וְאָמַרְתָּ֡ לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכָל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃
그리할 때에 네 하나님 여호와 앞에 고하기를 내가 성물을 내 집에서 내어 레위인과 객과 고아와 과부에게 주기를 주께서 내게 명하신 명령대로 하였사오니 내가 주의 명령을 범치도 아니하였고 잊지도 아니하였나이다
Jerusalem Talmud Bikkurim
There107Mishnah Ma‘aser Šeni 5:10., we have stated: “ ‘Also I gave it,’ includes heave and heave of the tithe.” There, you say that heave needs declaration but here108Mishnah Bikkurim 2:2. you say, heave does not need declaration. Rebbi Hila said, there109In Babylonia. they stated: Heave and First Fruits, both the one who gives and the one who takes need to declare110The farmer has to make the declaration Deut. 26:3–10 for first fruit and to include in his tithe declaration (Deut. 26:13–14) the assertion that he duly gave his heave to the Cohen. The Cohen has to mention in his tithe declaration that he treated heave and First Fruits according to the rules.. Rebbi Zeïra said, the rabbis there think, and the rabbis here say, if a person has only tithe, he declares; if a person has only heave, he does not declare. Rebbi Yose said, a Mishnah111Mishnah Ma‘aser Šeni 5:14. The Mishnah, referring to Levites, speaks of “cities and their (agricultural) surroundings.” The quote here, referring to Cohanim, speaks of cities of refuge (for the unintentional homicide) which were given to the Cohanim. says so: “Rebbi Yose says, they have their cities of refuge.” Where do we hold? If about heave and tithe, they are his. But it must deal with heave112Of which he is the recipient.. Rebbi Hila said, we [did] understand that if a person has only tithe, he declares; if a person has only First Fruits, he declares. We [now] understand that if a person has only heave, he declares.
Jerusalem Talmud Maaser Sheni
“I gave it to the Levite,” from here that one does not give tithe to Cohanim140This is the final word of the Yerushalmi in this matter..