Rosh Hashana 5776

After blowing shofar on Rosh Hashana, there is a tradition to declare the birthday of the world; or perhaps conception day of the world, depending on how you translate “הרת.” Either way, it makes it sound like Rosh Hashana is the anniversary of some part of God creating this world. This gives a nice sense to the day when we all start anew in judgment. This is codified below in the Darkei Moshe.

דרכי משה הקצר אורח חיים סימן תקצב

Abridged Darkhei Moshe, Orech Chayyim, Siman 592

Moshe Isserles, 16th Century Poland

And the Maharil wrote, “And say every time they blow [shofar], ‘Today is the conception day [birthday?] of the world.’”

וכתב מהרי"ל (מוסף ראש השנה סי' ה עמ' רחצ) ואומר כל פעם שתוקעין היום הרת עולם

The Talmud records a similar practice which it says follows Rebbi Eliezer who said the world was created in the month of Tishrei.

תלמוד בבלי מסכת ראש השנה דף כז עמוד א

Babylonian Talmud, Tractate Rosh Hashana, 27a

אמר רב שמואל בר יצחק: כמאן מצלינן האידנא זה היום תחלת מעשיך זכרון ליום ראשון, כמאן - כרבי אליעזר, דאמר: בתשרי נברא העולם.

Said Rav Shmuel son of Yitzchak, “According to whom do we pray these days, ‘This is the day of the beginning of Your works, a memorial to the first day’? Like whom? Like Rebbi Eliezer, that he said, ‘In Tishrei’ the world was created.”

This is stated even more powerfully in the midrash below. It tells us about the end of the sixth day of creation when God took deliberate steps in creating Adam and commanding him not to eat from the Tree of Knowledge. Adam, on the same day, disobeys God, stands in judgment, and is pardoned. It is for that reason that God enacts Rosh Hashana as a day of pardon for us.  

ויקרא רבה (מרגליות) פרשת אמור פרשה כט

Vayikra Rabbah, Parashat Emor, Parasha 29

“In the seventh month on the first of them month,” (Leviticus 23:24). “Forever Hashem your word stands in the Heavens,” (Psalms 119:89).	בחדש השביעי באחד לחדש (ויקרא כג, כד). לעולם י"י דברך נצב בשמים (תהלים קיט, פט).
It was taught in the name of Rebbi Liezer: On the twenty-fifth of Elul the world was created. It was brought in the name of Rav Cahana in the name of Rebbi Eliezer that taught during the [shofar] blowing of Rav, “This is the day, the beginning of Your works, a memorial to the first day. ‘For that is a statute for Israel, a judgment of the God of Jacob,’ (Psalms 81:5). And about the nation-states on it it is said, ‘Which to sword and which for peace; which for famine and which for satisfaction.’ And on it  He focuses on the people and remembers them for life or death.”	תני בש' ר' ליעזר בעשרים וחמשה באלול נברא העולם. אתיא דרב כהדא דר' אליעזר דתאני בתקיעתא דרב זה היום תחלת מעשיך זכרון ליום ראשון, כי חק לישראל הוא משפט לאלהי יעקב (תהלים פא, ה). ועל המדינות בו יאמר איזו לחרב ואיזו לשלום, איזו לרעב ואיזו לשובע, ובריות בו יפקד ולהזכירם לחיים ולמות.
You find that the first man was created on the first of Tishrei.	את מוצא באחד בתשרי נברא אדם הראשון.
The first hour the thought was conceived.	שעה ראשונה עלה במחשבה,
The second He consulted with the ministering angels.	שנייה נמלך במלאכי השרת,
The third He formed the dirt.	שלישית גיבלו,
The fourth He sewed the parts.	רביעית ריקמו,
The fifth He gave him form.	חמישית עשאו גולם,
The sixth He blew breath into him.	ששית נפח בו נשמה,
The seventh He stood him on his feet.	שביעית העמידו על רגליו,
The eight He brought him into the Garden of Eden.	שמינית הכניסו לגן עדן,
The ninth He commanded him.	תשיעית צוהו,
The tenth he transgressed on His commandments.	עשירית עבר על ציויו,
The eleventh He judged him.	אחת עשרה דנו,
The twelfth He gave him a pardon.	שתים עשרה נתן לו דימיס.
The Holy One, blessed be He said to Adam, “Behold you are a sign to your children. Just as you came before Me in judgment and I gave you a pardon, so too your children come before Me in judgment and I give them a pardon.”	אמ' לו הקב"ה אדם הרי את סימן לבניך, מה אתה נכנסת לפני בדין ונתתי לך דימיס אף בניך נכנסין לפני בדין ואני נותן להם דימיס.
When? On Rosh Hashanah, in the seventh month, of the first of the month.	אימתי? בראש השנה, בחדש השביעי באחד לחדש.

