Numbers 18:21-24

The Dues to be Received by the Levites from the People. These are here confined to the tithes (p. 99) of all vegetable produce: but in Leviticus 27:32 f. reference is also made to a tithe of cattle. The dedication of tithes (p. 99) to religious purposes was propably a more highly regulated form of the dedication on firstfruits, originating at a time when the organisation of religion became more costly. The principle of tithing was not confined to religious purposes, but was adopted in the contributions exacted from the people by their rulers (1 Samuel 8:15).