מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃
매 삼년 끝에 그 해 소산의 십분 일을 다 내어 네 성읍에 저축하여
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.
Sifrei Devarim
Whence do I derive the same for the beast tithe? From "tithe shall you tithe."
Sifrei Devarim
(Devarim 14:28) "(If one delayed giving his tithes of the first and second years) From the end of three years, you shall remove all the tithe of your produce": I might think, even on the festival; it is, therefore, written (Ibid. 26:12) "When you finish tithing" (and the tithing of the third year's produce is not completed until Channukah of the fourth year).