Musar к Бамидбар 18:24
כִּ֞י אֶת־מַעְשַׂ֣ר בְּנֵֽי־יִשְׂרָאֵ֗ל אֲשֶׁ֨ר יָרִ֤ימוּ לַֽיהוָה֙ תְּרוּמָ֔ה נָתַ֥תִּי לַלְוִיִּ֖ם לְנַחֲלָ֑ה עַל־כֵּן֙ אָמַ֣רְתִּי לָהֶ֔ם בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (פ)
За десятину сынов Израилевых, которую они разделили в дар Господу, я отдал левитам за наследство; поэтому я сказал им: среди сынов Израилевых не будет наследства.'
Shenei Luchot HaBerit
Commandment 395 is the duty of the Israelites to give a tithe of ten per cent of their harvests to the Levites, since the Torah states: "For the tithe of the Israelites which they are to give as a gift to G–d, I have given to the Levites as an inheritance; this is why I have said to them that they shall not inherit amongst the children of Israel" (18,24).
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