Genesis 14:20 Abraham gives a tenth to Melchizedek.
Genesis 28:20-22 Jacob vows a tenth to God.
Tithing Under the Law of Moses:
Leviticus 27: 30 '"A tithe of everything from the land...
21 "I give to the Levites all the tithes in Israel as their inheritance....
2 Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord...?"
22 Be sure to set aside a tenth of all that your fields produce each year.
In the New Testament Jesus Brings a new perspective:
Matthew 23: 23 "Woe to you, teachers of the law and Pharisees, you hypocrites!
2Cor. 8:3-4 3 For I testify that they gave as much as they were able, and even beyond their ability.
2Cor. 8:12-14 12 For if the willingness is there, the gift is acceptable according to what one has, not according to what one does not have.