ואכלת וגו'. זֶה מַעֲשֵׂר שֵׁנִי. שֶׁכְּבָר לִמְּדָנוּ לִתֵּן מַעֲשֵׂר רִאשׁוֹן לַלְוִיִם, שֶׁנֶּאֱמַר "כִּי תִקְחוּ מֵאֵת בְּנֵי יִשְׂרָאֵל וְגוֹ'" (במדבר י"ח) וְנָתַן לָהֶם רְשׁוּת לְאָכְלוֹ בְּכָל מָקוֹם, שֶׁנֶּאֱמַר "וַאֲכַלְתֶּם אֹתוֹ בְּכָל מָקוֹם" (שם י"ח), עַל כָּרְחֲךָ זֶה מַעֲשֵׂר אַחֵר הוּא: 'ואכלת וגו AND THOU SHALT EAT [BEFORE THE LORD THY GOD, IN THE PLACE WHICH HE SHALL CHOOSE … THE TITHE OF THY CORN etc.] — This is the “Second Tithe”, for it (Scripture) has already taught us to give the “First Tithe” to the Levites — as it is said, (Numbers 18:26) “[And unto the Levite shalt thou speak …], when ye take of the children of Israel the tithes”, etc., — and besides it gave them permission to eat it in any place, as it is said, (Numbers 18:31) “and ye shall eat it in any place” — thus you must admit that this tithe mentioned here, (which is to be eaten by an ordinary Israelite in Jerusalem) must be another one, — the “Second Tithe”.