So Joseph made it a statute, which is in effect to this day throughout the land of Egypt: One-fifth belongs to Pharaoh. Only the land of the priests did not become Pharaoh’s.
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.
But he did not purchase the land of the priests because the priests had an allotment from Pharaoh and they ate from their allotment that Pharaoh gave them. That is why they did not sell their land.
Furthermore, be aware of the fact that you have no authority to impose tax, tribute, or toll on any of the priests, the Levites, the musicians, the doorkeepers, the temple servants, or the attendants at the temple of this God.
I will bring the most wicked of the nations and they will take possession of their houses. I will put an end to the arrogance of the strong, and their sanctuaries will be desecrated.
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.