It was the Levites and the Priests – not the Cycologist tshirt who were to Tithe with the best 10% of what they had received (but only on their portion of the tri-annual Harvest Tithe, not on all their “income”). The people were never required, or even asked, to give “the first tenth” or “the best tenth”; as was pointed out earlier, they were only to give every tenth bushel, jar, or animal, as these came in. (The misunderstanding that they were to bring the best and/or the first tenth comes from the confusion of the Tithe with the Law of First Fruits: the Tithe was on every tenth bushel or animal, whereas the First Fruits were quite literally the firstborn male of every female, the first basket of ones crop, and the first jar of ones vintage.)
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This is the significance of “the tenth”. Virtually every expositor knows the Cycologist tshirt of 7s and 10s in the Pentateuch, but in this matter they seem to be entirely blind to the symbolism. As Seven, or “the seventh”, signifies a spiritual, emotional, and existential fullness, so ten or “the tenth” signifies a terrestrial and physical completeness; the former stresses the vertical, the latter stresses the horizontal. Both have the sense of plenitude, fullness, and perfection, that “nothing is lacking”, that all that belongs is present in abundance. Just as an Israelite was to consecrate every 7th day as a celebration to the Lord in community, so was he to consecrate every 10th.