Deuteronomy 14:22

22.Thou shalt truly tithe. He repeats in general terms the law before enacted, whereby he claims for God the tithe of all the fruit. He does not, however, immediately declare to whom they are to be paid, but inserts some provisions respecting other offerings, which I have elsewhere explained. But when, soon afterwards, in verse 27, he recommends the Levites to them, he shews what is the proper use to which they are to be applied. He signifies that it would be cruel to defraud the Levites of them, (217) and that they would be wicked and unjust if they were grudgingly to pay them the tithes, which were theirs by hereditary right, since their tribe possessed no inheritance in land.