Rashi on Leviticus 27:30/רש"י על ויקרא כ״ז:ל׳

1‎ ‎וכל מעשר הארץ AND ANY TITHE OF THE LAND… [BELONGETH TO THE LORD] — Scripture is speaking here of the “second tithe”.

2מזרע הארץ OF THE SEED OF THE EARTH — i. e. of grain,

3מפרי העץ OF THE FRUIT OF THE TREE — i. e. wine and oil,

4לה' הוא BELONGETH TO THE LORD — the Lord has acquired it (it is His possession) and it is from His table that He bids you to carry up (להעלות = לעלות) and to eat in Jerusalem (Kiddushin 53b), as it is said, (Deuteronomy 14:23) “And thou shalt eat before the Lord, thy God,… the tithe of thy corn, of thy wine, etc.”.