Numbers 18 assigns holy gifts, devoted things, firstborn and tithes within priestly/Levitical support structures, complementing Leviticus 27's sanctuary-property rules. Leviticus emphasizes the tithe’s holiness to YHWH, while Numbers explains how that holy revenue supports Levites and priests within sanctuary service.

Leviticus 27 declares tithes from the land and herd holy to YHWH. Numbers 18 then explains how Israel’s tithes support the Levites and how the Levites themselves give a “tithe of the tithe” to the priests. The later passage develops the allocation and priestly-service function of a tithe already treated as belonging to God.

Tithing is Torah-rooted. Jesus’ woe does not condemn tithing; he condemns meticulous herb tithing while passing over justice and love of God, and says the latter should be done without leaving the former undone.