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See מעשר כספים on the Hebrew Wikipedia. The earliest sources for giving away 1/10th of one's profits is from Avraham and Yaakov. Avraham, as it says (Breishit 14:20): וַיִּתֶּן־ל֥וֹ מַעֲשֵׂ֖ר מִכֹּֽל׃ Yaakov, as it says (28:22): וְכֹל֙ אֲשֶׁ֣ר תִּתֶּן־לִ֔י עַשֵּׂ֖ר אֲעַשְּׂרֶ֥נּוּ לָֽךְ׃ Another source is from Devarim 14:22 - עשר תעשר. Tosfot ...


This site deals with this here: Maaser Kesafim: It is clear that the verse is referring to the mitzvah of tithing produce that grows in the ground. What about tithing other forms of income and giving it to tzedaka? While there is a mitzvah to tithe this type of earning too, does the same guarantee .of reward, and permission to test Hashem, ...

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