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"Tithe" as a Noun simply means "tenth." In many places in scripture the word is simply a number. It is also used as a verb, or an activity God requires as partial fulfillment of His covenant with Israel.
Elements of a Covenant
Both parties agree to it, so there is an underlying assumption that each participant gets something out of it. The parties involved are Israel and God; the conditions of compliance are that if Israel will keep all the commandments and the precepts, God will be their God, and Israel will be His people. The consequences are long, happy, healthy lives; basically material blessings. Failure to keep ALL of the law would result in God bringing judgment upon His people. There were many requirements of the law, only one of which was the tithe.
"Tithe" as a Verb
If the Israelites did their part, to fulfill the commandments (there were hundreds) and the precepts, then God was obligated by His Word to fulfill His part, and take care of and bless them. The Levites were not the first to tithe; many idolaters dedicated a tenth of their increase to their gods. Giving a portion of the spoils of war and of the increase of the field was common throughout the ancient world, from Greece to China to Mayan civilizations.
PRE-CODIFICATION OF THE LAW
Abram (Genesis 14:17-20)
Jacob (Genesis 28:10-22)
Summary of the Tithe before the Law was Written Down
THE CODIFIED LAW (The Written Law of Moses)
Tithing Instituted as Part of the Covenant (Leviticus 27:30-34)
The Tithe Goes to the Levites (Numbers 18:19-28)
The Tithe of the Feasts (Deuteronomy 12:5-19)
The Tithe for the Priesthood & the Poor (Deuteronomy 14:22-29)
The Tri-Annual Tithe and Declaration of Fulfillment of the Law (Deuteronomy 26:12-15)