1)

What are the implications of "be'Chol Makom"?

1.

Rashi: It implies that Ma'aser may even be eaten in a cemetery.

2.

Rashi (in Devarim 14:23): It implies that Ma'aser Rishon must be given to a Levi who is not a Kohen, 1 since a Kohen is forbidden to enter a cemetery. 2


1

Refer to 18:26:1:1. See also Torah Temimah, note 125.

2

See answer #1.

2)

What is the latter half of the Pasuk coming to teach us?

1.

Rashi: Refer to 3:8:1:1*.

2.

Moshav Zekenim (citing R. Eliezer of Garmaiza): If the Levi'im were to receive a portion, they would work the land. Now that they work for Hashem, Ma'aser is their portion from [what is received from] working the land.

3.

Sifri: It is teaching us that a Levi is only elgible to receive Ma'aser Rishon if he performs all the Avodos of a Levi - but not if he declines to fulfil even one of them.

3)

Why does the Torah insert the (otherwise superfluous) word "Atem u'Veischem"?

1.

Yevamos, 86a: To teach us that a Bas Yisrael who is married to a Levi is authorised to appoint a Shali'ach to take T'rumas Ma'aser from the Ma'aser that her husband receives. 1


1

See Torah Temimah, nmote 126.

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