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“And the gift which you set apart shall be reckoned unto you as though it were the corn of the threshing floor.” (18:27)

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The Torah enjoins the Levi that when he receives his due (tithe) from the Yisroel, he himself is then obliged to give a tithe to the Kohain. This halacha requires clarification, since according to Torah law one is obliged to tithe only produce which is gathered from one’s own field, not that which he purchases or receives as a gift. Why then are the Leviim required to give maaser to the Kohein from the gifts of maaser which they themselves receive? If we study the words of the posuk, we will see that the Levi should not view the maaser which he receives as a gift, but rather as his portion which is his due. The Levi is not an outsider who lives as a beggar, sustaining himself and his family from the gifts of the Yisroel. He is an equal partner with the Yisroel. Man often takes his sustenance for granted forgetting that it is a gift from Hashem. If one individual is blessed with a greater amount of wealth than another, then it is his responsibility to share that which he has accumulated. In order to give gratitude to Hashem for His beneficence, man should first set aside something for Hashem’s servants – the Kohein and Levi – so as to be reminded that whatever he has amassed is only through the grace of Hashem.

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