Leviticus 27:30-34

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.’”

Final Colophon

27:34 These are the commandments which the Lord commanded Moses to tell the Israelites at Mount Sinai.

Numbers 18:21-28

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. 18:22 No longer may the Israelites approach the tent of meeting, or else they will bear their sin and die. 18:23 But the Levites must perform the service of the tent of meeting, and they must bear their iniquity. It will be a perpetual ordinance throughout your generations that among the Israelites the Levites have no inheritance. 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.”

Instructions for the Levites

18:25 The Lord spoke to Moses: 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.