Jubilees 32:9

Pseudepigrapha

8 And he tithed all the clean animals, and made a burnt sacrifice, but the unclean animals he gave (not) to Levi his son, and he gave him all the souls of the men. 9 And Levi discharged the priestly office at Bethel before Jacob his father in preference to his ten brothers, and he was a priest there, and Jacob gave his vow: thus he tithed again the tithe to the Lord and sanctified it, and it became holy unto Him. 10 And for this reason it is ordained on the heavenly tablets as a law for the tithing again the tithe to eat before the Lord from year to year, in the place where it is chosen that His name should dwell, and to this law there is no limit of days for ever.

LXX Deuteronomy 26:12

Septuagint

11 and thou shalt rejoice in all the good things, which the Lord thy God has given thee, thou and thy family, and the Levite, and the stranger that is within thee. 12 And when thou shalt have completed all the tithings of thy fruits in the third year, thou shalt give the second tenth to the Levite, and stranger, and fatherless, and widow; and they shall eat it in thy cities, and be merry. 13 And thou shalt say before the Lord thy God, I have fully collected the holy things out of my house, and I have given them to the Levite, and the stranger, and the orphan, and the widow, according to all the commands which thou didst command me: I did not transgress thy command, and I did not forget it.

 Notes and References

"... The Interpolator saw in the mention here of Jacob’s payment of a tithe at Bethel an opportunity to discourse on the institution of a second tithe, neglected by (or unknown to) Jubilees’ author. Thus, once Jacob gave what he had vowed, namely, a tenth of his property, he again gave a tithe to the Lord. The whole idea of a second tithe is the result of trying to reconcile the apparently contradictory instructions of Numbers 18:21, 24 and Deuteronomy 14:22-29. The Interpolator shares with rabbinic Judaism the basic idea that there is a “second tithe,” but his understanding of its nature is different from that of the rabbis ..."

Kugel, James L. A Walk through Jubilees: Studies in the Book of Jubilees and the World of Its Creation (p. 153) Brill, 2012

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