Part of the problem, however, is that the text above is dealing with why Rosh Hashana occurs in what is Biblically called the seventh month. Why is it not first? It also turns out that the creation of the world in Tishrei is a Talmudically debated point. Rebbi Yehoshua thinks it was created in Nissan which is the first month in the Torah and the month when Israel become a people.

תלמוד בבלי מסכת ראש השנה דף י עמוד ב - דף יא עמוד א

Babylonian Talmud, Tractate Rosh Hashana 10b-11a

It was taught: Rebbi Eliezer says, “In Tishrei the world was created; in the Tishrei the forefathers were born; in Tishrei the forefathers died; on Pesach Isaac was born; on Rosh Hashana Sarah, Rachel and Channah were remembered; on Rosh Hashana Joseph left jail; on Rosh Hashana labor was ceased for our forefathers in Egypt; in Nissan they were redeemed; in Tishrei in the future to come will be redemption.”	תניא, רבי אליעזר אומר: בתשרי נברא העולם, בתשרי נולדו אבות, בתשרי מתו אבות, בפסח נולד יצחק, בראש השנה נפקדה שרה רחל וחנה, בראש השנה יצא יוסף מבית האסורין, בראש השנה בטלה עבודה מאבותינו במצרים, בניסן נגאלו, בתשרי עתידין ליגאל.
Rebbi Yehoshua says, “In Nissan the world was created; in Nissan the forefathers were born; in Nissan the forefathers died; on Pesach Isaac was born; on Rosh Hashana Sarah, Rachel, and Channah were remembered; on Rosh Hashana Joseph left jail; on Rosh Hashana labor was ceased for our forefathers in Egypt; in Nissan we were redeemed; in Nissan in the future to come will be redemption.”	רבי יהושע אומר: בניסן נברא העולם, בניסן נולדו אבות, בניסן מתו אבות, בפסח נולד יצחק, בראש השנה נפקדה שרה רחל וחנה, בראש השנה יצא יוסף מבית האסורין, בראש השנה בטלה עבודה מאבותינו במצרים, בניסן נגאלו, בניסן עתידין ליגאל. תניא,
Rebbi Eliezer says, “From where is it that in Tishrei the world was created? As it says, ‘Then God said, ‘The land will sprout grass; herbage that gives seeds, fruit trees,’’ (Genesis 1:11). Which is the month in which the earth brings forth grass and trees are filled with fruit? One would say, ‘This is Tishrei.’ And this same time frame was of autumn rain, and rain came down and caused growth, as it says, ‘Then a mist came up from the earth,’ (Genesis 2:6).”	רבי אליעזר אומר: מנין שבתשרי נברא העולם - שנאמר "ויאמר אלהים תדשא הארץ דשא עשב מזריע זרע עץ פרי" (בראשית א:יא). איזהו חדש שהארץ מוציאה דשאים ואילן מלא פירות - הוי אומר זה תשרי, ואותו הפרק זמן רביעה היתה, וירדו גשמים וצימחו, שנאמר ואד יעלה מן הארץ (בראשית ב:ו).
Rebbi Yehoshua says, “From where is it that in Nissan the world was created? As it says, ‘Then the earth brought forth grass; herbage that gives seeds… and trees making fruit,’ (Genesis 1:12). Which is the month in which the earth is filled with grass and the trees bring forth fruit? One would say, ‘This is Nissan.’ And this same time frame is that in which cattle, beasts, and birds couple together, as it says, ‘The pastures wear sheep, and the valleys are wrapped in wild grasses,’ (Psalms 65:14).”	רבי יהושע אומר: מנין שבניסן נברא העולם - שנאמר ותוצא הארץ דשא עשב מזריע זרע... ועץ עשה פרי (בראשית א:יב). איזהו חדש שהארץ מליאה דשאים ואילן מוציא פירות - הוי אומר זה ניסן, ואותו הפרק זמן בהמה וחיה ועוף שמזדווגין זה אצל זה, שנאמר לבשו כרים הצאן ועמקים יעטפו בר' (תהילים סה:יד).

