Kabbalah к Бамидбар 18:21

The eleventh precept is to give a tithe of the land's product. Here we have two precepts. One is to give a tithe of the land's product, and the other is {to bring} the first fruits of the trees. As it is written, "Behold, I have given you every herb yielding seed, which is upon the face of all the earth" (Genesis 1:29). Here it is written, "I have given you;" elsewhere it is written, "And to the children of Levi, behold, I have given all the tithe in Yisrael" (Numbers 18:21). In a third place, it is further written, "And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is to Hashem" (Leviticus 27:30).