Sifra on Serving God without the Temple

ON THAT SAME DAY YOU SHALL HOLD A CELEBRATION; IT SHALL BE A SACRED OCCASION FOR YOU . . . AND WHEN YOU REAP THE HARVEST OF YOUR LAND, YOU SHALL NOT REAP ALL THE WAY TO THE EDGES OF YOUR FIELD (Leviticus 23:21–22, NJPS). R. Avradimus ben R. Yosi said: Why did scripture see fit to put [this mention of gifts for the poor] in the middle of the festivals, with Passover and Shavuot on one side and the New Year and Day of Atonement on the other side? It is to teach that whoever gives the gathering tithe, the forgotten tithe, the corner tithe, and the tithe for the poor, it is counted for him as if the Temple were standing and he offered his sacrifices within it. And whoever does not give the gathering tithe, the forgotten tithe, the corner tithe, and the tithe for the poor, it is counted for him as if the Temple were standing and he did not offer his sacrifices within it.