Subtly, I think the derivations of Nissan versus Tishrei as the creation month is based on an inconsistency between God commanding the creation of trees of fruit and having fruit making trees be created [עץ פרי versus עץ עושה פרי]. One reads the first as a time when trees already have fruit and the other reads the latter as the time when trees are beginning to make fruit.

The Maharsha explains that we have a holiday of judgment on the date of creation because creation was filled with compassion and that compassion was used to forgive Adam’s sin.  Nissan, however, is just the opposite time. It is a time of punishment which was necessary to strike the Egyptians and free the children of Israel.

מהרש"א חידושי אגדות מסכת ראש השנה דף י עמוד ב

Maharsha, Novellae on Narrative, Rosh Hashana, 10b

Shmuel Eliezer Eidels

In Tishrei the world was created. Resulting for us from these words is that because of this Rosh Hashana was established on the first of Tishrei since the world was created on it. That is, Adam [was created on it]. On it it Adam went into judgment because he sinned. And the first man repented. And the Holy One, blessed be He, with the compassion with which He created the world, forgave him.

בתשרי נברא העולם כו'. יצא לנו מאלו דברים כי לכך נקבע ראש השנה באחד בתשרי לפי שהעולם נברא בו דהיינו האדם ובו בא האדם לדין על שחטא ושב אדם הראשון והקב"ה ברחמים שברא העולם מחל לו

Therefore, on that day the forefathers Abraham and Jacob were created based on the attribute of kindness and compassion. And this is a sign for their children to come along with them in compassion on this day. But Isaac who is the attribute of judgment was created on Pesach, for on it the attribute of judgment ruled over the Egyptians through the striking of the first born. And Israel were saved on it through the attribute of judgment which weighed upon the Egyptians.

וע"כ בו ביום נבראו אבות אברהם ויעקב ע"ש מדת חסד ורחמים והוא סימן לבניהם לבא עמהם ברחמים בדין ביום הזה אבל יצחק שהוא מדת הדין נברא בפסח שבו היה שולט מה"ד על המצריים במכת בכורות וישראל נגאלו בו ע"י מ"ה הקשה על המצריים:

So far it would seem like this debate must fall out on the side of Rebbi Eliezer saying the world was created in Tishrei. However, the Talmud tells us that for counting the cycles of the world we actually follow Rebbi Yehoshua. The Rashi below makes this more clear.

תלמוד בבלי מסכת ראש השנה דף יב עמוד א

Babylonian Talmud, Tractate Rosh Hashana, 12a

Our Rabbis taught: The Sages of Israel count from the Flood like Rebbi Eliezer and the cycles like Rebbi Yehoshua. The sages of the nations of the world count even the flood like Rebbi Yehoshua.

תנו רבנן: חכמי ישראל מונין למבול כרבי אליעזר ולתקופה כרבי יהושע. חכמי אומות העולם מונין אף למבול כרבי יהושע.

רש"י מסכת ראש השנה דף יב עמוד א

Rashi on Tractate Rosh Hashana 12a

The Sages of Israel count from the Flood like Rebbi Eliezer - They count the years of Noah, the creation of the world, and the years of the generations like Rebbi Eliezer; they count from Tishrei the beginning of the years. But not because they think that in Tishrei the world was created. Rather, that Tishrei is the new year for years, but in Nissan was created, as is taught.

חכמי ישראל מונין למבול כרבי אליעזר - מונין שנות נח ובריאת עולם ושנות הדורות כרבי אליעזר, מונין מתשרי תחלת השנים, ולא משום דסבירא להו בתשרי נברא העולם, אלא דתשרי ראש השנה לשנים, ובניסן נברא העולם כדקתני.

So far, while there are compelling traditions to say that Rosh Hashana coincides with the creation of the world, and our prayers even play this out, the “halakha” seems to not agree. How do we reconcile this? Rabbeinu Tam suggests a way.

