Musar על במדבר 18:24

Commandment 395 is the duty of the Israelites to give a tithe of ten per cent of their harvests to the Levites, since the Torah states: "For the tithe of the Israelites which they are to give as a gift to G–d, I have given to the Levites as an inheritance; this is why I have said to them that they shall not inherit amongst the children of Israel" (18,24).