¹² I also assign to you all the best^(A) of the new oil and of the new wine and grain that they give to the Lord as their first produce that has been processed. ¹³ The first-ripened fruits of whatever is in their land, which they bring to the Lord, shall be yours; all of your household who are clean may eat them.

²⁴ for I have assigned to the Levites as their heritage the tithes which the Israelites put aside as a contribution to the Lord. That is why I have said, they will not have any heritage among the Israelites.

Tithes. ²² Each year you shall tithe all the produce of your seed that grows in the field;^{(A) 23} then in the place which the Lord, your God, chooses as the dwelling place of his name^(B) you shall eat in his presence the tithe of your grain, wine and oil, as well as the firstlings of your herd and flock, that you may learn always to fear the Lord, your God. ^24 (C)But if, when the Lord, your God, blesses you, the journey is too much for you and you are not able to bring your tithe, because the place which the Lord, your God, chooses to put his name is too far for you, ²⁵ you may exchange the tithe for money, and with the money securely in hand, go to the place which the Lord, your God, chooses. ²⁶ You may then exchange the money for whatever you desire, oxen or sheep, wine or beer, or anything else you want, and there in the presence of the Lord, your God, you shall consume it and rejoice, you and your household together.^{(D) 27} But do not neglect the Levite within your gates, for he has no hereditary portion with you.^(E)

^28 (F)At the end of every third year you shall bring out all the tithes of your produce for that year and deposit them within your own communities, ²⁹ that the Levite who has no hereditary portion with you, and also the resident alien, the orphan and the widow within your gates, may come and eat and be satisfied; so that the Lord, your God, may bless you in all that you undertake.

⁴ The first fruits of your grain, your wine, and your oil,^(A) as well as the first shearing of your flock, you shall also give him. ⁵ For the Lord, your God, has chosen him out of all your tribes to be in attendance to minister in the name of the Lord, him and his descendants for all time.^(B)