Deuteronómio 12:12 Midrash: Sifrei Devarim

וּשְׂמַחְתֶּ֗ם לִפְנֵי֮ יְהוָ֣ה אֱלֹֽהֵיכֶם֒ אַתֶּ֗ם וּבְנֵיכֶם֙ וּבְנֹ֣תֵיכֶ֔ם וְעַבְדֵיכֶ֖ם וְאַמְהֹתֵיכֶ֑ם וְהַלֵּוִי֙ אֲשֶׁ֣ר בְּשַֽׁעֲרֵיכֶ֔ם כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה אִתְּכֶֽם׃

Y os alegraréis delante de SEÑOR vuestro Dios, vosotros, y vuestros hijos, y vuestras hijas, y vuestros siervos, y vuestras siervas, y el Levita que estuviere en vuestras poblaciones:  por cuanto no tiene parte ni heredad con vosotros.

Sifrei Devarim

(Devarim 12:12) "And you shall rejoice": It is written here "rejoicing," and, elsewhere (27:7) "rejoicing." Just as the "rejoicing" there is with peace-offerings, so, the "rejoicing" here.
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Sifrei Devarim

"and the Levite who is in your gates": Wherever you find a Levite, give him his portion (first-tithe). If he has no portion, he gives him poor-tithe. If he has no poor-tithe, he gives him peace-offerings.
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Sifrei Devarim

(Devarim 14:27) "And the Levite who is in your gate, you shall not forsake him" (by not giving him first tithe): Wherever you find this Levite, give him of his portion (first-tithe). If he does not have his portion, he gives him second-tithe. If he does not have second-tithe, he gives him poor-tithe. If he does not have poor-tithe, he gives him peace-offerings. If he does not have peace-offerings, he feeds him from charity, it being written (26) "you … (27) and the Levite."
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