One-tenth of the harvest (called the "tithe") belonged to the Lord (Deuteronomy 14:22–26; compare Leviticus 23:10–14). The tribe of Levi, which included priests and Levites, did not receive tribal lands. Instead, they received one-tenth of all produce from landowners (Numbers 18:21–29). They set aside this tithe each year (Deuteronomy 14:22). They took it to the sanctuary, where they ate part of it in a ceremony meal (Deuteronomy 14:23–26).
Every third year, they gave a second tithe locally to the Levites and the poor (Deuteronomy 14:27–29; 26:12; see Amos 4:4 for contrast). The Levites then gave a tithe of what they received to the priests of the tabernacle (Numbers 18:26). They used it for their support and to maintain the sanctuary.
Some interpreters believe there were three tithes:
the first for the Levites,
the second consumed at the sanctuary, and
the third for the poor every third year.
Others think there was one tithe, given at the sanctuary for two years, then locally every third year.