Remove the spark plug and turn the tiller on its side; locate the bolts that attach the tines to the shaft, and remove them, using your owner's manual, if you have it, as a guide.
Fasten one blade to the bench vise and secure tightly.
Use the rasp to file the beveled edges of each blade, moving from its rough surface on the thick edge of the blade straight down toward the thin sharp edge.
Sharpen each side of the blade on the bench grinder by placing it against the wheel so the grinder moves clockwise down from its thick edge to its fine edge.
Sharpen each tine so the blade edge is in the shape of a "V," and measure each finished tine with calipers to make sure that you sharpened them all to the same thickness.
Reattach tines securely to the tiller, replace the spark plug, give it a test run to see if the tines are sharp enough, or store it until the next planting season.