Tithes

• 3 min. read • grade level: 10

The giving of a tenth to God, or to His representatives, was practiced long before the law enforced it. Abraham gave tithes of the spoils to Melchizedek, and Jacob vowed that he would give to God the tenth of all that God might give to him (Gen. 14:20²⁰And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all. (Genesis 14:20); Gen. 28:22²²And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee. (Genesis 28:22); Heb. 7:2-9²To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; ³Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. ⁴Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils. ⁵And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: ⁶But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. ⁷And without all contradiction the less is blessed of the better. ⁸And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. ⁹And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. (Hebrews 7:2‑9)). There is evidence that heathen nations devoted tithes to sacred and fiscal uses, consecrating them to their gods or to victorious generals, or as a permanent source of income to their sovereign.

The tithes under the law were

1. Those given to the Levites: they embraced a tenth of all produce. Every tenth animal as it passed under the rod was to be given, whether it was good or bad: if changed, both had to be given: if either animal or vegetable produce were redeemed, a fifth had to be added thereto (Lev. 27:30-33³⁰And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord. ³¹And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. ³²And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord. ³³He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed. (Leviticus 27:30‑33); Num. 18:21-24²¹And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation. ²²Neither must the children of Israel henceforth come nigh the tabernacle of the congregation, lest they bear sin, and die. ²³But the Levites shall do the service of the tabernacle of the congregation, and they shall bear their iniquity: it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. ²⁴But the tithes of the children of Israel, which they offer as an heave offering unto the Lord, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance. (Numbers 18:21‑24); Neh. 10:37-38³⁷And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage. ³⁸And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house. (Nehemiah 10:37‑38)). Again a tenth of the tithe given to the Levites was a portion for the priests (Num. 18:26-28²⁶Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the Lord, even a tenth part of the tithe. ²⁷And this your heave offering shall be reckoned unto you, as though it were the corn of the threshingfloor, and as the fulness of the winepress. ²⁸Thus ye also shall offer an heave offering unto the Lord of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the Lord's heave offering to Aaron the priest. (Numbers 18:26‑28)).

2. On coming into the land a second tenth of all produce was to be taken to Jerusalem, or, if the distance was too great, it could be turned into money, and when the offerer arrived at Jerusalem he could purchase anything that he desired, which was to be eaten there by himself, his children, his servants, and any Levites that might be there at the time (Deut. 12: 6-12,17-18; Deut. 14:22-27²²Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. ²³And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always. ²⁴And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee: ²⁵Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the Lord thy God shall choose: ²⁶And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and thine household, ²⁷And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee. (Deuteronomy 14:22‑27).

3. Every third year (called “the year of tithing”) a third tenth was given according to Josephus (Ant. 4. 8, 22; compare Tobit 1. 7, 8), or, what is more probable, a variation was made in that year respecting the second tenth; it was not to be carried to Jerusalem, but to be laid up “within the gates,” and there shared by “the Levites....and the stranger, and the fatherless, and the widow” (Deut. 14:28-29²⁸At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: ²⁹And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the Lord thy God may bless thee in all the work of thine hand which thou doest. (Deuteronomy 14:28‑29); Amos 4:4⁴Come to Beth-el, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years: (Amos 4:4)).

At the end of “the year of tithing,” the offerer was to make a solemn declaration before the Lord that he had fully performed the commandment of the Lord, and had withheld for his own use nothing of the tithe. And on this ground he was to pray for the divine blessing on Israel. One of the charges brought against Israel at the end of the Old Testament was that they had robbed God, because they had withheld the tithes and offerings; and therefore the whole nation was “cursed with a curse.” But if they would bring the tithes into God’s storehouse, and prove Him, there would be a blessing beyond their capacity to receive it (Mal. 3:8-12⁸Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. ⁹Ye are cursed with a curse: for ye have robbed me, even this whole nation. ¹⁰Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. ¹¹And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts. ¹²And all nations shall call you blessed: for ye shall be a delightsome land, saith the Lord of hosts. (Malachi 3:8‑12)).

In New Testament times many were punctilious in paying tithes of small things, while they neglected the weightier matters of the law—judgment, mercy, and faith (Matt. 23:23²³Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone. (Matthew 23:23)). A definite tenth or fifth is not enforced in the New Testament, but liberality is enjoined. “God loveth a cheerful giver:” he that soweth sparingly will reap sparingly; and he that soweth bountifully will reap bountifully: “he that hath pity upon the poor lendeth unto the Lord.” Paul told the saints to lay by for the special collection he was making for the poor “as God had prospered” each. God required of them according to what they had, and not according to what they had not. The poor widow who cast in the two mites cast in more than the rich, for it was her whole living. At the commencement of the church many gave up their possessions and the saints had “all things common;” but failure soon came in, and we may learn from the general tenor of the epistles that such a state of things would not continue, though the principle abides that we do not call any of the things we possess our own.

God has ordained that they who preach the gospel should live of the gospel. He that is taught in the word is to communicate in all good things to him who teaches (Gal. 6:6⁶Let him that is taught in the word communicate unto him that teacheth in all good things. (Galatians 6:6)).

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