Rashi #1: It implies that Ma'aser may be eaten anywhere, even in a cemetery.

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

Targum Yonasan: With reference to T'rumas Ma'aser, it is permitting the Kohen to eat it anywhere (and not specificlly in Yerushalayim).

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

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

Sifri: It teaches 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 undertake to fulfil even one of them.

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