כִּ֞י אֶת־מַעְשַׂ֣ר בְּנֵֽי־יִשְׂרָאֵ֗ל אֲשֶׁ֨ר יָרִ֤ימוּ לַֽיהוָה֙ תְּרוּמָ֔ה נָתַ֥תִּי לַלְוִיִּ֖ם לְנַחֲלָ֑ה עַל־כֵּן֙ אָמַ֣רְתִּי לָהֶ֔ם בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (פ)
Sebab persepuluhan orang Israel, yang mereka sisihkan bagi Yang Mahakekal sebagai persembahan khusus, telah Kuberikan kepada orang Lewi sebagai milik pusaka; itulah sebabnya Aku berfirman mengenai mereka: “Di tengah-tengah orang Israel mereka tidak akan mendapat milik pusaka.”
Shenei Luchot HaBerit
Commandment 395 is the duty of the Israelites to give a tithe of ten per cent of their harvests to the Levites, since the Torah states: "For the tithe of the Israelites which they are to give as a gift to G–d, I have given to the Levites as an inheritance; this is why I have said to them that they shall not inherit amongst the children of Israel" (18,24).