Midrash su Numeri 18:26
וְאֶל־הַלְוִיִּ֣ם תְּדַבֵּר֮ וְאָמַרְתָּ֣ אֲלֵהֶם֒ כִּֽי־תִ֠קְחוּ מֵאֵ֨ת בְּנֵֽי־יִשְׂרָאֵ֜ל אֶת־הַֽמַּעֲשֵׂ֗ר אֲשֶׁ֨ר נָתַ֧תִּי לָכֶ֛ם מֵאִתָּ֖ם בְּנַחֲלַתְכֶ֑ם וַהֲרֵמֹתֶ֤ם מִמֶּ֙נּוּ֙ תְּרוּמַ֣ת יְהוָ֔ה מַעֲשֵׂ֖ר מִן־הַֽמַּעֲשֵֽׂר׃
'Inoltre parlerai ai Leviti e dirai loro: Quando prenderai dai figli d'Israele la decima che ti ho dato per eredità, allora ti offrirai un dono per l'Eterno, perfino una decima della decima.
Sifra
1) (Vayikra 7:14) ("And he shall offer of it, one of each offering, a gift-offering (terumah) to the L–rd. To the Cohein who sprinkles the blood of the peace-offerings, to him shall it be.") "And he shall offer of it": of the conjoined loaves. "one": he must not take a broken one. "of each offering": All the offerings must be equal. (He may not take a greater portion of one on behalf of the other), and he may not take from one offering for the other. "terumah to the L–rd": I would not know from how many (challoth he takes one); it is, therefore, written here "terumoth," and, in respect to terumath ma'aser (Numbers 18:29) "terumah." Just as there, one of ten; here, too, one of ten.
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Midrash Tanchuma Buber
Another interpretation (of Ps. 33:18): BEHOLD, THE EYE OF THE LORD < IS ON THOSE WHO FEAR HIM >. This < refers to > the tribe of Levi, of whom it is stated (in Mal. 2:5): AND I GAVE THEM (i.e., life and peace) TO HIM21Buber’s reading, TO ME, is surely in error. (i.e., Levi) AS WELL AS FEAR, [AND HE FEARED ME]. (Ps. 33:18, cont.:) ON THOSE WHO WAIT, since they were always waiting for the Holy One. (Ps. 33:19:) TO DELIVER THEIR SOUL FROM DEATH, when they enter < the Sanctuary > to offer sacrifice. (Ps. 33:19, cont.:) TO KEEP THEM ALIVE IN THE FAMINE, since he has given them a tithe, as stated (in Numb. 18:26): NOW < YOU SHALL SPEAK > UNTO THE LEVITES < AND SAY UNTO THEM: WHEN YOU RECEIVE THE TITHES FROM THE CHILDREN OF ISRAEL >.
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Ein Yaakov (Glick Edition)
(Fol. 86) Our Rabbis were taught: "Heave-offering must be given to the priest, first tithe to the Levite," so says R. Akiba. R. Elazar b. Azaria, however, says: (Ib. b) "Even the first tithes must be given to the priest." Does he mean to the priest only and not to the Levite? Say, "Also to the priest." What is the reason for R. Akiba's statement? It is written (Num. 18, 26) And to the Levites shalt thou speaks, and say unto them. Hence the passage speaks concerning Levites. But the other authority explains the passage as R. Joshua b. Levi did. For R. Joshua b. Levi said: "In twenty-four places, priests are called Levites, and the following is one of them. (Ez. 44, 15) But the priests the Levites, the sons of Zadak," etc. There was a garden of which R. Elazar b. Azaria was getting the first tithes, whereupon R. Akiba went there and removed its entrance toward a cemetery. R. Elazar then remarked: "It is all right with Akiba, who has his [shepherd] bag wherein he keeps his maintenance (i.e., has a rich father-in-law); but how can I live through it?" It was taught: Why were the Levites punished with the tithes? R. Jochanan and one of the seniors of the academy differ. One said because they did not go up to the land of Israel in the time of Ezra, and the other said because the Priests should have to rely upon [cheap food,] during their uncleanliness. And when do we infer that they did not go to the land of Israel in the time of Ezra? It is written (Ez. 8, 15) And I gathered them together to the river that turneth unto the Ahava, and we encamped there three days; and I looked about among the people, and the priests, but of the sons of Levi I found none there. R. Chisda said: "In the beginning the executive officers were appointed only from the Levites, as it is said (II. Chr. 19, 11) And the Levites are officers before you; but nowadays such executive officers are appointed only from Israel, as it is said, And the numerous officers that are at your heads.
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