"... The terminology for the poor offerings—pe’ah, Gleanings, Forgotten Things, Separated Grapes, Defective Clusters, and the poor tithe—derives from a handful of biblical verses, Leviticus 19:9–10, 23:22 and Deuteronomy 14:28–29, 24:19–22, 26:12–13. In expanding these terms into legal concepts, tractate Pe’ah departs from biblical law in important ways. First, whereas the Hebrew Bible identifies the recipients by legal and social categoriesthe poor, strangers, orphans, and widows—the Mishnah defines eligibility solely by eco­ nomic criteria (Mishnah Peah 8:8–9). Second, the Mishnah conflates the passages from Leviticus and Deuteronomy, erasing their distinctive contexts. The passages from Leviticus are embed­ ded in the Holiness Code (Leviticus 17–26), as the fulfillment of these obligations is part of an effort to be holy like God. The laws in Deuteronomy are motivated by the promise of a reward, namely a blessing from God (Deuteronomy 24:19). By contrast, tractate Pe’ah instructs that failing to fulfill these obligations is tantamount to theft, equivalent to steal­ ing what rightfully belongs to the poor (Mishnah Peah 5:6, 7:3) ..."