The "corner" of the field was not allowed, (Leviticus 19:9) to be wholly reaped. It formed a right of the poor to carry off what was so left, and this was a part of the maintenance from the soil to which that class were entitled. Under the scribes, minute legislation fixed one-sixtieth as the portion of a field which was to be left for the legal "corner." The proportion being thus fixed, all the grain might be reaped, and enough to satisfy the regulation subsequently separated from the whole crop. This "corner" was, like the gleaning, tithe-free.
Main reference: Smith's Bible Dictionary (1860s)
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