The tithe actually started here:
~Gen 28:17 In mounting terror, he cried out, "How scary this place is! This is nothing less than God's house and the gateway to heaven!"
Gen 28:18 When Jacob got up early the next morning, he took the stone that he had used for his pillow, set it up as a pillar, drenched it with oil,
Gen 28:19 and named the place Beth-el, although previously the city had been named Luz.
Gen 28:20 Then he made this solemn vow: "If God remains with me, watches over me throughout this journey that I'm taking, gives me food to eat and clothes to wear,
Gen 28:21 and returns me safely to my father's house, then the LORD will be my God,
Gen 28:22 this stone that I've erected in the form of a pillar will be God's house, I'll give you a tenth of everything that you give to me."
After he had the vision of the ladder to heaven and the angels. This is also the place where the temple was built. No temple today.
Not under law. Led by Holy Spirit in all things.