Rightly
Handling God's Word
What
Does God Require of Us?
Cain
Sinned by Not Tithing
Abram
Tithed to God
Jacob's
Vow
A
Commandment for Israel
Tithes
Given to Levites for God's Service
Second
Tithe Proves All Should Tithe
The
Third Year Tithe
Other
Statutes on Giving
History
of Tithing in Israel
Malachi
and the Tithing Issue
Jesus
Christ and Tithing
Apostle
Paul and the Church Substantiate Continuance of Tithing Law
Hebrews
7 Proves Tithing Is Binding for Christians
Conclusion
No subject has been more grossly misunderstood, maligned, and distorted! A law to the Levites. But is it binding on Christians today? Understanding this subject thoroughly is vital to your future—even as it is now. Read and study carefully, with an open, prayerful mind.
Two basic questions will be addressed in this work: 1) Is tithing binding upon Christians today? And 2) how is tithing to be practiced—that is, how are tithes to be paid?
True Christians must be willing to face the issues squarely, to correct aberrations and to conform to revealed truth. With perhaps no other doctrine are opinions more firmly made up—that tithing is "not binding" or that it "is binding." Probably all of us need correction on the subject of tithing.
Jesus Christ said that ". . . Man shall not live by bread alone, but by every word that proceedeth out of the mouth of God" (Matt. 4:4). The only written word of God in Jesus' day was what is called the "Old Testament." This Jesus pronounced to be the basis by which man is to live. Paul wrote, "All scripture is given by inspiration of God, and is profitable for doctrine, for reproof, for correction, for instruction in righteousness: That the man of God may be perfect, throughly furnished unto all good works" (II Tim. 3:16–17). That Scripture to which Paul refers is the Old Testament. Note how he introduces the thought (vs. 15). Speaking to Timothy, he says, ". . . from a child thou hast known the holy scriptures . . ."—the Old Testament.
The New Testament is merely the expansion of the Old. Jesus Christ and Paul said we are to live by every word of God—all the Bible. Will we?
Scripture records several obligations, such as the law of animal sacrifices, which are no longer binding upon Christians (Heb. 9:8–10; 10:10). It is important to note that whenever God modifies His laws, He makes the transition plain—for example, sacrifices from physical to spiritual (Dan. 9:27, I Pet. 2:5). With regard to tithing, it will be shown, the Bible records no abrogation of the law. It is still in force.
II Timothy 2:14–15 states that we should not strive about words, but instead "[Endeavor] to shew thyself approved unto God, a workman that needeth not to be ashamed, rightly dividing [Greek orthotomeo, cutting straight] the word of truth." The word of God is likened to a sword (Heb. 4:12). How will you use that sword? Will you partition the word, break it in pieces and throw most of it away? Or will we use all of it to correct ourselves and cut off our sins and faults? All of God's Word is for us today. Let us be ". . . rightly handling the word of truth" (II Tim. 2:15, RSV).
God created man in His own image, male and female. He was given dominion over all life on earth. It was God's intention, from the beginning, to reproduce His own kind as sons in the family of God. Man was to have the potential of rulership over all things—not merely things on the earth—to share the power and glory of God (Heb. 2:8).
God gave man His law from the beginning of creation. Yet man rebelled from the beginning, and continues to rebel against the ways of the Creator God, to this very day.
As a result of rebellion, man has a transitory existence of about 70 years. But God has a plan to give man eternal life. The way is open, available to all. The ransom price for our sins—eternal death—has already been paid by Jesus Christ. God wants to give of Himself to us. He wants us to manifest the same attitude toward Him. Rather than asking, "What does God require of me?," one should ask, "What do I owe God for everything He has done for me?"
How can we thank Him for everything He has in store for us, especially the fact that He promises us continued existence beyond this physical life?
In answer to the question, "What does God require of us?," the Eternal is indeed specific:
. . . what doth the Lord thy God require of thee, but to fear the Lord thy God, to walk in all his ways, and to love him, and to serve the Lord thy God with all thy heart and with all thy soul, To keep the commandments of the Lord, and his statutes, which I command thee this day for thy good? Behold, the heaven and the heaven of heavens is the Lord's thy God, the earth also, with all that therein is. . . . Circumcise therefore the foreskin of your heart, and be no more stiffnecked (Deut. 10:12–14, 16).
