바미드바르 (민수기) 18:30

בהרימכם את חלבו ממנו WHEN YE HEAVE THE BEST THEREOF FROM IT — i.e. after you have heaved the תרומת מעשר (the priest’s share in the tithe) from it. ונחשב THEN the remainder MAY BE ACCOUNTED by the Levites as profane (of a non-sacred character) in all respects. כתבואת גרן AS THE PRODUCE OF THRESHING FLOOR is to the Israelites. [This is not a mere repetition of verse 27 but is stated in order that] you should not say: Since Scripture terms it (the tithe) “Terumah”, — as it is said, (verse 24) “But the tithes of the children of Israel which they heave as a תרומה unto the Lord” — I may conclude that it is all entirely forbidden to the Levites (just as “Terumah” is forbidden to them); Scripture therefore states, “it shall be accounted unto the Levites as the produce of the threshing floor”. How is it with the remainder of the Israelite’s produce after he has set apart the “Terumah”? It is profane (non-holy)! So, too, is the corresponding portion of the Levite’s tithe profane (cf. Sifrei Bamidbar 122).

וְאָמַרְתָּ֖ אֲלֵהֶ֑ם בַּהֲרִֽימְכֶ֤ם אֶת־חֶלְבּוֹ֙ מִמֶּ֔נּוּ וְנֶחְשַׁב֙ לַלְוִיִּ֔ם כִּתְבוּאַ֥ת גֹּ֖רֶן וְכִתְבוּאַ֥ת יָֽקֶב׃

Therefore thou shalt say to them, When you have set aside the best of it, then it shall be counted to the Levites as the increase of the threshingfloor, and as the increase of the winepress.