תוספות מסכת ראש השנה דף כז עמוד א

Tosafot, Tractate Rosh Hashana 27a

Says Rabbeinu Tam that these and those are the words of a living God. And there is to say that in Tishrei it was conceived in thought to create, but it was not created until Nissan.

אומר ר"ת דאלו ואלו דברי אלהים חיים ואיכא למימר דבתשרי עלה במחשבה לבראות ולא נברא עד ניסן

Rabbienu Tam removes the debate entirely (though there are a few difficulties). The world was created on both! One was the conception of the world - Tishrei - and the next the actual creation - Nissan. While this does not work so well with the midrash about forgiving Adam in Tishrei, it does fit our prayers well where we say that on Rosh Hashana the world was הרה, which possibly more means “conceived” than “born” or “created.” Also, per the Maharsha, this means the world was conceived in compassion and created in judgment. This might give us a period from Rosh Hashana until Pesach to be forgiven and improve all the way until the yearly time of judgment comes back around.

חכמת שלמה אורח חיים תקצב

Chokhmat Sh’lomo, Orech Chayyim, 592

Shlomo Kluger, 18th and 19th Centuries Poland

But it seems the intention is that we hold the end in action but first in thought. For here repentance preceded the creation of the world, and that is that it was not fit to be created if, God forbid, repentance were not to be effective.	אך נראה הכוונה דהנה קיי"ל סוף מעשה במחשבה תחילה. והנה תשובה קדמה לבריאת עולם והיינו דלא היה כדאי להבראות אם ח"ו לא היה מועיל תשובה.
Only as a result that the concept of repentance preceded, for this the world was created. And here is the ripe time for repentance which is Tishrei. Therefore one says, “Today the world was created/conceived.” For it is considered as if now it were created. For if not for this day that repentance is effective, it would not have been created.	רק מחמת שקדם מחשבת התשובה לכך נברא העולם. והנה זמן המוכן לתשובה הוא תשרי. ולכך אמר היום הרת עולם דנחשב כאילו עתה נברא. דלולא יום זה דמהני תשובה לא היה נברא.

Parashat Ki Tavo 5775

In our parasha we learn the laws of bringing the first fruits to the Temple. In it we are taught that they should be brought in a טנא - a basket - which is taken by the cohen along with the fruits. We hear no details of the basket type, however.

1) דברים פרשת כי תבוא פרק כו

Deuteronomy Chapter 26

(3) Then you will come to the cohen that will be in those days and say to him, “I profess today to Hashem your God since I have arrived at the land that Hashem swore to our ancestors to give to us.	(ג) וּבָאתָ אֶל־הַכֹּהֵן אֲשֶׁר יִהְיֶה בַּיָּמִים הָהֵם וְאָמַרְתָּ אֵלָיו הִגַּדְתִּי הַיּוֹם לַיקֹוָק אֱלֹהֶיךָ כִּי־בָאתִי אֶל־הָאָרֶץ אֲשֶׁר נִשְׁבַּע יְקֹוָק לַאֲבֹתֵינוּ לָתֶת לָנוּ:
(4) Then the cohen will take the basket from your hand and place it before the altar of Hashem your God.	(ד) וְלָקַח הַכֹּהֵן הַטֶּנֶא מִיָּדֶךָ וְהִנִּיחוֹ לִפְנֵי מִזְבַּח יְקֹוָק אֱלֹהֶיךָ:

The Sifrei tells us that people brought baskets according to their wealth and the baskets were part of the present to the cohen. This seems to create a rather unfair and potentially embarrassing system, however, if you cannot afford a silver or gold basket.

2) ספרי דברים פרשת כי תבוא פיסקא ש

Sifrei D’varim, Parashat Ki Tavo, Piska 300

Then the cohen will take the basket from your hand. From here they said that the rich bring their first fruits in vases of silver and gold and the poor bring them in wicker baskets of peeled willow.	ולקח הכהן הטנא מידך, מיכן אמרו העשירים מביאים בכוריהם בקלתות של כסף ושל זהב והעניים מביאים בסלי נצרים של ערבה קלופה
And the baskets and the first fruits were given to the cohanim in order to increase the give to the cohanim.	והסלים והבכורים ניתנים לכהנים בשביל לרבות מתנה לכהנים.

