“You shall truly tithe all the increase of your grain that the field produces year by year. And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always.”
The tithe talked about in these verses was not given to the Levites for the work of the tabernacle, but instead was used by the individuals during God’s seven annual festivals. This has been called a festival tithe or a second tithe.
Further details are given in verses 24 through 27, including permission for farmers to turn their agricultural tithe into money, instructions for use of the tithe for enjoyment of the festivals and encouragement to share with others.
For more about tithing, see our article “Tithing: What Is It? ”