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== In the Hebrew Bible ==
The poor tithe is discussed in the [[Book of Deuteronomy]]:
:At the end of three years you shall bring forth all the tithe of your produce in that year, and shall lay it up inside your gates; And the Levite, because he has no part nor inheritance with you, and the stranger, and the orphan, and the widow, who are inside your gates, shall come, and shall eat and be satisfied; that the Lord your God may bless you in all the work of your hand which you do.” ({{Bibleverse|Deuteronomy|14:28|JP}})
:When you have finished tithing all the tithes of your produce in the third year, the year of the tithe, you shall give them to the Levite, the stranger, the orphan, and the widow, so that they can eat to satiety in your cities. ({{Bibleverse|Deuteronomy|26:12|JP}})
The early rabbis, the [[Tannaim]] and [[Amoraim]], understood these texts as describing two separate tithes: the [[first tithe]] (Hebrew: {{Hebrew|מעשר ראשון}} ''ma'aser rishon'') to be given to the Levites and the [[second tithe]] (Hebrew: {{Hebrew|מעשר שני}} ''ma'aser sheni'') in [[Leviticus]] {{Bibleverse-nb|lev|27:30|JP}} to be kept by its owner and to be eaten in Jerusalem, except in the third and sixth years of the sabbatical cycle, when instead of separating the second tithe, the poor tithe (''ma'sar ani'') was separated and given to the poor.<ref>David Instone-Brewer ''Traditions of the Rabbis from the Era of the New Testament'' Page 321 2004 "The rabbis understood these texts as describing two separate tithes: the first tithe (''maaser rishon'') which was for the Levites and the second tithe (''maaser sheni'') which was for eating in Jerusalem except every third year when it became the poor tithe (''maaser ani''). The passage in Leviticus 27 is traditionally interpreted as referring to second tithe because it speaks about redeeming the tithed produce, which was necessary only for second tithe."</ref>
== In the Works of Flavius Josephus ==
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