 In Classical Rabbinical Literature, according to which the entire Torah was principally written by a single author (Moses), the "maaser sheni", and "maaser ani" were contrasted with the Maaser Rishon as entirely different tithes from each other, and for this reason gave the tithes the distinct names they possess.However, according to the view of some textual scholars, the latter tithe, which is mentioned in the Priestly Code, and constitutes an annual tithe given over to the Levites, additionally tithing cattle and wine, is a conflicting version of the same single tithe as the tithe formed by the "maaser ani" and "maaser sheni" taken together; the "maaser ani" and "maaser sheni" together being the Deuteronomist's version and the "maaser rishon" being the version of the priestly source; despite the fact that those tithes appear in both Leviticus and Deuteronomy.The Jewish Encyclopedia article (1911) concludes that there is no significant textual evidence that the tithes come from different sources and the theory ignores the role of "terumah" and "terumat maaser", which were separated for the priests.