Lev 27:30-34, Num 18:21-28 | ESV | STEP | Every 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 .

Leviticus 27:30-34

30 ^a“Every 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. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that ^bpass under the herdsman’s staff, shall be holy to the Lord. 33 One shall not differentiate between good or bad, ^cneither shall he make a substitute for it; and if he does substitute for it, then both it and the substitute shall be holy; it shall not be redeemed.”

34 ^dThese are the commandments that the Lord commanded Moses for the people of Israel ^eon Mount Sinai.

Numbers 18:21-28

21 ^f“To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting, 22 ^gso that the people of Israel do not come near the tent of meeting, ^hlest they bear sin and die. 23 But ⁱthe Levites shall do the service of the tent of meeting, ^jand they shall bear their iniquity. It shall be a perpetual statute throughout your generations, and among the people of Israel they shall have no inheritance. 24 For the tithe of the people of Israel, which ^kthey 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 ^lamong the people of Israel.”

25 And the Lord spoke to Moses, saying, 26 “Moreover, you shall speak and say to the Levites, ‘When you take from the people of Israel the tithe that I have given you from them for your inheritance, then you shall present a contribution from it to the Lord, ^ma tithe of the tithe. 27 ⁿAnd your contribution shall be counted to you as though it were the grain of the threshing floor, and as the fullness of the winepress. 28 So you shall also present a contribution to the Lord from all your tithes, which you receive from the people of Israel. And from it you shall give the Lord’s contribution to Aaron the priest.