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Numbers 18:26
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24 For the tithes of the children of Israel, which they offer up as a heave offering to the Lord, I have given to the Levites as an inheritance; therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’ ”  

The Tithe of the Levites

25 Then the Lord spoke to Moses, saying,
26 “Speak thus to the Levites, and say to them: ‘When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the Lord, aa tenth of the tithe.  
27 And your heave offering shall be reckoned to you as though it were the grain of the athreshing floor and as the fullness of the winepress.  
28 Thus you shall also offer a heave offering to the Lord from all your tithes which you receive from the children of Israel, and you shall give the Lord’s heave offering from it to Aaron the priest.
29 Of all your gifts you shall offer up every heave offering due to the Lord, from all the1 best of them, the consecrated part of them.’  
30 Therefore you shall say to them: ‘When you have lifted up the best of it, then the rest shall be accounted to the Levites as the produce of the threshing floor and as the produce of the winepress.
Commentaries:


No entry exists in Forerunner Commentary for Numbers 18:26.

Numbers 18:25-32

In verse 27 where He talks about the Levites, I imagine this, along with Numbers 18:25-32 was the inspiration for Mr. Armstrong's decision to institute what we call "tithe of the tithe." Numbers 18:25-32 was a tithe that the Levites paid themselves, and it went, I believe, to the priests. I am not sure about that. I should have studied into it a little bit more, but it is called in the New King James "the tithe of the tithe." They received the tithes of the people, and then ten percent went to the priests.

Excerpted from Why We Tithe (Part 3)

 
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