Numbers 18:24

For the tithe of the children of Israel, which they offer as a heave-offering unto Jehovah, I have given to the Levites for an inheritance: therefore I have said unto them, Among the children of Israel they shall have no inheritance.

Numbers 18:26

Moreover thou shalt speak unto the Levites, and say unto them, When ye take of the children of Israel the tithe which I have given you from them for your inheritance, then ye shall offer up a heave-offering of it for Jehovah, a tithe of the tithe.

Malachi 3:8-10

Will a man rob God? yet ye rob me. But ye say, Wherein have we robbed thee? In tithes and offerings.

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American Standard Version Public Domain