Sefer HaChinuch ספר החינוך

The commandment of the Levites to give a tithe from the tithe: That the Levites were commanded to separate a tithe from the tithe they take from Israel and that they give it to the priests, as it is stated (Numbers 18:26), “And to the Levites you shall speak, etc. and they shall give from it a gift to the Lord, a tithe from the tithe.” And this is what is called ‘terumat ma’aser’ (literally, the gift of the tithe) in every place in the Gemara. They called it this expression in the way of the verse, which states, “a gift to the Lord.” But the verse elucidates that he gives it to the priest, and as it states (Numbers 18:28), “and you shall give from it, the gift of the Lord, to Aharon the priest.” And Scripture warns that he separate from the good and the choicest from the tithe, as it states (Numbers 18:29), “from all the fat that you sanctify from it.” Moreover it is stated about this (Numbers 18:32), “You shall bear no sin upon it in separating its fat from it” — teaching that if he takes it out from the inferior [portion], there will be a sin upon them. And this matter is like the matter of a negative commandment that comes by way of deduction from a positive commandment, and therefore it is not to be counted among the negative commandments.

From the roots of the commandment, [there is a need to] preface that there is no doubt that God separated the entire tribe of Levi from the congregation of Israel to always serve Him. And still, within that tribe itself, one [group] was selected to be the head, the officer and the minister over all of them — he and his seed forever, and it is the most sacred of all the tribe — to serve and to minister before God permanently. And He placed the rest of the whole tribe below it, to assist in the service — and as it states (Numbers 18:1), “And the Lord spoke to Aharon saying, ‘You, your sons, and your patriarchal lineage shall bear the iniquity of the Temple — meaning to say, that the entire tribe will receive the guarding of the Temple. “But you and your sons with you will bear the iniquity of your priesthood” — meaning to say that the primary service — that is the priesthood — is upon you. And it is written after it (Numbers 18:2), “Also your brothers, the tribe of Levi, the tribe of your father, bring close with you, and they shall accompany you and serve you” — meaning to say that you are primary, and not them. And so [too,] is it written elsewhere (Numbers 3:9), “And you shall give the Levites to Aharon and to his sons; they are truly given to him.” And so, since the priests are “the foundation of the home” in the service of our God, they merited twenty-four gifts that are given to them, which are explicit in Scripture, and as the Sages, may their memory be blessed, enumerated (Chullin 133b) — ten in the Temple, four in Jerusalem and ten [outside]. And the rest of the tribe that was chosen with it to assist it also merited to live [from gifts], without toil, with the tithe of the fruits that they take from all Israel. And in order that they know and contemplate that the cause of their portion being free and of the portion of their brothers is the service to God, they were commanded to give a tenth of all they take from the Children of Israel to the “greater ministers.” And in this way, they will [remind themselves] that there are [others] above them, and that above all of them is the One Who guards all, may He be elevated. With this is also merit, honor and prestige for the Levites, without removing their names from the commandment of the tithe in their portion of the produce. And [the sons of the Israelites] will not [be able to] say to [the sons of the Levites], “You merited the grain, and we the commandment.” And now the response will be, “There is ‘Torah and there is flour.’”

From the laws of the commandment — that which they, may their memory be blessed, said (Beitzah 13a) that a [Levite] who took sheaves as tithes, does not give sheaves to the priest from it, but he is fined to pound and winnow [it] and to give him a tithe of the tithe that is a tithe of grain, and he is not obligated to give a tithe of the straw [byproduct], after he pounded everything and winnowed [it]; but if he first tithed the sheaths, and [then] pounded and winnowed [it], he must give [the priest] his portion in everything; that which they said (Mishnah Terumot 11:8) that only priestly tithes from the tithe with [at least] 1/64 of a log must he take to the priest, and so long as the priestly tithe is certain (not in doubt) and pure, [but] if it is less than this, he need not busy himself with taking it to the priest, but he rather throws it into the fire and burns it; that which they said (Mishnah Bikkurim 2:5) that the priestly tithe from the tithe can be separated from that which is not [close], as it is stated (Numbers 18:28-29), “From all the tithes [...] you shall gift,” meaning to say even if you have a tithe in one country and [another] in another country, you may take one gift for all [of them], but nonetheless they, may their memory be blessed, said (Gittin 30a) that Torah scholars should only take it from [what is close]; and the rest of its details — are elucidated in Tractate Terumot, Ma’asrot, and in parts of Demai. (See Mishneh Torah, Laws of Heave Offerings 1.)

This commandment is practiced in the place that the priestly tithe and the tithe are practiced. And in the Order of Shoftim in the commandment of the separation of the great priestly tithe (Sefer HaChinukh 507), we will explain everything.