In contrasts, the Talmud relates several activities around death and mourning where there was originally a divide between rich and poor but led to a decree where everyone should act like the poor in order to not embarrass the poor. Cases five, six, and seven involve people other than the poor but other people in embarrassing states (even if they are natural), for whom we change funeral or post-funeral practices to avoid embarrassment.

3) תלמוד בבלי מסכת מועד קטן דף כז עמוד א

Babylonian Talmud, Tractate Mo’ed Katan 27a

Our Rabbis taught: Originally, they would bring [food] to a house of mourning. For the rich, in vases of silver and gold. For the poor, in wicker baskets of peeled willow. But the poor were ashamed. They decreed that all should bring in wicker baskets of peeled willow due to the honor of the poor.	תנו רבנן: בראשונה היו מוליכין בבית האבל, עשירים - בקלתות של כסף ושל זהב, ועניים - בסלי נצרים של ערבה קלופה. והיו עניים מתביישים, התקינו שיהו הכל מביאין בסלי נצרים של ערבה קלופה, מפני כבודן של עניים.
Our Rabbis taught: Originally they would serve drinks in a house of mourning. For the rich, in white glass. For the poor, in colored glass. But the poor were ashamed. They decreed that all would serve drinks in colored glass due to the honor of the poor.	תנו רבנן: בראשונה היו משקין בבית האבל, עשירים - בזכוכית לבנה, ועניים בזכוכית צבועה, והיו עניים מתביישין. התקינו שיהו הכל משקין בזכוכית צבועה, מפני כבודן של עניים.
Originally they would reveal the faces of the rich and cover the faces of the poor since their faces were blackened due to drought. But the poor were ashamed. They established that they should cover everyone’s face due to the honor of the poor.	בראשונה היו מגלין פני עשירים ומכסין פני עניים, מפני שהיו מושחרין פניהן מפני בצורת, והיו עניים מתביישין. התקינו שיהו מכסין פני הכל, מפני כבודן של עניים.
Originally they would take out the rich on a state bed and the poor in a box. But the poor were ashamed. They decreed that all would take out everyone in a box due to the honor of the poor.	בראשונה היו מוציאין עשירים בדרגש, ועניים בכליכה, והיו עניים מתביישין, התקינו שיהו הכל מוציאין בכליכה, מפני כבודן של עניים.
Originally they would place perfumed coals under those who died from intestinal illness. But those living with intestinal sickness were ashamed. They decreed that they would place them under everyone due to the honor of those living with intestinal illness.	בראשונה היו מניחין את המוגמר תחת חולי מעים מתים, והיו חולי מעים חיים מתביישין, התקינו שיהו מניחין תחת הכל, מפני כבודן של חולי מעים חיים.
Originally they would immerse vessels due to dead menstruants. But the living menstruants were ashamed. They decreed that they should immerse [vessels] for all women due to the honor of the living menstruants.	בראשונה היו מטבילין את הכלים על גבי נדות מתות, והיו נדות חיות מתביישות, התקינו שיהו מטבילין על גבי כל הנשים, מפני כבודן של נדות חיות.
Originally they would immerse due to the dead with pathological penile emissions, but the living with pathological penile emissions were ashamed. They established that they should immerse for all due to the honor of those with pathological penile emissions.	בראשונה מטבילין על גבי זבין מתים, והיו זבין חיים מתביישין. התקינו שיהו מטבילין על גב הכל, מפני כבודן של זבין חיים.
Originally taking out the dead was more difficult for his relatives than his death to the point that his relatives would leave him and flee. Until Rabban Gamliel came and acted beneath his dignity and went out in flax garments. The nation after him were accustomed to go out in flax garments. Said Rav Papa, “These days it is a custom of the world [to go out] in rough cloth worth a zuz.”	בראשונה היתה הוצאת המת קשה לקרוביו יותר ממיתתו, עד שהיו קרוביו מניחין אותו ובורחין. עד שבא רבן גמליאל ונהג קלות ראש בעצמו ויצא בכלי פשתן, ונהגו העם אחריו לצאת בכלי פשתן. אמר רב פפא: והאידנא נהוג עלמא אפילו בצרדא בר זוזא.

From the Talmud above one might derive that we make everyone act like the poor to avoid embarrassment around funerals, but perhaps this is limited to death where maybe there is even more embarrassment than usual. However, the Meiri below disagrees and understands that this is paradigmatic of life in general.

