<P> The tithe is specifically mentioned in the Books of Leviticus, Numbers and Deuteronomy . The tithe system was organized in a three - year cycle, corresponding to the Shemittah - cycle . These tithes were in reality more like taxes for the people of Israel and were mandatory, not optional giving . This tithe was distributed locally "within thy gates" (Deuteronomy 14: 28) to support the Levites and assist the poor . </P> <P> Every year, Bikkurim, Terumah, Ma'aser Rishon and Terumat Ma'aser were separated from the grain, wine and oil (Deuteronomy 14: 22). (As regards other fruit and produce, the Biblical requirement to tithe is a source of debate .) The first tithe is giving of one tenth of agricultural produce (after the giving of the standard terumah) to the Levite (or Aaronic priests). Historically, during the First Temple period, the first tithe was given to the Levites . Approximately at the beginning of the Second Temple construction, Ezra and his Beth din implemented its giving to the kohanim . </P> <P> Unlike other offerings which were restricted to consumption within the tabernacle, the second tithe could be consumed anywhere . On years one, two, four and five of the Shemittah - cycle, God commanded the Children of Israel to take a second tithe that was to be brought to the place of the Temple (Deuteronomy 14: 23). The owner of the produce was to separate and bring 1 / 10 of his finished produce to the Old City of Jerusalem after separating Terumah and the first tithe, but if the family lived too far from Jerusalem, the tithe could be redeemed upon coins (Deuteronomy 14: 24--25). Then, the Bible required the owner of the redeemed coins to spend the tithe "to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish" (Deuteronomy 14: 26). Implicit in the commandment was an obligation to spend the coins on items meant for human consumption . </P> <P> In years three and six of the Shemittah - cycle the Israelites set aside the (second) tithe instead as the poor tithe, and it was given to the strangers, orphans, and widows . </P>

Where was tithe first recorded in the bible