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
Tosefta Maaser Sheni
An Israelite who ate his produce in its untithed state: Even though he is liable to Heaven on its account, the priest has no portion in them, as it is said about them (Num. 5:9), "any terumah ... [that is offered up is for the priest]," [meaning that] the priest has no portion in them until their terumah is separated. And so to a Levite who ate his tithes in its untithed state: Even though he is liable to Heaven on their account, the priest has no portion in them, as it is said (Num. 18:24), "and this that is offered up as terumah to God"--you have no potion in them until they are offered up (i.e., set aside) as terumah.