BDB6443 [H6237]

[עָשַׂר] verb denominative take the tenth of, tithe; —

Qal Imperfect 3 masculine singular יַעְשׂר 1Sam 8:15; 1Sam 8:17 (with accusative of thing tithed). Pi`el Imperfect + Infinitive absolute give a tenth of, with accusative of thing: 2 masculine singular עַשֵּׂר תְּעַשֵּׂר Deut 14:22 1 singular עַשֵּׂר אֲעַשְּׂרֶנּוּ לָ֑ח Gen 28:22 (P); Participle taking the tenth, הַמְעַשְּׂרִים Neh 10:38. Hiph`il (so usually explained) Infinitive לַעְשֵׂר Deut 26:12 with accusative of congnate meaning with verb i.e. taking, reckoning, tithe, but Infinitive construct with ֵ֯ improbable, < read לְעַשֵּׂר Pi`el; בַּעְשֵׂר Neh 10:39 absolute, i.e. receiving tithes, but read probably בַּעְשׂר Qal (on anomalous points, see Ges«GKC:53k»§ 53k DrDeut 26:12).

The Brown-Driver-Briggs Hebrew and English Lexicon
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