Biblically, tithe was a land rent, calculated on the increase (productivity) of the land.

“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh’s. It is holy to Yahweh. If a man redeems anything of his tithe, he shall add a fifth part to it. All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh. Leviticus 27:30-32

"Land" used here was literally the land of the fields. It did not mean or imply "country" or "nation". This is proven by examining the ITEMS tithed. All were produce and livestock - productivity of the soil.

The land belonged to God, who had Joshua divide it up among the tribes and families, but the people NEVER owned the land. Even if they "sold" it, it would revert back to the original owner (or family) as trustee or "renter".

This is why the people were required to pay a rent - 10% of the increase of the land.