Deuteronomy 26:12

12“When you have finished 26:12 This is a reference to a benevolence offering given every three years (called the “tithe of the poor” by the ancient rabbis). This was in addition to the “Storehouse Tithe,” brought to the sanctuary and the “Pilgrimage Tithe” used for the expenses of going to Jerusalem three times each year. Together, the OT tithe amounted to a third of the total.paying all the tithe of your produce the third year, [which is] the year of tithing, then you shall give it to the Levite, to the stranger, to the orphan, and to the widow, so that they may eat within the gates of your cities and be satisfied.