Nehemiah 10:38

And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

Israel entered into a solemn covenant to provide for the support of the public worship of God, and this arrangement for the tithe was part of that covenant. The covenant kept the tithe in force by requiring that a priest descended from Aaron be present with the Levites when they received tithes from the people. It further required that the Levites themselves bring up a tenth of those tithes to the chambers of the treasure house in the house of God. This tithing provision stood together with a yearly pledged sum for the service of the sanctuary and with the yearly bringing, as written in the law, of the firstfruits of the ground and of trees, the firstborn of sons and of cattle, and the firstlings of herds and of flocks.