The first tithe is given to a priest. The Gemara is puzzled: To a priest and not to a Levite? But the Torah expressly states that the first tithe is for Levites. The Gemara answers: Say he means it can be given also to a priest. The Gemara clarifies: What is the reason for Rabbi Akiva’s opinion? As it is written: “You shall speak to the Levites, and you shall say to them” (Numbers 18:26). Clearly, the verse speaks of Levites, not priests. And the other tanna, Rabbi Eliezer, maintains in accordance with the opinion of Rabbi Yehoshua ben Levi, as Rabbi Yehoshua ben Levi said: In twenty-four places in the Bible the priests are called Levites. And this is one of those verses: “And the priests the Levites, the sons of Zadok” (Ezekiel 44:15).

And Rabbi Akiva replies: Here you cannot say the verse is referring to priests, as it is written: “And you may eat it in any place” (Numbers 18:31), from which we learn that the tithe is given to one who can eat it in any place. This excludes a priest, who cannot eat it in a cemetery, as he is prohibited from entering such a place. Consequently, the verse cannot be referring to priests. And the other Sage, Rabbi Eliezer, how does he respond to this claim? He explains the verse as follows: He may eat it anywhere that he wishes, that is, in any city, as it does not require the wall of Jerusalem, like the second tithe. And we further learn from here that if he eats it in a state of bodily impurity he is not flogged. Consequently, we can say that tithe may be eaten by priests in any place.

The Gemara relates: There was a certain garden from which Rabbi Elazar ben Azarya, a priest, would take the first tithe, in accordance with his opinion that priests are also entitled to this tithe. Rabbi Akiva went, closed up the garden, and changed its entrance so that it would be facing toward the cemetery, to prevent Rabbi Elazar ben Azarya from entering the garden. Rabbi Elazar said in the form of a lighthearted exaggeration: Akiva, a former shepherd, comes with his satchel, but I have to live; from where will I receive my livelihood if I cannot claim the first tithe? Rabbi Elazar was actually a very wealthy man and did not need the produce from this garden. However, his point was that Rabbi Akiva acted in order to stop him from receiving something that he felt was rightfully his.

§ It was stated that amora’im disagreed about the following question: For what reason did the Sages penalize the Levites with regard to their tithe, by declaring that it may be given to priests as well? Rabbi Yonatan and the Elders who were with him disagree with regard to this matter. One said it was because they did not ascend, i.e., immigrate to the land of Israel, in the days of Ezra. And one said that it was not a penalty at all, but they gave the first tithe to the priests so that they could rely on it during their days of impurity. Because it is prohibited for priests to consume teruma while in a state of impurity, they would have had nothing to eat if they were dependent exclusively on teruma. It is permitted, however, to eat the tithe while impure.

The Gemara asks: Granted, according to the one who says it was because they did not ascend, we can understand that due to that reason they penalized the Levites by forcing them to share their tithe with the priests. But according to the one who says it was done so that the priests could rely on it during their days of impurity, should we penalize the Levites for the benefit of priests? Rather, everyone agrees that it was a penalty for the fact that they did not ascend in the days of Ezra, and here they disagree about this: One Sage holds that the penalty is that the tithe must be given to the poor, and one Sage holds that priests are classified as poor in the days of their impurity.

The Gemara asks: Granted, according to the one who says that the penalty imposed on the Levites is that the tithe must be given to the poor, due to that reason Rabbi Akiva changed the garden entrance so that it would be facing toward the cemetery, as Rabbi Elazar ben Azarya was a wealthy man. But according to the one who says the tithe was given to the priests, why did he change the entrance so that it would be toward the cemetery? The Gemara answers: This is what he said to him, i.e., this is what he meant: If you come to receive the tithe by virtue of the penalty imposed on the Levites, you may have it, but if you come by the standard halakha of distribution, demanding your share with the Levites, you may not have the tithe. If the owner of the garden chooses to give it to you, you may accept it, but you may not take it yourself.

The Gemara asks with regard to the penalty imposed on Levites: And from where do we derive that the Levites did not ascend in the days of Ezra? As it is written: “And I gathered them together to the river that runs to Ahava; and we encamped there for three days; and I viewed the people, and the priests, and found there none of the sons of Levi” (Ezra 8:15). With regard to this, Rav Ḥisda said: Initially they would establish officers over the people only from among the Levites, as it states: “And the officers, the Levites, before you” (II Chronicles 19:11), but now they establish officers only from among the Israelites, as it is stated: And the officers of the many at your heads. This indicates that officers were appointed from: The many, meaning the largest group, ordinary Israelites.

MISHNA: An Israelite woman married to a priest may partake of teruma. If the priest died and she had a child from him, she may continue to partake of teruma. If she subsequently married a Levite, she may no longer partake of teruma but she may partake of the first tithe on his account. If he, too, died and she had a child from him, she may continue to partake of tithe on account of the child. If she then married an Israelite, she may partake of neither teruma nor tithe. If her Israelite husband died and she had a child from him, she still may partake of neither teruma nor tithe.

If her child from the Israelite also died, while her son from the Levite remained alive, she may partake of tithe on account of the Levite’s child. If her child from the Levite died, leaving her with a son from the priest, she may once again partake of teruma. If her child from the priest died as well, she may no longer partake of either teruma or tithe.