And all the tithe of the land, whether of the seed or the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord. Leviticus 27:30. TithPG 10.1
Leviticus 27:32. TithPG 10.2
“The very same language is used concerning the Sabbath as in the law of the tithe: ‘The seventh day is the Sabbath of the Lord thy God.’ Man has no right nor power to substitute the first day for the seventh... In like manner a tithe of our income is ‘holy unto the Lord.’ The New Testament does not reenact the law of the tithe, as it does not that of the Sabbath; for the validity of both is assumed, and their deep spiritual import explained.” Counsels on Stewardship, 66. TithPG 10.3