Tithes: Mosaic Laws Instituting
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Leviticus 27:30–33
Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD. / If a man wishes to redeem part of his tithe, he must add a fifth to its value. / Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD.
Numbers 18:21–24
Behold, I have given to the Levites all the tithes in Israel as an inheritance in return for the work they do, the service of the Tent of Meeting. / No longer may the Israelites come near to the Tent of Meeting, or they will incur guilt and die. / The Levites are to perform the work of the Tent of Meeting, and they must bear their iniquity. This is a permanent statute for the generations to come. The Levites will not receive an inheritance among the Israelites.
Deuteronomy 12:6, 7, 17–19
To that place you are to bring your burnt offerings and sacrifices, your tithes and heave offerings, your vow offerings and freewill offerings, as well as the firstborn of your herds and flocks. / There, in the presence of the LORD your God, you and your households shall eat and rejoice in all you do, because the LORD your God has blessed you. / Within your gates you must not eat the tithe of your grain or new wine or oil, the firstborn of your herds or flocks, any of the offerings that you have vowed to give, or your freewill offerings or special gifts.
Deuteronomy 14:22–29
You must be sure to set aside a tenth of all the produce brought forth each year from your fields. / And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always. / But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away,
Deuteronomy 26:12–15
When you have finished laying aside a tenth of all your produce in the third year, the year of the tithe, you are to give it to the Levite, the foreigner, the fatherless, and the widow, that they may eat and be filled within your gates. / Then you shall declare in the presence of the LORD your God, “I have removed from my house the sacred portion and have given it to the Levite, the foreigner, the fatherless, and the widow, according to all the commandments You have given me. I have not transgressed or forgotten Your commandments. / I have not eaten any of the sacred portion while in mourning, or removed any of it while unclean, or offered any of it for the dead. I have obeyed the LORD my God; I have done everything You commanded me.