Jubilees 32:9
8 He tithed all the clean animals and made an offering of them. He gave his son Levi the unclean animals and gave him all the persons of the men. 9 Levi rather than his ten brothers served as priest in Bethel before his father Jacob. There he was a priest, and Jacob gave what he had vowed. In this way he again gave a tithe to the Lord. He sanctified it, and it became holy. 10 For this reason it is ordained as a law on the heavenly tablets to tithe a second time, to eat it before the Lord — year by year — in the place which has been chosen as the site where his name will reside. This law has no temporal limits forever.
LXX Deuteronomy 26:12
11 And you shall rejoice in all the good things that the Lord your God gave you and your house—and the Levites and the sojourner with you. 12 “But if you finished tithing all the tithes of your produce in the third year, you shall give a second tithe to the Levites and the sojourner and the orphan and the widow, and they shall eat in your cities and shall be joyful. 13 And you shall say before the Lord your God, ‘I have cleansed the sacred things from my house and gave them to the Levites and the sojourner and the orphan and the widow, according to all the commands that you commanded me. I have not transgressed your command and have not forgotten,
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