“ The Peah of the field, the first-fruits, the appearance [at the Temple in Jerusalem on Pilgrimage Festivals] , acts of kindness, and the study of the Torah. These are things the fruits of which a man enjoys in this world, while the principle remains for him in the World to Come: Honoring father and mother, acts of kindness, and bringing peace between a man and his fellow. But the study of Torah is equal to them all. Mishnah 2
One should not make the Peah less than one-sixtieth of the entire crop, And though there no definite amount is given for Peah. ”

“ Continually, he may give of Peah and is exempt from the tithes until he spreads it, and gives it out as abandoned, it is exempt from tithes until he spreads it, and feed it to animals and to the beast and to the birds, and it is exempt from tithes until he spreads it. ”