3,377. Must Kohanim and Leviim Separate Tithes?
Hilchos Maaser 1:3
Leviim and kohanim must take maaser rishon so that they can take terumas maaser from it. Kohanim must likewise take other terumos and maaseros, albeit for themselves. Since the priests receive all the various gifts of the crops, one might think they could eat the produce without taking terumos and maaseros. However, Numbers 18:28 teaches, “So shall you separate; also you....” “You” comes to include Leviim, while “also you” includes kohanim.
Hilchos Maaser 1:4
We do not confiscate tithes from kohanim as per Numbers 18:26: “When you take from the children of Israel....” Similarly, none of the gifts given to the kohanim need be given by one kohein to another. Ezra penalized the Leviim of his day that maaser rishon (first tithe) should be given exclusively to kohanim because they didn't return to Jerusalem with him.