Tithing Purposes in Torah

Levites & Priests – Numbers 18:21-32

Provides food for Levites who served and ministered, who were not supposed to be spending time on farming. A tenth of tithes then went to the priests.

For Yourself During Feasts – Deuteronomy 14:22-26

A self-consumed tithe eaten in Jerusalem during the pilgrimage feasts—obedience brings communal joy.

Levites, Sojourners, Fatherless, & Widows – Deuteronomy 14:27-29

Israelites stored local tithes for sojourners, fatherless (orphans), and widows. Yahweh always had a plan for them.

Are These Overlapping or Distinct Tithes?

It's not entirely clear how these tithes do or don't overlap. Certainly there is a possibility for overlap, but that's not really, entirely clear.