Talmud zu Divrej Hajamim II 31:4

Rebbi Jonah gave his tithes to Rebbi Aḥa bar Ulla, not because he was a Cohen but because he studied Torah. What is the reason? (2Chr. 31:4) “He said to the people, the inhabitants of Jerusalem, to give the part of the Cohanim and the Levites, so they should be strong in the Torah of the Eternal.” Rebbi Huna did not take tithe, Rebbi Aḥa did not take tithe. Rebbi Ḥiyya bar Abba instructed himself to go outside the Land, not to take tithe⁹³The circumstances are narrated in Ševi‘it 3:1, Notes 5–6.. A person⁹⁴Who was a Cohen. asked Rebbi Samuel bar Naḥman who asked Rebbi Jonathan, may one take? He said to him, take, what fell to your tribe fell to you.