Several things should be noted about this most significant passage: 1) God requires something of us, both unseen (from the heart) and physical and tangible (from the soul). 2) Specific statutes must define just what God means in serving Him with our heart and soul. 3) Whatever God requires of us is only for our good. 4) God can impose these requirements upon us because He made all things and thereby owns the universe. 5) It is the natural proclivity of man to be stiff-necked, unwilling to render unto God what He requires.
What are the specifics of God's requirement for us, as shown in His statutes and laws, which we are always to remember and write upon our hearts and minds? (Mal. 4:4, Heb. 8:10).
Has the law of tithing been in force from the beginning? If it has, then it preceded the establishment of God's covenant with ancient Israel. And it did not cease with the establishment of the second, or new, covenant!
Scripture clearly reveals that tithing was in force from the beginning. And, the very way this law is introduced demands its revelation to man at the very beginning of creation.
Cain and Abel were the first two sons of Adam and Eve. Cain was a farmer, while Abel tended sheep. Genesis records that both brothers felt compelled to render unto God a part of their material increase.
And in process of time (Hebrew: 'at the end of days') it came to pass, that Cain brought of the fruit of the ground an offering unto the Lord. And Abel, he also brought of the firstlings of his flock and of the fat thereof. And the Lord had respect unto Abel and to his offering: But unto Cain and to his offering he had not respect. And Cain was very wroth, and his countenance fell. And the Lord said unto Cain, Why art thou wroth? and why is thy countenance fallen? If thou doest well, shalt thou not be accepted? and if thou doest not well, sin lieth at the door (Gen. 4:3–7).
Note these facts:
(1) Cain and Abel did not conjure up the idea of giving to God. Cain was held accountable to God for his improper offering and the murder of his brother. There can be no sin without a law defining sin (Rom. 4:15; 3:20). Therefore, God had previously revealed to Cain and Abel His law regarding obedience to Him. Cain broke laws revealed from the beginning.
(2) Neither Cain nor Abel decided when to give to God. The time was predetermined. It was at the conclusion of an agricultural harvest season. "In process of time" (Gen.4:3) should be rendered "at the end of days." It is the same basic word used in Deuteronomy 14:28, "At 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." Notice, all of what was required was to be brought at a particular time. Did Cain bring all that was required? Or, was a part lacking?
(3) Both Cain and Abel brought an offering to God. Abel's offering was accepted, but Cain's was rejected as sin. Why? The Septuagint renders the last part of Genesis 4:7 as follows: "If thou didst rightly offer, but didst not rightly divide, didst thou not sin? Hold thy peace." Cain did not rightly divide his increase! He withheld a portion which should have gone to God. If Cain were giving only a personal offering, God could not have labeled him a sinner for the amount he gave. The time was at the conclusion of the harvest. And tithes, not offerings, are divided from the whole.
Of the Hebrew menhah (Gen. 4:3–4), Gesenius (p. 487) says: "(2) tribute, which was exacted from a tributary people under the milder name of a gift . . ." (see also II Sam. 8:2, 6 and II Kings 17:4).
The meaning of offering then, in Genesis 4:3–4, is not limited to that which is voluntary. The Greek equivalent is thusia, meaning "[1] the act of offering . . . as you offer your faith . . . [2] sacrifice, offering . . ." (A Greek-English Lexicon, Arndt, Gingrich, p. 366). Other references to this word are found in Hebrews 9:23, 10:1, 11:4, and Acts 7:42. Paul uses thusia to illustrate that Abel's righteousness was predicated upon obedience (Psa. 119:172). Cain was not obedient. He did not voluntarily, of heart and mind, offer that which God had commanded.
Sacrifices, though commanded, were required to be voluntarily offered (with a willing heart, Lev. 1:3). They had to be offered with a willing mind. (Voluntary in Leviticus 1:3 is the Hebrew ratson meaning delight, satisfaction, to be pleasing—see Gesenius' Hebrew Lexicon, p. 778.)
Paul knew that tithe-paying was the issue between Cain's and Abel's giving. "By faith Abel offered unto God a more excellent sacrifice than Cain, by which he obtained witness that he was righteous, God testifying of his gifts: and by it he being dead yet speaketh" (Heb. 11:4). The word for "excellent" means "abundant." Abel's sacrifice was larger in amount than Cain's. He gave in faith, believing in the benefits of keeping God's laws. Cain held back a portion from the whole amount due. He sinned by not rightly dividing his increase.
Down through history, righteous individuals have continued to rightly divide their increase, rendering God's requirement to Him. Will we go "in the way of Cain" (Jude 11, I John 3:12), or will we instead follow righteous and faithful Abel?
