Talmud zu Dewarim 14:27

HALAKHAH: Rebbi Joḥanan in the name of Rebbi Yannai: This is one of three well-explained verses¹⁵⁹The other two verses are Num. 18:12 (Halakhah 2:4) and Deut. 26:3 (Halakhah 8:1). The argument here is repeated in Ma’serot 1:1, Ḥallah 1:4, Nedarim 4:10. In Sifry Deut. 109, a similar statement is attributed to R. Eliezer ben Jacob. in the Torah (Deut. 14:27): “The Levite shall come, for he has neither part nor inheritance with you.” You must give him from what you have while he has not. This excludes ownerless property where your and his hands are equal.

¹²¹Terumot 1, Note 159. Rebbi Joḥanan in the name of Rebbi Yannai: This is one of three well-explained verses in the Torah (Deut. 14:27): “The Levite shall come, for he has neither part nor inheritance with you.” You must give him from what you have but he has not. This excludes ownerless property where your and his hands are equal. There is no difference between gleanings, forgotten sheaves, peah¹²²All poor are entitled to these, irrespective of their tribal affiliation., and abandoned property.