Leviticus 27:30

‎ ‎וכל מעשר הארץ AND ANY TITHE OF THE LAND… [BELONGETH TO THE LORD] — Scripture is speaking here of the “second tithe”. מזרע הארץ OF THE SEED OF THE EARTH — i. e. of grain, מפרי העץ OF THE FRUIT OF THE TREE — i. e. wine and oil, לה' הוא BELONGETH TO THE LORD — the Lord has acquired it (it is His possession) and it is from His table that He bids you to carry up (להעלות = לעלות) and to eat in Jerusalem (Kiddushin 53b), as it is said, (Deuteronomy 14:23) “And thou shalt eat before the Lord, thy God,… the tithe of thy corn, of thy wine, etc.”.

וְכׇל־מַעְשַׂ֨ר הָאָ֜רֶץ מִזֶּ֤רַע הָאָ֙רֶץ֙ מִפְּרִ֣י הָעֵ֔ץ לַיהֹוָ֖ה ה֑וּא קֹ֖דֶשׁ לַֽיהֹוָֽה׃

And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy to the Lord.