Numbers 18:24
But I have given to the Levites for an inheritance the tithes of the Israelites that are offered to the Lord as a raised offering. That is why I said to them that among the Israelites they are to have no inheritance."
Numbers 18:26
"You are to speak to the Levites, and you must tell them, 'When you receive from the Israelites the tithe that I have given you from them as your inheritance, then you are to offer up from it as a raised offering to the Lord a tenth of the tithe.
Malachi 3:8-10
Can a person rob God? You indeed are robbing me, but you say, 'How are we robbing you?' In tithes and contributions!
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