신명기 12:18 미드라쉬: Sifrei Devarim

כִּ֡י אִם־לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֜יךָ תֹּאכְלֶ֗נּוּ בַּמָּקוֹם֙ אֲשֶׁ֨ר יִבְחַ֜ר יְהוָ֣ה אֱלֹהֶיךָ֮ בּוֹ֒ אַתָּ֨ה וּבִנְךָ֤ וּבִתֶּ֙ךָ֙ וְעַבְדְּךָ֣ וַאֲמָתֶ֔ךָ וְהַלֵּוִ֖י אֲשֶׁ֣ר בִּשְׁעָרֶ֑יךָ וְשָׂמַחְתָּ֗ לִפְנֵי֙ יְהוָ֣ה אֱלֹהֶ֔יךָ בְּכֹ֖ל מִשְׁלַ֥ח יָדֶֽךָ׃

오직 네 하나님 여호와께서 택하실 곳에서 네 하나님 여호와 앞에서 너는 네 자녀와 노비와 성중에 거하는 레위인과 함께 그것을 먹고 또 네 손으로 수고한 모든 일을 인하여 네 하나님 여호와 앞에서 즐거워하되

Sifrei Devarim

"and the Levite in your gates, for he has no portion or inheritance with you": Wherever you find the 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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