Numbers 18:21

“Moreover, you shall speak to the Levites and say to them, ‘When you take from the sons of Israel the tithe which I have given you from them for your inheritance, then you shall raise up a contribution offering from it to Yahweh, a tithe of the tithe.

“And you shall exact a levy for Yahweh from the men of war who went out to battle, one in five hundred of the persons and of the cattle and of the donkeys and of the sheep;

“They shall eat equal portions, except what they receive from the sale of their fathers’ estates.

We will also bring the first of our dough, our contributions, the fruit of every tree, the new wine and the oil to the priests at the chambers of the house of our God, and the tithe of our ground to the Levites, for the Levites are they who receive the tithes in all the towns where we serve.

So all Israel in the days of Zerubbabel and Nehemiah were giving the portions due the singers and the gatekeepers as each day required, and set apart the holy portion for the Levites, and the Levites set apart the holy portion for the sons of Aaron.

had prepared a large room for him, where formerly they put the grain offerings, the frankincense, the utensils, and the tithes of grain, also new wine and oil commanded for the Levites, the singers, and the gatekeepers, as well as the contributions for the priests.

“Then you will know that I have sent this commandment to you, that My covenant may continue with Levi,” says Yahweh of hosts.

“Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,” says Yahweh of hosts, “if I will not open for you the windows of heaven and empty out for you a blessing until it is beyond enough.

And those indeed of the sons of Levi, who receive the priest’s office, have a commandment in the Law to collect a tenth from the people, that is, from their brothers, although these are descended from Abraham.