In the Pentateuch we find legislation as to tithes in three places. (1) According to Leviticus 27:30-33 , a tithe had to be given of the seed of the land, i.e. of the crops, of the fruit of the tree, e.g. oil and wine, and of the herd or the flock (compare Deuteronomy 14:22 , Deuteronomy 14:23; 2 Chronicles 31:5 , 2 Chronicles 31:6 ).