First tithe

[6] Unlike terumah given to the Kohen, the ma'aser rishon was not regarded as sacred, and as a result did not have to be ritually pure, neither was it required to be eaten in any particular location (such as the Temple in Jerusalem).

[7] Orthodox Judaism regards the tithe as still being required for any produce grown within the historic boundaries of the ancient Kingdoms of Israel and of Judah, covering the modern territories of the state of Israel, West Bank, Gaza Strip, Golan Heights, and portions of western Jordan.

However, because ma'aser rishon has no inherent sanctity, consistent with Numbers 18:31 (Levite tithes are wages), after terumat ma'aser has been removed, it is governed by the monetary civil laws which put the proof of a claim for monetary compensation on the person making the demand (the plaintiff).

Since the lineage of the Levites is currently uncertain, there is no obligation to provide ma'aser rishon to a questionable Levi, whereas, there is no rabbinic prohibition by doing so.

In the Priestly Code it is stated that the ma'aser rishon existed as the source of sustenance for the Levites, since they had no territory, and hence nowhere to keep livestock or perform agriculture (Numbers 18:21–24).

but this seemingly neglects the existence of a number of scattered Levite cities;[10] scholars believe that the tithe (i.e. the tithe of which the ma'sar ani and ma'aser rishon are conflicting versions) actually arose as a generic heave offering, given to priests at the sanctuaries for their sustenance, and only became distinct when the Aaronids began to position themselves as the only Levites that could be legitimate priests.

The Book of Amos, cited by some scholars for support of their proposition, admonishes the Israelites about their rebellious offerings to idols by mentioning practices that would be acceptable to idolatry but not Torah Law.

Likewise, this confused story does not clearly demonstrate how ma'aser sheni developed into a system where the owner separated the tithe for himself and had nothing to do with kings or priests.