Nehemiah 10:37-38

37We will bring the first [and best] of our dough, our contributions, the fruit of every tree, the new wine and the [olive] oil to the priests, to the chambers of the house of our God, and the tithe of our ground to the Levites, for the Levites are the ones who receive the tithes in all the rural towns.

38The priest, the son of Aaron, shall be with the Levites when they receive tithes, and they shall bring one-tenth of the tithes up to the house of our God, to the chambers of the storehouse.