^30 (A) Ten percent of everything you harvest is holy and belongs to me, whether it grows in your fields or on your fruit trees. ³¹ If you want to buy back this part of your harvest, you may do so by paying what it is worth plus an additional 20 percent.

³² When you count your flocks and herds, one out of ten of every newborn animal^[a] is holy and belongs to me, ³³ no matter how good or bad it is. If you substitute one animal for another, both of them become holy, and neither can be bought back.

Give the Lord Ten Percent of Your Harvest

Moses said:

^22 (A) People of Israel, every year you must set aside ten percent of your grain harvest. ²³ Also set aside ten percent of your wine and olive oil, and the first-born of every cow, sheep, and goat. Take these to the place where the Lord chooses to be worshiped, and eat them there. This will teach you to always respect the Lord your God.

²⁴ But suppose you can't carry that ten percent of your harvest to the place where the Lord chooses to be worshiped. If you live too far away, or if the Lord gives you a big harvest, ²⁵ then sell this part and take the money there instead. ²⁶ When you and your family arrive, spend the money on food for a big celebration. Buy cattle, sheep, goats, wine, beer, and if there are any other kinds of food that you want, buy those too. ²⁷ And since people of the Levi tribe won't own any land for growing crops, remember to ask the Levites to celebrate with you.

²⁸ Every third year, instead of using the ten percent of your harvest for a big celebration, bring it into town and put it in a community storehouse. ²⁹ The Levites have no land of their own, so you must give them food from the storehouse. You must also give food to the poor who live in your town, including orphans, widows, and foreigners. If they have enough to eat, then the Lord your God will be pleased and make you successful in everything you do.