Leviticus 27:30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord.
[Patriarchs & Prophets pp 525>526] “The tithe ... is the Lord's.” Here the same form of expression is employed as in the law of the Sabbath. “The seventh day is the Sabbath of the Lord thy God.” Exodus 20:10. God reserved to Himself a specified portion of man's time and of his means, and no man could, without guilt, appropriate either for his own interests. The tithe was to be exclusively devoted to the use of the Levites, the tribe that had been set apart for the service of the sanctuary. But this was by no means the limit of the contributions for religious purposes.
The tabernacle, as afterward the temple, was erected wholly by freewill offerings; and to provide for necessary repairs and other expenses, Moses directed that as often as the people were numbered, each should contribute a half shekel for “the service of the tabernacle.” In the time of Nehemiah a contribution was made yearly for this purpose. See Exodus 30:12-16; 2 Kings 12:4, 5; 2 Chronicles 24:4-13; Nehemiah 10:32, 33. From time to time sin offerings and thank offerings were brought to God. These were presented in great numbers at the annual feasts. And the most liberal provision was made for the poor.
Even before the tithe could be reserved there had been an acknowledgment of the claims of God. The first that ripened of every product of the land was consecrated to Him. The first of the wool when the sheep were shorn, of the grain when the wheat was threshed, the first of the oil and the wine, was set apart for God. So also were the first-born of all animals; and a redemption price was paid for the first-born son. The first fruits were to be presented before the Lord at the sanctuary, and were then devoted to the use of the priests.
Exodus 23:19 The first of the firstfruits of thy land thou shalt bring into the house of the Lord thy God.
May God add His blessing to the study of His word. "Good night" and God bless!