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.

Numbers 18:24

18:24 But I have given to the Levites for an inheritance the tithes of the Israelites that are offered to the Lord as a raised offering. That is why I said to them that among the Israelites they are to have no inheritance.”