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== In Josephus ==
Jewish-Roman historian [[Flavius Josephus]] refers to the first, second, and third (or poor man's) tithe. The third tithe was to be brought to the [[Levites]], every third and sixth year of the seven year Sabbath cycle. The distribution of which to be given to those in need or want, especially widowed women and orphan children.<ref>{{cite wikisource |last=Josephus |first=Flavius |title=Antiquities of the Jews |wslink=The Antiquities of the Jews/Book IV|page=book IV chapter 8}}</ref>
== In the Talmud ==
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