Since the priests and Levites had no inheritance in the land, tithing was their provision (Num. 18:21). The first fruits of both field and flock were Jehovah’s. Even the firstborn son was His, for He had spared them when they were redeemed from Egypt (Ex. 13:2; Num. 8:17). Whereas the firstborn male of every animal was given up to Jehovah (Ex. 13:12; Ex. 34:19), the Levites stood before God in the place of the firstborn sons (Num. 8:1818And I have taken the Levites for all the firstborn of the children of Israel. (Numbers 8:18)); nevertheless, every firstborn male child had to be redeemed (Ex. 13:13; 34:20). An ass could be redeemed with a lamb, and if not, its neck was to be broken (Ex. 13:13; 34:20).
In regard to the third part of a shekel (Neh. 10:32), though tithing is spelled out in the law, this particular levy had no legal statute. Nevertheless, their desire to use this money for the showbread and the prescribed offerings shows spiritual intelligence (Neh. 10:33). Twelve loaves made up the showbread; the remnant stood before God as the 12 tribes of Israel, and not simply as those tribes present (which was almost exclusively Judah). Each tribe was thus represented in the showbread, though not present in person.
Tithing ten percent, or of any other percentage, was never prescribed for the church. All such teaching takes what was applicable under law and misapplies it to Christianity. Nevertheless, we certainly do read of gifts given. Paul touches on this in his second letter to the Corinthians (2 Cor. 8). It is remarkable that the word used for “gift” throughout this eighth chapter is actually “grace.” This marks the difference between what we find in the Old Testament and what we have in the New. Our giving should neither be compelled by law, nor should it be limited by law. Rather, under grace there should be no limit; our giving should flow from the grace with which we have been blessed.
Tithing, however, wasn’t simply to provide for the Levites, nor for the stranger, the fatherless, and the widow; it was first of all an act of worship and thanksgiving (Deut. 26:10-11). Likewise, when we come to the place of God’s appointment to offer up praise and worship, it should be with thankful hearts and baskets full. “Thou shalt take of the first of all the fruit of the earth, which thou shalt bring of thy land that the Lord thy God giveth thee, and shalt put it in a basket, and shalt go unto the place which the Lord thy God shall choose to place His name there . ... And thou shalt set it before the Lord thy God, and worship before the Lord thy God . ... When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled” (Deut. 26:2,10,12).
The order given in Hebrews corresponds to the order we find in Deuteronomy; that which is God-ward comes first, and then we have that which is man-ward. “Let us offer the sacrifice of praise to God continually, that is, the fruit of our lips giving thanks to His name. But to do good and to communicate forget not: for with such sacrifices God is well pleased” (Heb. 13:15-16).