John Gill Commentary Deuteronomy 14:27

"And the Levite that is within thy gates, thou shalt not forsake him; for he hath no portion nor inheritance with thee." — Deuteronomy 14:27 (ASV)

And the Levite that is within your gates, you shall not
forsake him
As not from giving him the first tithe, as Jarchi remarks, so he was not to forget him in this; he was not to leave him behind, but take him with him to partake of this entertainment:

for he has no part nor inheritance with you in the land :
see (Deuteronomy 12:12) .