Deuteronomy 14:22

¹⁷You may not eat within your gates the tithe of your grain, or of your new wine, or of your oil, or the firstborn of your herd or of your flock, nor any of your vows which you vow, nor your free will offerings, nor the wave offering of your hand;

³⁷and that we should bring the first fruits of our dough, our wave offerings, the fruit of all kinds of trees, and the new wine and the oil, to the priests, to the rooms of the house of our God; and the tithes of our ground to the Levites; for they, the Levites, take the tithes in all our farming villages.

²¹“To the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the Tent of Meeting.

⁶You shall bring your burnt offerings, your sacrifices, your tithes, the wave offering of your hand, your vows, your free will offerings, and the firstborn of your herd and of your flock there.

¹²When you have finished tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates and be filled. ¹³You shall say before the LORD your God, “I have put away the holy things out of my house, and also have given them to the Levite, to the foreigner, to the fatherless, and to the widow, according to all your commandment which you have commanded me. I have not transgressed any of your commandments, neither have I forgotten them. ¹⁴I have not eaten of it in my mourning, neither have I removed any of it while I was unclean, nor given of it for the dead. I have listened to the LORD my God’s voice. I have done according to all that you have commanded me. ¹⁵Look down from your holy habitation, from heaven, and bless your people Israel, and the ground which you have given us, as you swore to our fathers, a land flowing with milk and honey.”

³⁰“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s. It is holy to the LORD. ³¹If a man redeems anything of his tithe, he shall add a fifth part to it. ³²All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to the LORD. ³³He shall not examine whether it is good or bad, neither shall he exchange it. If he exchanges it at all, then both it and that for which it is exchanged shall be holy. It shall not be redeemed.’”