4) בית הבחירה למאירי מסכת מועד קטן דף כז עמוד א

Beit Ha’Bechira of the Meiri, Tractate Mo’ed Katan, 27a

Menachem Meiri 13th and 14th Centuries Catalonia

A person should always be careful that the poor or any other person should not be ashamed by his actions. And the rich should make themselves equal to the poor so as to not shame one who does not have.

לעולם יהא אדם זהיר שלא להיות עניים או שאר בני אדם מתביישים מתוך מעשיו ויהיו העשירי' משוים עצמם לעניים שלא לבייש את מי שאין לו:

Our Sifrei about the bringing of the first fruits is reflected in the Mishna.

5) משנה מסכת ביכורים פרק ג, משנה ח

Mishnah, Tractate Bikurim, Chapter 3, Mishnah 8

The rich bring their first fruits in vases of silver and gold and the poor bring them in wicker baskets of peeled willow. And the baskets and the first fruits are given to the cohen.

העשירים מביאים בכוריהם בקלתות של כסף ושל זהב והעניים מביאין אותם בסלי נצרים של ערבה קלופה והסלים והבכורים ניתנין לכהנים:

Concerning this, Rav Ovadiah, based on the Rambam based on Bava Kamma 92a, makes the contrast more stark. Not only did the rich bring their fruits in nicer baskets, they got them back (presumably because they were so nice), so the rich remained rich and the poor lost more money because they lost their wicker baskets.

6) ר' עובדיה מברטנורא שם

Rav Ovadiah of Bartenura on the above

Ovadiah Bartenura, 15th and 16th Centuries Italy

The baskets of the poor were given to the cohanim, but the vases of the rich were returned to them. From here they say, “Poverty follows after the poor.”

סלי עניים ניתנים לכהנים וקלתות של עשירים מחזירים להן מכאן אמרו בתר עניא אזלא עניותא:

The Tos’fot Yom Tov asks why the law about first fruits is different than those we saw around death and mourning. Why not decree everyone use wicker baskets? He comments that in the case of first fruits the honor of God is involved and that trumps the embarrassment of the poor.

7) תוספות יום טוב מסכת ביכורים פרק ג

Tos’fot Yom Tov, Tactate Bikurim, Chapter 3

Yom Tov Lipmann Heller, 16th and 17th Centuries Bohemia

According to HaRav Bartenura, the baskets of the poor are given to the cohanim and the vases of the rich are returned to them. From here they say that poverty follows after the poor.	ל' הר"ב סלי עניים נתנים לכהנים וקלתות של עשירים מחזירים להם מכאן אמרו בתר עניא אזלא עניותא.
And this is difficult to me. For if so the poor will be ashamed. And why did they not establish in the manner that they established for women who died to immerse all vessels, etc., so that the living menstruant women would not be ashamed?	וקשיא לי דאי הכי עניים מתביישים ולמה לא תקנו כדרך שתקנו בנשים המתות להטביל כל הכלים וכו' כדי שלא יתביישו המתות [החייות?] נדות...
And one can say that due to the honor of the house of our God and His ministers they were not concerned that the poor would be ashamed.	וי"ל דמשום כבוד בית אלהינו ומשרתיו לא חשו על שיתביישו העניים.

The Daf al HaDaf gives an explanation based on the Me’il Tz’dakah (Yonah Landsofer, 17th and 18th Centuries Bohemia). First, he explains the Gemara about bringing food for the mourners may be explained in two ways. The first, which is how we have explained it so far, is that the people bringing vases or baskets are the rich and poor and the status of the mourner is irrelevant. The other way to explain it is that to rich mourners they brought silver and gold vases of fruit and to poor mourners they brought wicker baskets.

The Me’il Tz’dakah gives two possible reconciliations between the house of mourning and the first fruits. The first, which works with either explanation of the Gemara, uses a verse from the Song at the Sea to tell us we are more worried about beautifying God than the embarrassment of the poor, so cases involving the Temple have a different status.

His second explanation only works if we assume the rich or poor are receiving the vases/baskets. In the case of the first fruits, rich or poor they made their decision which basket to bring. He might be implying even the poor should choose to bring nice baskets which has its own issues.

