כִּ֡י אִם־לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֜יךָ תֹּאכְלֶ֗נּוּ בַּמָּקוֹם֙ אֲשֶׁ֨ר יִבְחַ֜ר יְהוָ֣ה אֱלֹהֶיךָ֮ בּוֹ֒ אַתָּ֨ה וּבִנְךָ֤ וּבִתֶּ֙ךָ֙ וְעַבְדְּךָ֣ וַאֲמָתֶ֔ךָ וְהַלֵּוִ֖י אֲשֶׁ֣ר בִּשְׁעָרֶ֑יךָ וְשָׂמַחְתָּ֗ לִפְנֵי֙ יְהוָ֣ה אֱלֹהֶ֔יךָ בְּכֹ֖ל מִשְׁלַ֥ח יָדֶֽךָ׃
唯有在永恆者你的上帝面前，在永恆者你的上帝所要選擇的地方，你和你的兒子、女兒、僕人、婢女，以及住在你城中的利未人，才可以吃這些；你也要因你手所做的一切，在永恆者你的上帝面前歡喜快樂。
Rashi
לפני ה׳ [BUT THOU MUST EAT THEM] BEFORE THE LORD — i.e. within the walls of the city of Jerusalem.
Siftei Chakhamim
Within the walls. [Referring to the walls of Jerusalem] but not [in reference to] within the Temple courtyard as in, “And slaughter the young bull before Adonoy (Vayikra 1:5).” [We know this from context], for note that nothing mentioned above is eaten in the Temple courtyard — for only the most holy offerings are eaten there, but not the offerings of lesser holiness.
Rav Hirsch
V. 18. כי אם וגו׳ bezieht auf das im vorigen Verse zuerst genannte מעשר דגנך ותירשך ויצהרך und bildet somit מעשר שני das Hauptobjekt der Gesetzesbestimmung, dem nur die anderen als gleicher und ähnlicher Genussbeschränkung unterliegend angeschlossen sind. Daher die häufige היקש, Gleichung, von ביכורים und anderen Heiligtümern mit מעשר שני (Peßachim 24a u. 36b und Jebamot 73b u. f.).
Rashi
והלוי אשר בשעריך [BUT THOU MUST EAT THEM BEFORE THE LORD, THOU …] AND THE LEVITE THAT IS WITHIN THY GATES — If you have nought to give him that is due to him as his portion, as, for instance, the first tithe, give him the “tithe of the poor” (the tithe that replaces the “second tithe” in the 3rd and 6th year of the Sabbatical period); and if you have no “tithe of the poor”, invite him to your feast-offering meal (Sifrei Devarim 74:5).