(Devarim 18:1) "There shall not be to the Cohanim, the Levites, the entire tribe of Levi, a portion and an inheritance with Israel" From ( Ibid . 7) "And he (a Cohein) shall minister in the name of the L-rd his G-d," I know only of the Cohanim. Whence do I derive (the same for) the Levites? From ( Ibid . 1) "the entire tribe of Levi." "a portion": the spoils; "and an inheritance": the land. "The fire-offerings of the L-rd and His inheritance shall they eat": "the fire offerings": the Temple offerings. Whence do I derive the same for the boundary offerings (i.e., the terumoth and ma'aseroth of Eretz Yisrael) ? From "and His inheritance shall they eat."
Sifrei Devarim 163
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