Numbers 18:21-28

21“I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting. 22From now on the Israelites must not go near the tent of meeting, or they will bear the consequences of their sin and will die. 23It 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 for the generations to come. They will receive no inheritance among the Israelites.

24Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD . That is why I said concerning them: ‘They will have no inheritance among the Israelites.’ ” 25The LORD said to Moses, 26“Speak to the Levites and say to them: ‘When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the LORD ’s offering. 27Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. 28In this way you also will present an offering to the LORD from all the tithes you receive from the Israelites. From these tithes you must give the LORD ’s portion to Aaron the priest.