The Tithe Goes to the Levites (Numbers 18:19-28)
19″All the heave offerings of the holy things, which the children of Israel offer to the Lord, I have given to you and your sons and daughters with you as an ordinance forever; it is a covenant of salt forever before the Lord with you and your descendants with you.” 20Then the Lord said to Aaron: “You shall have no inheritance in their land, nor shall you have any portion among them; I am your portion and your inheritance among the children of Israel.
21″Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. 22Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. 23But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. 24For the tithes of the children of Israel, which they offer up as a heave offering to the Lord, I have given to the Levites as an inheritance; therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’ ” 25Then the Lord spoke to Moses, saying, 26″Speak thus to the Levites, and say to them: ‘When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the Lord, a tenth of the tithe. 27And your heave offering shall be reckoned to you as though it were the grain of the threshing floor and as the fullness of the winepress. 28Thus you shall also offer a heave offering to the Lord from all your tithes which you receive from the children of Israel, and you shall give the Lord’s heave offering from it to Aaron the priest.'”
Israel was directed to tithe directly to the Levites, the tribe of Israel that was set aside as a tithe of the people to be holy unto the Lord. It was to be their inheritance, or payment, since they would be completely devoted to the administration and implementation of the tabernacle of the Lord and its ordinances, feasts, etc. They didn’t even have any “land” of their own, but were given several regions from the other tribes in which to live. They were to spend all of their time ministering to the Lord and to His people. The Levites, in turn, were to tithe what they received to the Lord, in the form of a heave offering (which meant it was held up to the Lord), which was in turn offered to Aaron and his family, or whomever was the High Priest. THE TITHE DESCRIBED HERE WAS SET ASIDE FOR THE LEVITES AND HIGH PRIEST.