The Dues to be Received by the Levites from the People. These are here confined to the tithes (p. 99) of all vegetable produce: but in Leviticus 27:32 f. reference is also made to a tithe of cattle. The dedication of tithes (p. 99) to religious purposes was propably a more highly regulated form of the dedication on firstfruits, originating at a time when the organisation of religion became more costly. The principle of tithing was not confined to religious purposes, but was adopted in the contributions exacted from the people by their rulers (1 Samuel 8:15).
Numbers 18:21-24
21 And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.
22 Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die.b
23 But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance.
24 But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.