Our Gemara on Amud Beis discusses the concept of viduy maaser, the “confessional” declaration that all of the tithed produce was not hoarded nor was it misused.  

What is the term viduy? The verses in the Torah don’t use it to describe this declaration, and it comes from Chazal. Pashtus, it is just a declaration not really a confession.  The simple reading of the verses sound, if anything, as a declaration that one has not sinned and has discharged his obligations properly:

בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכׇל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃

I have cleared out the consecrated portion from the house; and I have given it to the [family of the] Levite, the stranger, the fatherless, and the widow, just as You commanded me; I have neither transgressed nor neglected any of Your commandments:

לֹא־אָכַ֨לְתִּי בְאֹנִ֜י מִמֶּ֗נּוּ וְלֹא־בִעַ֤רְתִּי מִמֶּ֙נּוּ֙ בְּטָמֵ֔א וְלֹא־נָתַ֥תִּי מִמֶּ֖נּוּ לְמֵ֑ת

I have not eaten of it while in mourning, I have not cleared out any of it while I was impure, and I have not deposited any of it with the dead.

Seforno (Devarim 26:13) actually translates it as a confession:

בערתי הקדש מן הבית בחטאינו ובעונות אבותינו הוסרה העבודה מהבכורות אשר להם היו ראויות תרומות ומעשרות באמרו ואטמא אותם במתנותם בהעביר כל פטר רחם וזהו וידוי מעשר שהזכירו רז''ל:

הקודש מן הבית, because of our and our fathers’ sins the privilege of performing Temple service was removed from the firstborn, who otherwise would also have been the recipients of all the various tithes. Ezekiel 20,26 refers to this when he writes: ואטמא אותם במתנותם, בהעביר כל פטר רחם , “and I defiled them through their own gifts, when causing each first born to pass;” the prophet calls this line the ווידוי מעשר, the confession represented by the fact that the tithe cannot remain in the home but must be given to Levites who supplanted the family priest, the firstborn as a result of their having participated in the sin of the golden calf. (Maasser Sheyni 5,10)

However, it would seem that others interpret the phrase viduy maaseros differently.  The straightforward etymology of the word Viduy seems to come from Modeh, to admit.  Thus it does seem to be some kind of confessional.  Perhaps, it means to admit in a monetary legal sense, that is to admit that you are in possession of the maaser funds and will use them for their dedicated and consecrated purpose.  Similar to declaring customs at the border.

Hakesav Vehakabbalah (VaYikra 5:5) says a unique interpretation that not only changes the meaning of viduy maaseros but also reinterprets the meaning of viduy confession of sins.  He argues that confession is a poor description of the act of viduy in repentance.  After all, confession is not the point.  Actually it is a declaration and repudiation of sin.  Therefore he says, viduy is from the root Levados, to throw. Viduy is a confession and throwing off of sinful behavior.  Thus, in the same way, the viduy maaseros is a discharging and throwing off of the obligation and financial stewardship of these funds, as he discharges his obligations.

So we see a new interpretation of the word viduy that makes more sense. It does not translate as confession but rather declaration.