וַאֲנִ֗י הִנֵּ֤ה לָקַ֙חְתִּי֙ אֶת־אֲחֵיכֶ֣ם הַלְוִיִּ֔ם מִתּ֖וֹךְ בְּנֵ֣י יִשְׂרָאֵ֑ל לָכֶ֞ם מַתָּנָ֤ה נְתֻנִים֙ לַֽיהוָ֔ה לַעֲבֹ֕ד אֶת־עֲבֹדַ֖ת אֹ֥הֶל מוֹעֵֽד׃
E eis que Eu tomei seus irmãos, os Levitas, do meio dos filhos de Yisrael para vocês, dados como oferta ao Eterno, para servirem no serviço da Tenda do Encontro.
Jerusalem Talmud Demai
If one gives tithe and after that heave, one has preceded38It is forbidden to tithe before giving heave; this explains the language of the Mishnah.. First heave and after that tithe, might he not give too little tithe or add to his tithe39Since tithe is supposed to be exactly 10%, and the heave of the tithe exactly 10% of the tithe, do Mishnah and Tosephta, which permit heave and heave of the tithe to be separated together by estimate, not lead into sin since it is almost impossible to guarantee that the heave of the tithe should be exactly 1% and, hence, the implied tithe should be exactly 10%?? As we have stated40Tosephta Demay 8:13; there the text is similar but the statements are switched in error., he who gives too little tithe, his tithes are in order but his produce is damaged41Since the produce still contains some unseparated tithe and with it tithe of the heave; its consumption by a non-Cohen would be a deadly sin., if he gives too much tithe, his tithes are damaged42Since the superfluous part in it contains 10% Second Tithe or tithe of the poor. but his produce is in order. Rebbi Yose said, he relies on a stipulation by the Court. What is the stipulation by the Court? As far as one’s mind might err43Even in measurements, a perfect result is not possible. Hence, any estimate that is not clearly in error is accepted as exact and the pedantic argument from before is not accepted. This argument is not directly applicable to heave of the tithe; since the Torah prescribes exactly 1%, it is not clear from where the Court should have the authority to stipulate that we accept deviations from the Biblical norm. Hence, the stipulation must refer to tithe. While tithe has to be 10% by Biblical decree, and using the food before tithe was given is a deadly sin, tithe in the hand of the Levite or Cohen is profane food after heave of the tithe was given; in contrast to Second Tithe, which retains its status of holiness until consumed in Jerusalem or redeemed, First Tithe is the absolute possession of Cohen or Levite. Hence, the amount transferred to the Levite is a transfer of profane goods and subject to the eminent power of the Court which may declare property forfeit. Since the Court has the power to set the standards for tithe, the amount of heave of the tithe is a derivative of the amount set aside for tithe..