Etymology & Torah Usage
Refer to the Hebrew מַעֲשֵׂ֖ר Ma'aseir (Strong's # H4643) meaning "tenth" and עַשֵּׂ֣ר Asseir (Strong's # H6237) meaning "to tithe" or "to take a tenth". Etymologically, the Hebrew Root these words stem from simply means "Ten". Occurrences in the Torah are sometimes related to the commanded tithes, and sometimes related to voluntary tithes (such as Genesis 14:20 which we see no specific command for).
Why Produce & Livestock, Not Money?
- Malachi 3:10 – "Bring all the tithes..." "...and let there be food in My house."
- Deuteronomy 14:24-26 – silver is only a travel proxy; it is reconverted into edible goods at the destination.
Original Purpose
Tithes sustained Levites, made for very joyful pilgrimage feasts for all, and provided relief for the poor. They were recurring & cyclical, but they were not a "monetary collection". Monetary collections were under the category of "voluntary offerings" and not always on an on-going basis like tithes.
Key Take-Away
If it can’t be consumed, it was never counted as a commanded tithe in the Biblical record. Monetary gifts belong to a different category: free-will / voluntary offerings or some other similar label that is separate from "commanded tithes".