^30 (A)One tenth of all the produce of the land, whether grain or fruit, belongs to the Lord. ³¹ If you wish to buy any of it back, you must pay the standard price plus an additional 20 percent. ³² One of every ten domestic animals belongs to the Lord. When the animals are counted, every tenth one belongs to the Lord. ³³ You may not arrange the animals so that the poor animals are chosen, and you may not make any substitutions. If you do substitute one animal for another, then both animals will belong to the Lord and may not be bought back.

The Law of the Tithe

^22 (A)“Set aside a tithe—a tenth of all that your fields produce each year. ²³ Then go to the one place where the Lord your God has chosen to be worshiped; and there in his presence eat the tithes of your grain, wine, and olive oil, and the first-born of your cattle and sheep. Do this so that you may learn to honor the Lord your God always. ²⁴ If the place of worship is too far from your home for you to carry there the tithe of the produce that the Lord has blessed you with, then do this: ²⁵ Sell your produce and take the money with you to the one place of worship. ²⁶ Spend it on whatever you want—beef, lamb, wine, beer—and there, in the presence of the Lord your God, you and your families are to eat and enjoy yourselves.

²⁷ “Do not neglect the Levites who live in your towns; they have no property of their own. ²⁸ At the end of every third year bring the tithe of all your crops and store it in your towns. ²⁹ This food is for the Levites, since they own no property, and for the foreigners, orphans, and widows who live in your towns. They are to come and get all they need. Do this, and the Lord your God will bless you in everything you do.