and "vetzarta" as engraving this desire on the heart, he teaches that even amidst all one's deeds and physical pleasures, the love of Hashem must remain the innermost source of one's vitality. And even when a person cannot reach his goal in actuality, the Holy One, Blessed is He, joins a good intention to the deed, treating the rest as done under compulsion. Thus one may trust that through sincere longing he has bonded to the very root of his soul, even when it is not yet realized in practice.