וְאֶת־רֵאשִׁ֣ית עֲרִיסֹתֵ֣ינוּ וּ֠תְרוּמֹתֵינוּ וּפְרִ֨י כָל־עֵ֜ץ תִּיר֣וֹשׁ וְיִצְהָ֗ר נָבִ֤יא לַכֹּהֲנִים֙ אֶל־לִשְׁכ֣וֹת בֵּית־אֱלֹהֵ֔ינוּ וּמַעְשַׂ֥ר אַדְמָתֵ֖נוּ לַלְוִיִּ֑ם וְהֵם֙ הַלְוִיִּ֔ם הַֽמְעַשְּׂרִ֔ים בְּכֹ֖ל עָרֵ֥י עֲבֹדָתֵֽנוּ׃
and that we should bring the first of our dough, and our heave-offerings, and the fruit of all manner of trees, the wine and the oil, unto the priests, to the chambers of the house of our God; and the tithes of our land unto the Levites; for they, the Levites, take the tithes in all the cities of our tillage.
Read halakhic rulings (Jewish law) on Nehemiah 10:38: and classical halakhic sources.