Midrash sa Deuteronomio 12:12: Sifrei Devarim

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

At kayo ay magagalak sa harapan ng Walang-Hanggan na inyong Diyos, kayo, at ang inyong mga anak na lalaki, at ang inyong mga anak na babae, at ang inyong mga aliping lalaki, at ang inyong mga aliping babae, at ang Levita na nasa loob ng inyong mga pintuang-bayan, sapagkat siya ay walang bahagi ni mana na kasama ninyo.

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.
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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.
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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."
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