(Devarim 12:12) "And you shall rejoice": It is written here "rejoicing," and, elsewhere (27:7) "rejoicing." Just as the "rejoicing" there is with peace-offerings, so, the "rejoicing" here. "before the L-rd your G-d": in the respective precincts. "you, your sons, your daughters, your men-servants, your maid-servants": priority being given in order of affection. "and the Levite in your gates, for he has no portion or inheritance with you": Wherever you find the Levite, give him his portion (first-tithe). If he has no portion, he gives him poor-tithe. If he has no poor-tithe, he gives him peace-offerings.
Sifrei Devarim 69
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