Imamat 27:30

Redemption of the Tithe

27:30 “‘Any tithe ¹  of the land, from the grain of the land or from the fruit of the trees, belongs to the Lord; it is holy to the Lord.

Bilangan 18:21

18:21 See, I have given the Levites all the tithes in Israel for an inheritance, for their service which they perform – the service of the tent of meeting.

[27:30]  ¹ tn On the “tithe” system in Israel, see R. E. Averbeck, NIDOTTE 2:1035-55 and esp. pp. 1041-42 on Lev 27:30-33.