The Pharisee in Luke 18:11 went beyond the requirements of the law and added to it to make himself appear pious. He added fasting twice a week (not in the law) and he added tithing all that he had (not in the law). It is clear from 16 biblical texts which describe the CONTENTS of the HOLY tithe that HOLY tithes could only from food miraculously increased by God’s hand inside His holy land. God did not change that description and neither should the self-righteous Pharisee.
Gentiles could not tithe; their food came from defiled pagan land.
Hebrew craftsmen inside Israel could not tithe; their increase came from their own handiwork. Paul, a tentmaker using materials outside God’s HOLY land could not tithe and did not teach tithing.