Numbers 18:24
But the tithes of the sons of Israel, which they offer as a heave offering to Jehovah, I have given to the Levites to inherit. Therefore I have said to them, Among the sons of Israel they shall have no inheritance.
Numbers 18:26
And you shall speak to the Levites, and you shall say to them, When you take tithes from the sons of Israel, which I have given you from them for your inheritance, then you shall offer up a heave offering of it for Jehovah, a tenth of the tithe.
Malachi 3:8-10
Will a man rob God? Yet you have robbed Me. But you say, In what have we robbed You? In the tithe and the offering!
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