2 Chronicles 31:16

31:16 They made disbursements to all the males three years old and up who were listed in the genealogical records – to all who would enter the Lord’s temple to serve on a daily basis and fulfill their duties as assigned to their divisions.

Leviticus 27:30-33

Redemption of the Tithe

27:30 “‘Any tithe 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. 27:31 If a man redeems part of his tithe, however, he must add one fifth to it. 27:32 All the tithe of herd or flock, everything which passes under the rod, the tenth one will be holy to the Lord. 27:33 The owner must not examine the animals to distinguish between good and bad, and he must not exchange it. If, however, he does exchange it, both the original animal and its substitute will be holy. It must not be redeemed.’”

Numbers 18:8-21

The Portion of the Priests

18:8 The Lord spoke to Aaron, “See, I have given you the responsibility for my raised offerings; I have given all the holy things of the Israelites to you as your priestly portion and to your sons as a perpetual ordinance. 18:9 Of all the most holy offerings reserved from the fire this will be yours: Every offering of theirs, whether from every grain offering or from every purification offering or from every reparation offering which they bring to me, will be most holy for you and for your sons. 18:10 You are to eat it as a most holy offering; every male may eat it. It will be holy to you.

18:11 “And this is yours: the raised offering of their gift, along with all the wave offerings of the Israelites. I have given them to you and to your sons and daughters with you as a perpetual ordinance. Everyone who is ceremonially clean in your household may eat of it.

18:12 “All the best of the olive oil and all the best of the wine and of the wheat, the first fruits of these things that they give to the Lord, I have given to you. 18:13 And whatever first ripe fruit in their land they bring to the Lord will be yours; everyone who is ceremonially clean in your household may eat of it.

18:14 “Everything devoted in Israel will be yours. 18:15 The firstborn of every womb which they present to the Lord, whether human or animal, will be yours. Nevertheless, the firstborn sons you must redeem, and the firstborn males of unclean animals you must redeem. 18:16 And those that must be redeemed you are to redeem when they are a month old, according to your estimation, for five shekels of silver according to the sanctuary shekel (which is twenty gerahs). 18:17 But you must not redeem the firstborn of a cow or a sheep or a goat; they are holy. You must splash their blood on the altar and burn their fat for an offering made by fire for a pleasing aroma to the Lord. 18:18 And their meat will be yours, just as the breast and the right hip of the raised offering is yours. 18:19 All the raised offerings of the holy things that the Israelites offer to the Lord, I have given to you, and to your sons and daughters with you, as a perpetual ordinance. It is a covenant of salt forever before the Lord for you and for your descendants with you.”

Duties of the Levites

18:20 The Lord spoke to Aaron, “You will have no inheritance in their land, nor will you have any portion of property among them – I am your portion and your inheritance among the Israelites. 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.

Numbers 18:26-28

18:26 “You are to speak to the Levites, and you must tell them, ‘When you receive from the Israelites the tithe that I have given you from them as your inheritance, then you are to offer up from it as a raised offering to the Lord a tenth of the tithe. 18:27 And your raised offering will be credited to you as though it were grain from the threshing floor or as new wine from the winepress. 18:28 Thus you are to offer up a raised offering to the Lord of all your tithes which you receive from the Israelites; and you must give the Lord’s raised offering from it to Aaron the priest.

Malachi 3:8-10

3:8 Can a person rob God? You indeed are robbing me, but you say, ‘How are we robbing you?’ In tithes and contributions! 3:9 You are bound for judgment because you are robbing me – this whole nation is guilty.

3:10 “Bring the entire tithe into the storehouse so that there may be food in my temple. Test me in this matter,” says the Lord who rules over all, “to see if I will not open for you the windows of heaven and pour out for you a blessing until there is no room for it all.