신명기 12:12 미드라쉬: Sifrei Devarim

וּשְׂמַחְתֶּ֗ם לִפְנֵי֮ יְהוָ֣ה אֱלֹֽהֵיכֶם֒ אַתֶּ֗ם וּבְנֵיכֶם֙ וּבְנֹ֣תֵיכֶ֔ם וְעַבְדֵיכֶ֖ם וְאַמְהֹתֵיכֶ֑ם וְהַלֵּוִי֙ אֲשֶׁ֣ר בְּשַֽׁעֲרֵיכֶ֔ם כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה אִתְּכֶֽם׃

너희와 너희 자녀와 노비와 함께 너희 하나님 여호와 앞에서 즐거워할 것이요 네 성중에 거하는 레위인과도 그리할찌니 레위인은 너희 중에 분깃이나 기업이 없음이니라

Sifrei Devarim

(Devarim 12:12) "And you shall rejoice": It is written here "rejoicing," and, elsewhere (27:7) "rejoicing." Just as the "rejoicing" there is with peace-offerings, so, the "rejoicing" here.
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Sifrei Devarim

"and the Levite who is in your gates": Wherever you find a Levite, give him his portion (first-tithe). If he has no portion, he gives him poor-tithe. If he has no poor-tithe, he gives him peace-offerings.
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Sifrei Devarim

(Devarim 14:27) "And the Levite who is in your gate, you shall not forsake him" (by not giving him first tithe): Wherever you find this Levite, give him of his portion (first-tithe). If he does not have his portion, he gives him second-tithe. If he does not have second-tithe, he gives him poor-tithe. If he does not have poor-tithe, he gives him peace-offerings. If he does not have peace-offerings, he feeds him from charity, it being written (26) "you … (27) and the Levite."
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