The document describes the tithing practices of an Israelite man named Tobit, stating that he gave the first tithe to the priests, the second tithe he would sell and spend in Jerusalem, and the third tithe he gave to the widows, orphans, and strangers as commanded by his mother Deborah before his father died, making him an orphan. Tobit faithfully followed the tithing ordinances for Israelites as laid out in the everlasting decrees of the Law.