וְלִבְנֵ֣י לֵוִ֔י הִנֵּ֥ה נָתַ֛תִּי כָּל־מַֽעֲשֵׂ֥ר בְּיִשְׂרָאֵ֖ל לְנַחֲלָ֑ה חֵ֤לֶף עֲבֹֽדָתָם֙ אֲשֶׁר־הֵ֣ם עֹֽבְדִ֔ים אֶת־עֲבֹדַ֖ת אֹ֥הֶל מוֹעֵֽד׃
내가 이스라엘의 십일조를 레위 자손에게 기업으로 다 주어서 그들의 하는 일 곧 회막에서 하는 일을 갚나니
Mishneh Torah, Gifts to the Poor
And this is the system of gift-offerings and tithes: After one has harvested the seeds of the earth or gathered the fruit of the trees and has completed one's labor, one must separate out one-fiftieth, and this is called the terumah gedolah [the "great gift-offering"], and one gives it to a priest. About this it is said in the Torah, (Deut. 18:4) You shall also give him the first fruits of your new grain and wine and oil. Afterwards, one separates from the remainder one-tenth, and this is called ma'asér rishon [the "first tithe"], and one gives it to a Levite. About this it is said in the Torah, (Num. 18:24) For it is the tithes set aside by the Israelites [as a gift to the LORD hat I give to the Levites as their share], and (Num. 18:21) To the Levites I hereby give all the tithes in Israel.