From there Abram moved on to the hill country east of Bethel and pitched his tent, with Bethel to the west and Ai to the east. There he built an altar to the LORD, and he called on the name of the LORD.
Then God said to Jacob, “Arise, go up to Bethel, and settle there. Build an altar there to the God who appeared to you when you fled from your brother Esau.” ... Jacob called the place where God had spoken with him Bethel.
Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD. If a man wishes to redeem part of his tithe, he must add a fifth to its value. Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD. He must not inspect whether it is good or bad, and he shall not make any substitution. But if he does make a substitution, both the animal and its substitute shall become holy; they cannot be redeemed.’”
You must be sure to set aside a tenth of all the produce brought forth each year from your fields. And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.