127th mitzvah is that we are commanded
to separate ma'aser from produce
which grows from the ground.
source of this commandment is G‑d's statement, "[The inheritance I am giving the Levites
shall consist of] the ma'aser of the
Jewish people which they shall separate."
verse itself explains that ma'aser is
given to the Levites.
details of this mitzvah are explained
in tractate Ma'aseros.
is called ma'aser rishon, and is a
Biblical requirement only in Eretz