Leviticus 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.

Deuteronomy 14:28

14:28 At the end of every three years you must bring all the tithe of your produce, in that very year, and you must store it up in your villages.

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.