8) דף על הדף מועד קטן דף כז עמוד א

Daf al HaDaf, Moed Katan, 27a

David Mendelbaum, et al, 20th Century Israel

See the Me’il Tz’dakah who wrote that it is possible to explain that the “rich” refers to the mourners. That people were accustomed to bring [food] to the rich in vases of gold and silver. Or one can explain that the “rich” were the ones bringing the food.	עי' במעיל צדקה (אות ת"ס) שכתב, דאפשר לפרש, דעשירים על האבלים קאי דהיו נוהגין להביא לעשירים בקלתות של זהב וכסף, או יש לפרש, דעשירים היינו המביאין את האוכל.
And see there in the Me’il Tz’dakah who challenged: What is the difference between here that they decreed all should bring wicker baskets and in Bikkurim that the rich brought their first fruits in vases of silver and gold and the poor in wicker baskets of willow? And they were not concerned with the degradation of the poor [and so too challenged the Tos’fot Yom Tov in Bikkurim]?	וע"ש במעיל צדקה שהקשה, מאי שנא דהכא תיקנו שיהיו הכל מביאין בסלי נצרים ומאי שנא בביכורים (פ"ג מ"ח) שהעשירים מביאין ביכוריהם בקלתות של כסף וזהב והעניים בסלי נצרים של ערבה ולא חששו לבזיון של עניים. [וכן הקשה התוי"ט בביכורים].
And he answered that regarding the first fruits they did not want to decree that all would bring willow baskets because of, “This is my God, I will adorn him,” (Exodus 15:2). [The Tos’fot Yom Tov answered similarly there.]	ותירץ דבביכורים לא רצו לתקן שכולם יביאו בסלי ערבה משום זה קלי ואנוהו (שמות טו:ב) [וכעין זה תירץ התוי"ט שם].
Further, he answered that for the first fruits there was no degradation for the poor, for of themselves and their own will they brought willow baskets. This is not the case here [regarding funerals] that they are embarrassed from others.	עוד תירץ דבביכורים לא היה בזיון לעניים, שמעצמם ומרצונם הביאו בסלי ערבה, משא"כ כאן שמתביישים מאחרים.
However, if we explain the Gemara here that the “rich” and the “poor” refer to the ones bringing, one cannot explain as such.	מיהו אם נפרש בגמ' כאן דעשירים ועניים על המביאים קאי א"א לתרץ כן.

The Torah Temimah gives us two other possibilities. One is that the poor actually made their baskets from the first fruits (in a great conservation of resources) so they were required to give them to the cohanim. The second is that the baskets of the poor were of so little value it did not even matter to the poor to part with them.

9) תורה תמימה הערות דברים פרק כו

Torah Temimah, Notes on Deuteronomy Chapter 26

Barukh HaLevi Epstein, 19th and 20th Centuries Lithuania

But here it is not explained the reason for the matter or the logic in this: why does he [the cohen] receive [the basket] on from the poor?	והנה לא נתבאר טעם הדבר והסברא בזה, למה מקבל רק מעניים,
And it is possible to say that since the poor make the basket[s] from types of produce and leaves - as is explained in this [mishna] - the basket itself is from the fruit of the earth. That is to say that in general it is from the first fruits.	ואפשר לומר דכיון דהעניים עושין את הטנא ממיני צמחים וענפים כמבואר בזה הוי הטנא גופא מכלל פרי האדמה, כלומר מכלל מין הבכורים,
Therefore, in the cohen’s accepting the first fruits it also includes the basket, for it is also woven from types of first fruits.	ולכן בקבלת הכהן את הבכורים כולל גם את הטנא שגם הוא סניף ממין הבכורים,
Further, this is not a recognizable loss for them since they themselves wove it from types of plants and there is no need or great value to them in this. This is not the case of those of the rich which were of silver and gold. As explained before, this has no connection to types of first fruits and there is a large loss in disposing of them. Therefore the cohen returns them.	וגם אין זה הפסד ניכר להם כיון דבעצמם קלעו אותה ממיני צמחים ואין צורך ושווי נמרץ להם בכאלה, משא"כ של עשירים היו של כסף וזהב כמבואר לפנינו אין זה שייכות כלל למין הבכורים, וגם יש הפסד מרובה בהעדרם, ולכן מחזירם הכהן.