וְהַלֵּוִ֥י אֲשֶׁר־בִּשְׁעָרֶ֖יךָ לֹ֣א תַֽעַזְבֶ֑נּוּ כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה עִמָּֽךְ׃ (ס)
און דעם לֵוִי װאָס אין דײַנע טױערן, אים זאָלסטו ניט פֿאַרלאָזן, װאָרום ער האָט ניט קײן חלק און קײן נחלה בײַ דיר.
Rashi
והלוי … לא תעזבנו AND THE LEVITE [THAT IS WITHIN THY GATES;] THOU SHALT NOT FORSAKE HIM by not giving him the “First Tithe” (מעשר ראשון).
Chizkuni
והלוי אשר בשעריך, “and the Levite who is within your gates;” you are not to seek out Levites that do not live within your cities to give these tithes to. (Ibn Ezra)
Ibn Ezra
the Levite who resides within your gates denotes any member of the Tribe of Levi. You will be rewarded if you do not forsake them, but rather, if you give them commensurate to what you can afford. The most plausible interpretation is that Scripture is discussing the first tithe. Having just mentioned the second tithe, Scripture now says: Do not think that you fulfill your duty with only the second tithe.
Siftei Chakhamim
צוטריטלעך נאָר פֿאַר פּרעמיום־מיטגלידערRav Hirsch
צוטריטלעך נאָר פֿאַר פּרעמיום־מיטגלידערRashi
כי אין לו חלק ונחלה עמך OR HE HATH NO PORTION NOR INHERITANCE WITH THEE — This excludes “Gleanings” (לקט), “the forgotten sheaf” (שכחה), the “corner of the field” (פאה), and ownerless things (הפקר) from the things that must be tithed — for he (the Levite) has a portion in them (is entitled to take of them) with you, just the same as you, and they are therefore exempt from tithes (Mishnah Challah 1:3; Bava Kamma 94a).