WIDOWS THAT EAT TERUMAH AND MA'ASER
(Gemara) Question: Even a non-Levi may eat Ma'aser!
Answer (Rav Nachman): Our Mishnah is like R. Meir, who permits Ma'aser Rishon only to Leviyim.
(Beraisa - R. Meir): Terumah is given to (and eaten by) a Kohen, and Ma'aser to a Levi;
R. Eliezer ben Azaryah permits Ma'aser even to a Kohen.
Objection: This implies that someone forbids (a Kohen to eat Ma'aser. This is unreasonable!)
Correction: R. Eliezer ben Azaryah permits giving Ma'aser even to a Kohen.
Question: What is R. Meir's reason?
Answer (Rav Acha brei d'Rava citing a tradition): A verse equates Ma'aser Rishon to Terumah to teach that just like Terumah is forbidden to a Zar, so Ma'aser is forbidden to a non-Levi.
Suggestion: Just like a Zar who eats Terumah is Chayav Misah (b'Yedei Shamayim, if he was Mezid) and adds a fifth (when paying for what he b'Shogeg), the same applies to (a non-Levi who eats) Ma'aser!
Rejection: "They will die for it (Terumah) ... and add a fifth on it" - "for it" and not for Ma'aser; "on it" and not on Ma'aser.
Chachamim say, Ma'aser is equated to Terumah to teach that just like failure to separate Terumah is Tovel (forbids eating the produce), also regarding Ma'aser Rishon:
Version #1 (Beraisa - R. Yosi) Question: One might have thought that one is liable for Tevel only if nothing was separated. What is the source to Mechayev if Terumah was separated, but not Ma'aser Rishon, or Ma'aser Rishon but not Ma'aser Sheni or (even) Ma'aser Oni?
Answer: It says "You cannot eat in your gates" and "They will eat in your gates";
The latter verse refers to Ma'aser Oni. Likewise, the former forbids produce that still 'contains' (i.e. is Tevel to) Ma'aser Oni.
Had we learned only from these verses, one might have thought that eating such Tevel is only a Lav. Ma'aser is equated to Terumah to teach that one is Chayav Misah for it.
Version #2 - Question: We learn that Ma'aser Rishon is Tovel like R. Yosi does! (Why is the Hekesh to Terumah needed?)
Answer: R. Yosi teaches only that there is a Lav for such Tevel. The Hekesh teaches that there is Misah.
Question (against Rav Nachman): The Mishnah cannot be R. Meir!
(Seifa): A Bas Levi (pregnant from or Mekudeshes to or Shomeres Yavam) to a Kohen, or a Bas Kohen to a Levi may not eat Terumah nor Ma'aser.
Since R. Meir permits a Kohen to eat Ma'aser, there is no reason why she may not eat!
Answer #1 (Rav Sheshes): 'She does not eat (Ma'aser)' means that she cannot authorize separating (Terumas Ma'aser from her husband's Ma'aser).
Question: This implies that after Nisu'in she may authorize!
Answer: Yes!
(Beraisa): "You will eat ... and your household" teaches that a Bas Yisrael married to a Levi may authorize separating (Terumas) Ma'aser;
Question: Perhaps this teaches that she may eat!
Answer: We already know this from a Kal va'Chomer:
Terumah is stringent, yet a Bas Yisrael married to a Kohen may eat it. Ma'aser is lenient, all the more so a Levi's wife may eat it!
Answer #2 (Mar brei d'Ravna): 'She does not eat (Ma'aser)' means that she does receive it (from Yisraelim) at the granaries.
Question: We understand according to the opinion that the reason why women don't receive at the granaries is because it will lead to seclusion;
However, according to the opinion that it is lest she be divorced (and continue to receive), even if a Bas Levi is divorced from a Kohen, she may still eat Ma'aser!
Counter-question: If a Bas Kohen is divorced (from a Kohen), she is also allowed to eat Terumah (so why does this opinion say that she does not collect while married?)!
Answer to both questions: You must say that we decree lest a Bas Yisrael continue to collect after she was divorced from a Kohen or a Levi.
Question: If so, even after Nisu'in she should not receive!
Answer: That is true! Since the Reisha discusses Kidushin, also the Seifa does.
DO KOHANIM RECEIVE MA'ASER?
(Beraisa - R. Akiva): Terumah is given to a Kohen, and Ma'aser to a Levi;
R. Eliezer ben Azaryah says, (it is given) to a Kohen.
Question: It is given to a Kohen, but not to a Levi?!
Correction: Rather, it is even to a Kohen.
Question: What is R. Akiva's reason?
Answer: It says "To the Leviyim"!
R. Eliezer ben Azaryah holds like R. Yehoshua ben Levi:
(R. Yehoshua ben Levi): In 24 places, Kohanim are called Leviyim. One of them is "Ha'Kohanim ha'Leviyim Bnei Tzadok".
R. Akiva says that this cannot apply here, for it says "You will eat it (Ma'aser) in all places". A Kohen cannot eat it in a cemetery.
R. Eliezer ben Azaryah says, this verse comes to teach that it need not be eaten within the walls of Yerushalayim, and one is not lashed for eating it if he is Tamei.
R. Eliezer ben Azaryah used to receive Ma'aser from a certain woman. R. Akiva switched her door to open to a cemetery.
R. Eliezer ben Azaryah: With Akiva around, how will I live?!
Question: (It says elsewhere that Leviyim were fined, and others would receive Ma'aser.) Why were the Leviyim fined?
R. Yonasan and elders argued about this.
Answer #1: They did not return to Eretz Yisrael (from Bavel) in the days of Ezra.
Answer #2: It was to provide Kohanim with what to eat when they are Tamei.
Objection: That is no reason to fine the Leviyim!
Retraction: Rather, all agree that the fine was because they did not return with Ezra. They argue about who received Ma'aser as a result of the fine:
Opinion #1: It was given to the poor.
Opinion #2: A Kohen, when he is Tamei, is like a poor man.
Question: According to the opinion that it was given to the poor, we understand why R. Akiva switched the woman's door to the cemetery (rich Kohanim may not take Ma'aser).
However, according to the opinion that Kohanim receive it, why did he switch her door?
Answer: He told R. Eliezer ben Azaryah 'if you are taking it because of the fine, you are entitled to it. If you believe that mid'Oraisa Kohanim receive it, you are not entitled to it.'
Question: How do we know that Leviyim did not return with Ezra?
Answer: "I did not find a Levi".
(Rav Chisda): Originally, officers were only appointed from Leviyim - "The officers, the Leviyim in front of you";
Today, we only appoint from Yisrael - "The officers of the many in front of you."
WHEN A WIDOW EATS TERUMAH AND MA'ASER
(Mishnah): If a Bas Yisrael married a Kohen, she eats Terumah. If he died and she has a son from him, she eats Terumah;
If she (then) married a Levi, she eats Ma'aser. If he died, and she has a son from him, she eats Ma'aser;
If she married a Yisrael, she may not eat Terumah or Ma'aser. If he died and she has a son from him, she may not eat them;
If her son from the Yisrael died, she may eat Ma'aser. If her son from the Levi then died, she may eat Terumah. If her son from the Kohen died, she may not eat Terumah or Ma'aser.