TSK · Deuteronomy 12:17

Redemption of the Tithe“‘Any tithe of the land, from the grain of the land or from the fruit of the trees, belongs to the LORD; it is holy to the LORD.

And there you must take your burnt offerings, your sacrifices, your tithes, the personal offerings you have prepared, your votive offerings, your freewill offerings, and the firstborn of your herds and flocks.

Only the holy things and votive offerings that belong to you, you must pick up and take to the place the LORD will choose.

Presentation of the Third-year Tithe When you finish tithing all your income in the third year(the year of tithing), you must give it to the Levites, the resident foreigners, the orphans, and the widows so that they may eat to their satisfaction in your villages.

Kore son of Imnah, a Levite and the guard on the east side, was in charge of the voluntary offerings made to God and disbursed the contributions made to the LORD and the consecrated items.