But this is a mere trifle compared with what we find in the Priestly Code, where the whole tithe has become a mere due to be collected by the Levites (Nehemiah x. 38 [37]) on behalf of the clergy, whose endowment thereby is again very largely increased. Ezekiel is silent on this point also (xliv. 18-31), but as the tithe is demanded in Numbers (xviii. 21 seq.), so was it paid from the days of Nehemiah (x. 38 [37] seq.) by the church of the second temple. Later there was added over and above, so as to meet the divergent requirement of Deuteronomy, the so-called second tithe, which usually was consumed at Jerusalem, but in every third year was given to the poor (so Deuteronomy xxvi. 12, LXX), and in the end the tithe for the poor was paid separately over and above the first and second (Tobit i. 7, 8; Jos., Ant., iv. 8, 22). It is absolutely astounding that the tithe which in its proper nature should apply only to products of definite measure, such as corn and wine and oil (Deuteronomy xiv. 23), comes to be extended in the Priestly Code to cattle also, so that besides the male firstlings every tenth head of cattle and of sheep must also be paid to the priests. This demand, however, is not yet met with in Numbers xviii., nor even in Nehemiah x. 38, 39, but first occurs as a novel in Lev. xxvii. 32 (1Samuel viii. 17). Whether it ever came into the actual practice of Judaism seems doubtful; in 2Chronicles xxxi. 6 the tithe of cattle is indeed mentioned, but on the other hand the firstlings are not; in the pre-rabbinical literature no traces of it are discoverable,--especially not in Philo, who knows only of the ordinary tithes due to the Levites, and not of the tithes of cattle due to the priests (De praem. sacerd. 6).