민수기 18:24의 Halakhah
כִּ֞י אֶת־מַעְשַׂ֣ר בְּנֵֽי־יִשְׂרָאֵ֗ל אֲשֶׁ֨ר יָרִ֤ימוּ לַֽיהוָה֙ תְּרוּמָ֔ה נָתַ֥תִּי לַלְוִיִּ֖ם לְנַחֲלָ֑ה עַל־כֵּן֙ אָמַ֣רְתִּי לָהֶ֔ם בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (פ)
이스라엘 자손이 여호와께 거제로 드리는 십일조를 레위인에게 기업으로 준 고로 내가 그들에 대하여 말하기를 이스라엘 자손 중에 기업이 없을 것이라 하였노라
Sefer HaChinukh
The commandment of the first tithe: That the Children of Israel were obligated to give one tenth part of the seed of the land to the Levites, as is is stated (Numbers 18:24), "For it is the tithes of the Children of Israel that they will give to the Lord that I give to the Levites as a gift." And it is stated in the Order of Eem Bechukotai (Leviticus 27:30), "And all of the tithe of the land, etc. it is for the Lord." And that is what is called the first tithe (maaser rishon).
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