Leviticus 27:30

“And all the tithe of the land, etc.] Of which there were various sorts, the first tithe, the tithe out of the tithe, the second tithe, and the poor’s tithe, which are generally reduced to three, “The first tenth part of all increase I gave to the sons of Aaron, who ministered at Jerusalem: another tenth part I sold away, and went, and spent it every year at Jerusalem:” (Tobit 1:7)q so Maimonides f957 says, “after they had separated the first tithe every year, they separate the second tithe, as it is said (<051422>Deuteronomy 14:22,23); and in the third year, and in the sixth, they separate the poor’s tithe, instead of the second tithe:” so that, properly speaking, there were but two tithes,…”

“all the tithe of the land, whether of the seed of the land--This law gave the sanction of divine authority to an ancient usage (Gen 14:20; Gen 28:22). The whole produce of the land was subjected to the tithe tribute--it was a yearly rent which the Israelites, as tenants, paid to God, the owner of the land, and a thank offering they rendered to Him for the bounties of His providence. (See Pro 3:9; Co1 9:11; Gal 6:6).”

“The tithe - There are divers sorts of tithes, but this seems to be understood only of the ordinary and yearly tithes belonging to the Levites, as the very expression intimates, and the addition of the fifth part in case of redemption thereof implies. Leviticus 27:32”

“27:30 One-tenth (the “tithe”) of the harvest belonged to the Lord (Deut 14:22-26; cp. Lev 23:10-14). Members of the tribe of Levi, the priests and Levites, received no tribal lands. Accordingly, they were allotted one tenth of all produce from those who did own land (Num 18:21-29). This tithe was set aside every year (Deut 14:22) and was taken to the sanctuary; part of it was eaten there in a ritual meal (Deut 14:23-26). A second tithe was paid locally every third year to the local Levites and the poor (Deut 14:27-29; 26:12; contrast Amos 4:4). The Levites then paid a tithe of what they received to the Tabernacle priests (Num 18:26), who used it to support themselves and maintain the…”

“Gen 14:20, Gen 28:22; Num 18:21-24; Deu 12:5, Deu 12:6, Deu 14:22, Deu 14:23; Ch2 31:5, Ch2 31:6, Ch2 31:12; Neh 10:37, Neh 10:38, Neh 12:44, Neh 13:5, Neh 13:12; Mal 3:8-10; Mat 23:23; Luk 11:42, Luk 18:12; Heb 7:5-9 Leviticus 27:31”

“Lastly, the tenth of the land, both of the seed of the land - i.e., not of what was sown, but of what was yielded, the produce of the seed ( Deu 14:22), the harvest reaped, or "corn of the threshing-floor," Num 18:27 \- and also of the fruit of the tree, i.e., "the fulness of the press" ( Num 18:27), the wine and oil ( Deu 14:23), belonged to the Lord, were holy to Him, and could not be dedicated to Him by a vow. At the same time they could be redeemed by the addition of a fifth beyond the actual amount. Leviticus 27:32”