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Notice, in one case, ma’aser are received by mortal men; in the other case, ma’aser are received by one of whom we have solemn eidus (testimony) that hu Chai ("he lives!").

One could even go so far as to say that even Levi, who receives ma’aser, has paid ma’aser through Avraham Avinu,

10 For Levi was still in the loins of his ancestor Avraham when Malki-Tzedek met Avraham Avinu.

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