Leviticus 27:30

30 aEvery 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.

Numbers 18:24

24For the tithe of the people of Israel, which bthey present as a contribution to the Lord, I have given to the Levites for an inheritance. Therefore I have said of them that they shall have no inheritance camong the people of Israel.”

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