(Devarim 14:29) "and the stranger, and the orphan, and the widow that are in your gates": I might think (that they take poor-tithe) whether or not they are needy. And do not wonder about this, for it is written (Ibid. 24;17) "You shall not take as a pledge the garment of a widow" — whether rich or poor. It is, therefore, written (Vayikra 23:22) "To the poor man and to the stranger shall you leave them." Just as a poor man is needy, so, all (to take poor-tithe) must be needy.