Дварим 12:12 Мидраш: Sifrei Devarim

וּשְׂמַחְתֶּ֗ם לִפְנֵי֮ יְהוָ֣ה אֱלֹֽהֵיכֶם֒ אַתֶּ֗ם וּבְנֵיכֶם֙ וּבְנֹ֣תֵיכֶ֔ם וְעַבְדֵיכֶ֖ם וְאַמְהֹתֵיכֶ֑ם וְהַלֵּוִי֙ אֲשֶׁ֣ר בְּשַֽׁעֲרֵיכֶ֔ם כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה אִתְּכֶֽם׃

И будете радоваться пред Господом, Богом вашим, вы и сыновья ваши, и дочери ваши, и рабы ваши, и рабы ваши, и левит, который у вас за воротами, ибо он не имеет ни части, ни наследства с вы.

Sifrei Devarim

(Devarim 12:12) "And you shall rejoice": It is written here "rejoicing," and, elsewhere (27:7) "rejoicing." Just as the "rejoicing" there is with peace-offerings, so, the "rejoicing" here.

Sifrei Devarim

"and the Levite who is in your gates": Wherever you find a 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

(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."