Nehemiah 10:36-38
10:36 We also accept responsibility, as is written in the law, for bringing the firstborn of our sons and our cattle and the firstborn of our herds and of our flocks to the temple of our God, to the priests who are ministering in the temple of our God.
10:37 We will also bring the first of our coarse meal, of our contributions, of the fruit of every tree, of new wine, and of olive oil to the priests at the storerooms of the temple of our God, along with a tenth of the produce of our land to the Levites, for the Levites are the ones who collect the tithes in all the cities where we work.
10:38 A priest of Aaron’s line will be with the Levites when the Levites collect the tithes, and the Levites will bring up a tenth of the tithes to the temple of our God, to the storerooms of the treasury.