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。
Sifrei Devarim
"and the Levite in your gates, for he has no portion or inheritance with you": Wherever you find the 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."