(דף פו) ת״ר תרומה לכהן ומעשר ללוי דברי ר׳ עקיבא. ר׳ אלעזר בן עזריה אומר (שם ע״ב) לכהן לכהן ולא ללוי, אימא אף לכהן מ״ט דר״ע דכתיב (במדבר יח כו) ואל הלוים תדבר ואמרת אליהם בלוים קא משתעי קרא ואידך כדר׳ יהושע בן לוי דאמר ריב״ל בכ״ד מקומות נקראו כהנים לוים וזה אחד מהם (יחזקאל מד טו) והכהנים הלוים בני צדוק ור״ע וכו׳. ההיא גינתא דהוה שקיל ר׳ אלעזר בן עזריה מעשר ראשון מינה אזל ר׳ עקיבא אהדרה לפתחא לבי קברי. אמר עקיבא בתרמילו ואנא חיי. אתמר מפני מה קנסו לוים במעשר, פליגי בה ר׳ יוחנן וסביא, חד אמר שלא עלו בימי עזרא וחד אמר כדי שיסמכו כהנים עליו בימי טומאתן. ומנלן דלא סליקו בימי עזרא דכתיב (עזרא ח טו) ואקבצם אל הנהר הבא אל אחוה ונחנה שם ימים שלשה ואבינה בעם ובכהנים ומבני לוי לא מצאתי שם. אמר רב חסדא בתחלה לא היו מעמידין שוטרים אלא מן הלוים שנא׳ (דה״ב יט יא) ושוטרים הרבים בראשיכם. (Fol. 86) Our Rabbis were taught: "Heave-offering must be given to the priest, first tithe to the Levite," so says R. Akiba. R. Elazar b. Azaria, however, says: (Ib. b) "Even the first tithes must be given to the priest." Does he mean to the priest only and not to the Levite? Say, "Also to the priest." What is the reason for R. Akiba's statement? It is written (Num. 18, 26) And to the Levites shalt thou speaks, and say unto them. Hence the passage speaks concerning Levites. But the other authority explains the passage as R. Joshua b. Levi did. For R. Joshua b. Levi said: "In twenty-four places, priests are called Levites, and the following is one of them. (Ez. 44, 15) But the priests the Levites, the sons of Zadak," etc. There was a garden of which R. Elazar b. Azaria was getting the first tithes, whereupon R. Akiba went there and removed its entrance toward a cemetery. R. Elazar then remarked: "It is all right with Akiba, who has his [shepherd] bag wherein he keeps his maintenance (i.e., has a rich father-in-law); but how can I live through it?" It was taught: Why were the Levites punished with the tithes? R. Jochanan and one of the seniors of the academy differ. One said because they did not go up to the land of Israel in the time of Ezra, and the other said because the Priests should have to rely upon [cheap food,] during their uncleanliness. And when do we infer that they did not go to the land of Israel in the time of Ezra? It is written (Ez. 8, 15) And I gathered them together to the river that turneth unto the Ahava, and we encamped there three days; and I looked about among the people, and the priests, but of the sons of Levi I found none there. R. Chisda said: "In the beginning the executive officers were appointed only from the Levites, as it is said (II. Chr. 19, 11) And the Levites are officers before you; but nowadays such executive officers are appointed only from Israel, as it is said, And the numerous officers that are at your heads.