Terumat hamaaser

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In the Hebrew Bible, the tithe of the tithes (Hebrew: תרומת המעשר‎ terumat ha-maaser) is a mitzvah (biblical requirement) for the recipient Levite to give to the priest a tenth (10%) of the tithe of produce that the former received from the Israelites. It applies only to agricultural produce grown in the Land of Israel.

This "tithe of the tithes" is a derivative of the tithe offering (Hebrew: תרומת המעשר‎ terumat ha-maaser) – a rabbinical Hebrew term based on the commandment in the Hebrew Bible to give a tithe maaser of 10% to the Levites. The first term, terumah, means offering. The term tithe offering, terumat ha-maaser, is alluded to in the Hebrew Bible text under the words "a tithe (tenth) of the tithe" (Numbers 18:26).