²¹ “I give to the Levites all the tithes^(A) in Israel as their inheritance^(B) in return for the work they do while serving at the tent of meeting.^{(C) 22} From now on the Israelites must not go near the tent of meeting, or they will bear the consequences of their sin and will die.^{(D) 23} It is the Levites who are to do the work at the tent of meeting and bear the responsibility for any offenses they commit against it. This is a lasting ordinance^(E) for the generations to come.^(F) They will receive no inheritance^(G) among the Israelites.^{(H) 24} Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord.^(I) That is why I said concerning them: ‘They will have no inheritance among the Israelites.’”

²⁵ The Lord said to Moses, ²⁶ “Speak to the Levites and say to them: ‘When you receive from the Israelites the tithe I give you^(J) as your inheritance, you must present a tenth of that tithe as the Lord’s offering.^{(K) 27} Your offering will be reckoned^(L) to you as grain from the threshing floor^(M) or juice from the winepress.^{(N) 28} In this way you also will present an offering to the Lord from all the tithes^(O) you receive from the Israelites. From these tithes you must give the Lord’s portion to Aaron the priest. ²⁹ You must present as the Lord’s portion the best and holiest part of everything given to you.’

³⁰ “Say to the Levites: ‘When you present the best part, it will be reckoned to you as the product of the threshing floor or the winepress.^{(P) 31} You and your households may eat the rest of it anywhere, for it is your wages for your work at the tent of meeting.^{(Q) 32} By presenting the best part^(R) of it you will not be guilty in this matter;^(S) then you will not defile the holy offerings^(T) of the Israelites, and you will not die.’”

Tithes

²² Be sure to set aside a tenth^(A) of all that your fields produce each year. ²³ Eat^(B) the tithe of your grain, new wine^(C) and olive oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name,^(D) so that you may learn^(E) to revere^(F) the Lord your God always. ²⁴ But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away), ²⁵ then exchange^(G) your tithe for silver, and take the silver with you and go to the place the Lord your God will choose. ²⁶ Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink,^(H) or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice.^{(I) 27} And do not neglect the Levites^(J) living in your towns, for they have no allotment or inheritance of their own.^(K)

²⁸ At the end of every three years, bring all the tithes^(L) of that year’s produce and store it in your towns,^{(M) 29} so that the Levites (who have no allotment^(N) or inheritance^(O) of their own) and the foreigners,^(P) the fatherless and the widows who live in your towns may come and eat and be satisfied,^(Q) and so that the Lord your God may bless^(R) you in all the work of your hands.