Yevamot

To the priest.  'To the priest', but not to the Levite!  — Read: To the priest also. What is R. Akiba's reason? — Because it is written, Moreover thou shalt speak unto the Levites, and say unto them;  Scripture thus refers specifically to the Levites. And the other?  — His view follows that of R. Joshua b. Levi. For R. Joshua b. Levi stated: In twenty-four passages were the priests described as Levites, and the following is one of them: But the priests the Levites, the sons of Zadok.  And R. Akiba? You cannot say so  here; for it is written, And ye may eat it in every place,  [it is to be given to him only] who 'may eat it in every place'; a priest, however, is excluded since he may not eat it in a graveyard.  And the other? — [The meaning  is] wherever he wishes: Neither is it required [to eat it within the] wall  nor is a man subject to flogging for eating it while his body is levitically unclean. There was a certain garden from which R. Eleazar b. Azariah  used to receive the first tithe. R. Akiba went and transferred its gate so that it faced a graveyard.  'Akiba with his bag',  the other remarked, 'and I have to live'! It was stated: Why were the Levites penalized [by being deprived of the] tithe?  — R. Jonathan and Sabia [are in dispute on the matter]. One holds: Because they did not go up  in the days of Ezra;  and the other holds: In order that the priests might depend upon it  during the days of their uncleanness. According to him who holds [that the Levites were deprived of the tithe] because 'they did not go up', one can well understand why they were penalized. According to him, however, who gave as the reason, 'In order that the priests may depend upon it during the days of their uncleanness', were the Levites penalized for the sake of the priests! Rather, all agree  that the penalization was due to their not going up in the days of Ezra; they differ, however, on the following point: One is of the opinion that their forfeit belonged to the poor, while the other is of the opinion that priests, during the days of their uncleanness, are also regarded as poor. Why, then,  did R. Akiba  transfer the gate so that it faced a graveyard?  — It was this that he  said to him:  If you come [to claim it] as a forfeit, you are entitled to it; but if you come [to demand it] as your share, you have no [claim upon it]. Whence is it deduced that they  did not go up in the days of Ezra? — It is written, And I gathered them together to the river that runneth to Ahava; and there we encamped three days,' and I viewed the people and the priests, and found there none of the sons of Levi. R. Hisda stated: At first, officers were appointed from the Levites only, for it is said, And the officers of the Levites before you;  but now, officers are appointed from the Israelites only, for it is said, 'And officers over you shall come from the majority'. MISHNAH. THE DAUGHTER OF AN ISRAELITE WHO WAS MARRIED TO A PRIEST MAY EAT TERUMAH. IF HE DIED AND SHE HAS A SON BY HIM SHE MAY CONTINUE TO EAT TERUMAH. IF SHE WAS [SUBSEQUENTLY]  MARRIED TO A LEVITE, SHE MAY EAT OF THE TITHE.  IF THE LATTER DIED AND SHE HAD A SON BY HIM, SHE MAY CONTINUE TO EAT OF THE TITHE. IF SHE WAS [SUBSEQUENTLY] MARRIED TO AN ISRAELITE SHE MAY EAT NEITHER TERUMAH NOR TITHE. IF THE LATTER DIED AND SHE HAS A SON BY HIM, SHE MAY EAT NEITHER TERUMAH NOR TITHE. IF HER SON BY THE ISRAELITE DIED, SHE MAY AGAIN EAT OF THE TITHE. IF HER SON BY THE LEVITE DIED SHE MAY AGAIN EAT TERUMAH. IF HER SON BY THE PRIEST DIED, SHE MAY EAT NEITHER TERUMAH NOR TITHE.