Nehemiah 10:37 and that we should bring the first fruits of our dough, and our wave offerings, and the fruit of all manner of trees, the new wine and the oil, to the priests, to the chambers of the house of our God; and the tithes of our ground to the Levites; for they, the Levites, take the tithes in all the cities of our tillage. (See NAS RSV)
Esther 9:19 Therefore the Jews of the villages, who live in the unwalled towns, make the fourteenth day of the month Adar a day of gladness and feasting, a good day, and a day of sending presents of food to one another. (See NAS NIV)