Leviticus 27:32
And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.
Concerning the herd and the flock, the tenth animal counted as it passes under the rod is holy to the Lord as His own claimed and required portion. That tenth is determined by count, not by judging whether it is good or bad, and it is not to be exchanged, but is to be faithfully returned as the Lord's portion. The command reaffirmed a claim God had made from the earliest times, already recognized when Abraham paid tithes to Melchizedek and when Jacob promised the tenth at Bethel. It was given as Israel was about to be established as a nation, as one of the divinely ordained statutes upon obedience to which their prosperity depended, and it was often repeated so it would not be forgotten.
The verse sets apart one tenth of income, increase, and capital for sacred purposes, to support the public worship of God and sustain the ministry, to be used for no other purpose. Under the Mosaic system that tenth was the least God required. Possessions and earthly riches are entrusted to people as stewards and husbandmen, like rental money held in trust, to be faithfully returned to God and used in His service to carry forward His work on earth. The Lord's claims come first: the tithe is part of the required first appropriation from fields, orchards, vineyards, flocks, and herds, to be given to Him or redeemed with an equivalent, not left until other expenses are met.
Giving the tithe was not forced, but withholding it was recorded as robbery against God, requiring repentance for unfaithfulness and ingratitude. Together with the tithe of harvest and other increase, the livestock tithe kept before the people that everything belongs to God and that they could serve as channels of His blessings. This trained them to resist selfishness and develop a generous, noble character by using physical and mental powers and capital of means for Him to yield a large income in tithes and offerings. In addition to the tithe God calls for gifts and offerings and a second tithe devoted to benevolent purposes, the necessities of the church, and the relief of the poor and suffering, so that a constant stream flows into the treasury and the work is not hindered.