Kommentar zu Dewarim 14:27

והלוי … לא תעזבנו AND THE LEVITE [THAT IS WITHIN THY GATES;] THOU SHALT NOT FORSAKE HIM by not giving him the “First Tithe” (מעשר ראשון).

והלוי אשר בשעריך לא תעזבנו, but let him share in your joy so that G’d in turn will have reason to be good to you.

By neglecting to give him the first tithe. This [verse, “You must not abandon,”] does not mean to invite the Levite to your table if he neither has first tithes nor tithes to the poor, as Rashi explained above regarding (12:18), “Before Adonoy, your God, are you to eat it ... you and your son ... [and the Levite], etc.” For the verse above refers to eating, as it is written, “Before Adonoy, your God, are you to eat it, etc.” But here the Levite is not included in eating with him. For it is written, “You will eat it there in the presence of Adonoy ... and you will rejoice, you and your household, etc.,” and the matter is concluded and another verse begins, “And the Levite who is in your city, you must not abandon” — by neglecting to give him his portion which is the first tithe.