Torah Temimah → יְבָמוֹת / יְרוּשַׁלְמִי · R’ Akiva
English: It was taught, R’ Akiva says: terumah to the kohen, maaser rishon to the Levi — “you shall eat it in any place”: one who can eat it in any place.
Maaser rishon is the Levi’s portion.
Maaser rishon may be eaten anywhere (unlike terumah), so it is the Levi’s portion.