Numbers 18:21-28

21 I give to the Levites all the tithes that the Israelites give to me. These tithes will belong to the Levites because they serve me in the Tent of Meeting. The tithes will pay them for their work. 22 The other Israelites must not go near the Tent of Meeting again. If they do go near it, they will be guilty of a sin. They will die as their punishment. 23 Only the Levites must do the work in the Tent of Meeting. And if they do anything wrong there, they will be guilty. This will be a rule for you and for all your descendants. The Levites will not receive their own land among the other Israelite tribes. 24 Instead, I give to the Levites the tithes that the Israelites bring to the Lord as their offerings. That is why I have said to the Levites, “You will not receive your own land, as the other Israelites do.” ’

18:21The tenth part of the food that people gave to God was called a tithe.

25 The Lord said to Moses, 26 ‘You must tell the Levites, “When you receive the tithes from the Israelites, you must offer one tenth of those tithes as a special gift to the Lord. That will be your tithe from the tithes that I have given to you. 27 The Lord will accept this special gift like the tithe that a farmer gives from his grain or his wine. 28 That is how you will make a special offering to the Lord from the tithes that you receive from the Israelites. You must give this special offering to Aaron the priest.