The Tenth in the Third Year

12 “When you have finished paying all the tenth of your produce in the third year,(A) the year of the tenth, you are to give it to the Levites, resident aliens, fatherless children, and widows, so that they may eat in your towns and be satisfied.

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12 The offering, the tenth, and the dedicated things were brought faithfully. Conaniah the Levite was the officer in charge of them, and his brother Shimei was second.(A)

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37 We will bring a loaf from our first batch of dough(A) to the priests at the storerooms of the house of our God. We will also bring the firstfruits of our grain offerings, of every fruit tree, and of the new wine and fresh oil.(B) A tenth of our land’s produce belongs to the Levites, for the Levites are to collect the one-tenth offering in all our agricultural towns.(C) 38 A priest from Aaron’s descendants is to accompany the Levites when they collect the tenth,(D) and the Levites are to take a tenth of this offering to the storerooms of the treasury in the house of our God.(E)

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The sons of Levi who receive the priestly office have a command according to the law to collect a tenth from the people(A)—that is, from their brothers and sisters—though they have also descended from Abraham.

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