The closing two mitzvos in Sefer Vayikra deal with ma'aser beheimah. It is a most fascinating mitzvah. The Gemara (Bechoros 58b) describes the process of tithing the kosher animals born to the farmer that year. He gathers them into a corral which has a narrow opening through which he passes them individually, by having their mothers outside and thus they will pass through since they are attracted to their mother's voice. Each one is counted separately until the tenth, which is marked with red dye and then designated as a korban to be eaten by the owner in Yerushalayim.
The obvious question is why did the Torah prescribe such an arduous process? Why not state that as the farmer is told to give a tenth each year of his produce to the Levi for ma'aser rishon, so too is he to tithe his flocks? Let the farmer count all his animals, and then deduct one tenth for ma'aser. This would save him many hours of painstaking activity of dealing with each animal individually.
Rav Pam zt"l quotes Reb Eliezer Gordon zt"l, Rosh Yeshiva of Telz in Lithuania, who answered very sharply the following psychological insight. Were the Torah to simply command us to tithe our animals, the farmer would instinctively react and feel that the Torah is asking a great deal from him. However, once he counts each animal individually, he is saying: one for me, two for me, etc. until he gets to nine for me. Then after getting nine for himself, it is much easier to give the tenth as a korban for Hashem. There is a very powerful lesson that emerges from ma'aser beheimah and that is: Hashem gives us so much and asks so little in return. I believe this is a theme and a refrain that we find in several places in the Torah.
The Be'er Yosef in his commentary on Parshas Emor notes, as do many, of the integral connection between the mitzvah of Sefiras Ha'omer and the mon. After all, the first place we find the term omer in the Torah is in regard to the mon, regarding which we were told to collect an "omer la'gulgoles – an omer per person" (Shemos 16:16.) The period between Pesach and Shavuos is known as the omer, as the idea that permeates this time is the lesson of the omer of mon. Do the math: there were at least two million persons in the desert. That means fourteen million omer of mon a week, fifty-six million omer of mon per month, and seven hundred and twelve million per year. Multiplied by forty years, He rained down from Heaven billions of omer during this period. When they came to Eretz Yisrael, Hashem asks that on the second day of Pesach they should show their appreciation by bringing an omer to the Beis HaMikdash. Not as we might have expected, that each individual was to bring an omer, rather one omer is brought on behalf of the entire nation. Moreover, it was not even of wheat, the more expensive grain, rather of barley. The powerful lesson/refrain, teaches the Be'er Yosef, is that He gives us so much and asks for so little in return.
On the day Hashem created man we are taught that Hashem planted a garden in Eden containing every tree that was pleasing to the sight and good for food. Bereishis (2:16) teaches that He commanded man, according to the translation of the Targum Onkelos, "of every tree of the garden you may freely eat." The Meshech Chochmah understands this verse most differently. He believes that Hashem commanded Adam, giving him a positive mitzvah to eat of the many permissible trees which he maintains would have protected Adam from then violating the negative commandment to not eat from the Eitz Ha'da'as. Upon reflection, it is interesting to note that Hashem gave Adam so much and asked from him so little in return.
This concept is further buttressed by the Yalkut Shim'oni on the verse "mi hikdimani va'ashalem" (Iyov 41:1.) The Medrash teaches that Hashem gives parents a baby boy and only asks for circumcision. Hashem gives us clothing and only asks for tzitzis. Hashem gives us a house and only asks for mezuzah and ma'akeh. Hashem gives us a field and only asks for pe'ah. Hashem gives the farmer a bountiful harvest and only asks for terumah and ma'aser. Concluding the way we began: Hashem gives the farmer an abundance of flocks and only asks for a tenth in return.
This is truly a challenge: the six hundred and eleventh mitzvah to the Sefer HaChinuch is v'halachta b'drachav, to emulate Hashem, as He, so too we. In our performance of chessed, we are to do more and more, and ask so little in return. The reason I say so little in return is that often allowing the recipient of your chessed to return a chessed is a great chessed in and of itself.