In the book of Numbers, the Lord first establishes the giving of tithes and offerings "unto the Lord", for the support of the priesthood and upkeep of the tabernacle.
Numbers 18:23-24 But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. But the tithes of the children of Israel, which they offer as an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.
This again is echoed in the New Testament by the Apostle Paul when he said,
1 Corinthians 9:13-14 Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.
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