When you gather in the crop, give one-fifth of it to Pharaoh, and the rest will be yours for seed for the fields and for you to eat, including those in your households and your little children.”
Pharaoh should do this – he should appoint officials throughout the land to collect one-fifth of the produce of the land of Egypt during the seven years of abundance.
When you finish tithing all your income in the third year (the year of tithing), you must give it to the Levites, the resident foreigners, the orphans, and the widows so that they may eat to their satisfaction in your villages.