Noting that the discussion of gifts to the poor in appears between discussions of the festivals — Passover and Shavuot on one side, and Rosh Hashanah and Yom Kippur on the other — Rabbi Avardimos ben Rabbi Yossi said that this teaches that people who give immature clusters of grapes (as in and ), the forgotten sheaf (as in ), the corner of the field (as in and ), and the poor tithe (as in and ) is accounted as if the Temple existed and they offered up their sacrifices in it. And for those who do not give to the poor, it is accounted to them as if the Temple existed and they did not offer up their sacrifices in it.