Leviticus 27:30
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.
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.