Dasvandh or Dasaundh, literally means a "tenth part" and refers to the practice among Sikhs of contributing in the name of the Guru one-tenth of their earnings towards the common resources of the community.
This is their religious obligation — a religious requirement or duty; a form of seva or humble service which is highly valued in the Sikh system. The concept of dasvandh was implicit in Guru Nanak’s own Gurbani in the line: "ਘਾਲਿ ਖਾਇ ਕਿਛ ਹਥਹ ਦੇਇ ॥ ਨਾਨਕ ਰਾਹ ਪਛਾਣਹਿ ਸੇਇ ॥੧॥ One who works for what he eats, and gives some of what he has - O Nanak, he knows the Path (1)" (SGGS p 1245)
In the time of Guru Amar Das, Nanak III, a formal structure for channelizing Sikh religious giving was evolved. The Guru set up 22 manjis or districts in different parts of the country, each placed under the charge of a pious Sikh who, besides preaching Guru Nanak’s word, looked after the sangats within his/her jurisdiction and transmitted the disciple’s offerings to the Guru. .....More