set aside a tenth: A tithe (or tenth) is the practice of giving one-tenth of income or produce. People gave a tenth long before the law of Moses (Genesis 14:20; 28:22). Other ancient cultures also practiced this.
In the Bible, the tithe is treated as a tax or tribute. It is collected by the Lord from his people, who are like his subjects. The Lord, as sovereign, claims this portion as holy (see study notes on Deuteronomy 1:31 and 12:6).