Faith – אֱמוּנָה

• Sefer HaChinuch (Mitzvah 508) teaches that even the Levites, who themselves depend on the people’s gifts, must still give a portion. This strengthens faith that all sustenance comes from Hashem, and that none are exempt from serving Him through giving.

Holiness – קְדֻשָּׁה

• Talmud (Yevamot 86b) rules that Terumat Ma’aser carries the same sanctity and restrictions as Terumah Gedolah. The mitzvah elevates produce into a holy gift reserved for Kohanim.

Charity – צְדָקָה

• Rambam (Hilchot Terumot 3:11) emphasizes that Levites must give a precise tenth of their tithe to the Kohanim. This act embodies structured charity, showing that giving is not optional generosity but a commanded duty.

Justice – צֶדֶק

• Rashi (Numbers 18:26) notes that even recipients of gifts are obligated to give from what they receive. This reflects justice and fairness — no one is excluded from responsibility to share.

Community – קְהִלָּה

• By commanding Levites to give to Kohanim, the Torah ensures that all parts of the community contribute to those who serve in the holiest capacity. This creates a layered system of mutual support.

Agriculture – חַקְלָאוּת

• Like other agricultural mitzvot, this command ties farming and produce to sanctity. The “tithe of the tithe” ensures that the holiness of the harvest reaches its highest recipients.

Terumah / Ma’aser – תְּרוּמָה / מַעֲשֵׂר

• Rambam stresses that Terumat Ma’aser is distinct but carries equal sanctity to Terumah Gedolah. It highlights the complex system of agricultural separation required by the Torah.

Priests – כֹּהֲנִים

• Kohanim are the direct beneficiaries, receiving this portion as part of their Divine service. It sustains them in their Temple duties and Torah teaching.

Levites – לְוִיִּם

• The mitzvah trains Levites in humility and responsibility. Even though they rely on gifts, they must pass on part of their share, modeling generosity and discipline.

Eretz Yisrael – אֶרֶץ יִשְׂרָאֵל

• Talmud (Kiddushin 38b–39a) affirms that Terumat Ma’aser applies biblically only in the Land of Israel, like the other agricultural separations.

Bein Adam L’Makom – בֵּין אָדָם לְמָקוֹם

• By separating this portion, Levites fulfill Hashem’s command, sanctifying their inheritance as service to Him.

Bein Adam L’Chavero – בֵּין אָדָם לַחֲבֵרוֹ

• The mitzvah also expresses fairness to others. Levites must recognize their role within the wider system of sharing, ensuring that Kohanim are supported through their portion as well.