Definition and Purpose
In the biblical context, tithes refer to the practice of giving one-tenth of one's produce or earnings as an offering to God. The concept of tithing is deeply rooted in the Old Testament and serves as a means of supporting the Levitical priesthood, who were set apart for religious duties and did not possess a territorial inheritance like the other tribes of Israel.

Biblical Foundation
The institution of tithes for the Levites is primarily established in the Book of Numbers. Numbers 18:21 states, "Behold, I have given the Levites all the tithes in Israel as an inheritance in return for the work they do, the work of the Tent of Meeting." This verse underscores the divine provision for the Levites, who were responsible for the spiritual and ritualistic functions of the nation.

Role of the Levites
The Levites were descendants of Levi, one of the twelve sons of Jacob. Unlike the other tribes, the Levites were not allocated a specific territory in the Promised Land. Instead, their inheritance was the Lord Himself, and they were tasked with the service of the Tabernacle and later the Temple. Their duties included assisting the priests, maintaining the sanctuary, and teaching the Law to the people.

Distribution and Use
The tithes collected from the Israelites were intended to sustain the Levites and their families. Numbers 18:24 further clarifies, "For the tithes that the Israelites present as a contribution to the LORD I have given to the Levites as their inheritance. That is why I told them that they would have no inheritance among the Israelites." This system ensured that the Levites could dedicate themselves fully to their religious responsibilities without the burden of agricultural labor.

Secondary Tithes and Offerings
In addition to the primary tithe for the Levites, the Israelites were also instructed to set aside a second tithe, which was used for festival celebrations and to support the poor, including the Levites, within their communities (Deuteronomy 14:28-29). This practice reinforced the communal and inclusive nature of worship and provision in Israelite society.

Theological Significance
The tithing system highlights the principle of stewardship and the acknowledgment of God's sovereignty over all resources. By providing for the Levites through tithes, the Israelites demonstrated their obedience to God's commandments and their commitment to maintaining the spiritual health of the nation. The Levites, in turn, served as mediators between God and the people, facilitating worship and adherence to the covenant.

New Testament Perspective
While the New Testament does not explicitly command tithing, it upholds the principles of generosity and support for those in ministry. The Apostle Paul, in 1 Corinthians 9:13-14 , draws a parallel between the Levitical system and the support of Christian ministers: "Do you not know that those who serve in the temple eat of its food, and those who attend to the altar share in the offerings? In the same way, the Lord has prescribed that those who preach the gospel should receive their living from the gospel."

The practice of tithing for the Levites serves as a foundational model for understanding the relationship between worship, provision, and community in the biblical narrative.