Bible

 

Numbers 18:26

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26 Moreover thou shalt speak unto the Levites, and say unto them, When ye take of the children of Israel the tithe which I have given you from them for your inheritance, then ye shall offer up a heave-offering of it for Jehovah, a tithe of the tithe.

Bible

 

Deuteronomy 26:2

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2 that thou shalt take of the first of all the fruit of the ground, which thou shalt bring in from thy land that Jehovah thy God giveth thee; and thou shalt put it in a basket, and shalt go unto the place which Jehovah thy God shall choose, to cause his name to dwell there.