כִּ֞י אֶת־מַעְשַׂ֣ר בְּנֵֽי־יִשְׂרָאֵ֗ל אֲשֶׁ֨ר יָרִ֤ימוּ לַֽיהוָה֙ תְּרוּמָ֔ה נָתַ֥תִּי לַלְוִיִּ֖ם לְנַחֲלָ֑ה עַל־כֵּן֙ אָמַ֣רְתִּי לָהֶ֔ם בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (פ)
Car la dîme que les enfants d’Israël prélèveront pour le Seigneur, comme tribut, je la donne aux Lévites comme patrimoine; c’est pourquoi je leur déclare qu’ils n’auront point de patrimoine entre les enfants d’Israël."
Tosefta Maaser Sheni
An Israelite who ate his produce in its untithed state: Even though he is liable to Heaven on its account, the priest has no portion in them, as it is said about them (Num. 5:9), "any terumah ... [that is offered up is for the priest]," [meaning that] the priest has no portion in them until their terumah is separated. And so to a Levite who ate his tithes in its untithed state: Even though he is liable to Heaven on their account, the priest has no portion in them, as it is said (Num. 18:24), "and this that is offered up as terumah to God"--you have no potion in them until they are offered up (i.e., set aside) as terumah.