There is no Genesis statement concerning the law of tithing. Neither is there a statement of the law against murder. But Cain is labeled a sinner, as Abel is called righteous—both are judged by a law already in force (Rom. 4:15; 5:13–14).
God instructed Noah regarding the number of animals he was to take into the ark. He differentiated between the "clean" and the "unclean" animals. The Bible does not record the law defining such unclean animals, until Leviticus 11. Yet, that law was already in existence in Noah's time.
Dr. Henry Lansdell's book, The Tithe in Scripture, has an interesting statement concerning tithing. He notes, history has shown that ". . . tithes were paid in Babylonia before Abram was born" (p. 22). The literature of Egypt records tithe-paying, as does Greek literature, before the Trojan War and Roman records in the days of Romulus, founder of Rome. "The prevalence of tithe-paying amongst ancient nations," Lansdell states, "quite apart . . . from the Bible, has, if possible to be accounted for. If it was originally left to every man to give for religious purposes merely according to his own inclination—that is, as much or as little as he pleased—then how should so many peoples have hit upon a tenth for God's portion, rather than a fifth, or a fifteenth, or any other? Does not the universality of this proportion point to a time when the ancestors of those nations lived together, and so derived the custom from a common source?" (p. 18)
The only reasonable explanation for this origin of tithing is that "God from the beginning taught Adam that it was the duty of man to render a portion of his increase to his Maker, and that portion was to be not less than a tenth" (Lansdell, p. 19). The facts recorded in Genesis and the rest of the Bible corroborate this statement.
Abram, who later became Abraham, the "father of the faithful" (Rom. 4:16), was a righteous man who will be in the Kingdom of God (Matt. 8:11). If we are Christ's, then we are Abraham's spiritual children, receiving the very same promise (Gal. 3:7, 29).
The promise God made to Abraham was that he would be heir of the world (Rom. 4:13). That promise, as amplified in Hebrews 2:6–8, is that Abraham and his seed would inherit "all things"—not just the earth, but the entire universe.
How was the righteousness of faith accounted or reckoned to Abraham—was it when he was circumcised, or when he was uncircumcised (before he fully surrendered to God)? The Bible tells us that Abraham became "the father of all them that believe" (Rom. 4:11) when he was uncircumcised (Rom. 4:10). And, as such, he became the "father" (the leader, example) for those born as his physical seed, as well as others who ". . . walk in the steps of that faith of our father Abraham, which he had being yet uncircumcised" (Rom. 4:12).
What was the faith of Abram? It was the willingness to obey God and faithfully believe His promises for obedience, no matter what human reasoning could conjure up to the contrary. Abram proved, many times, his willingness to faithfully obey God. These tests were prior to his supreme test—the offering up of Isaac, the son of promise (Gen. 22). But notice that Abraham passed that supreme test after he was circumcised, after his name was changed from Abram to Abraham (recorded in Genesis 17).
Chapters 12 through 16 of Genesis record the events Abram performed which pleased God. This obedience so pleased God, he was called "the father of all them that believe" (Rom. 4:11). He departed from Ur of the Chaldees and Haran as God commanded (Gen. 12:1–4). He built an altar to God near Beth-el (Gen. 12:8), and one at Hebron (Gen. 13:18). Although Abram sinned in lying about his wife Sarai (Gen. 12:10–13), and in taking Hagar to wife (Gen. 16:1–5), he nevertheless believed God's promises (Gen. 15:5–6). His manifestations of faith, God counted as righteousness (Rom. 4:22).
After rescuing his nephew, Lot, from among the people of Sodom and Gomorrah, Abram performed a most significant act. Why was this written? Not for the sake of Abram, but for us (Rom. 15:4).
And the king of Sodom went out to meet him after his return from the slaughter of Chedorlaomer, and of the kings that were with him . . . . And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all (Gen. 14:17–20).
Notice that Abram gave tenths, or tithes, of all, including the spoils of war. The spoils included personal goods as well as victuals, or food (Gen. 14:11). Although Abram returned the goods, he first gave a tenth to Melchizedek (vv. 20–24). And this was even before he was circumcised.
Who was Melchizedek? The King of peace, without father, without pedigree, a Being having neither beginning of days nor end of life. Melchizedek was the One who became the Son of God, Jesus Christ (Heb. 7:1–4). Now when one gives tithes to another, we look upon the receiver as being superior to the giver. Certainly it is not a contradiction to say that the person less in dignity is blessed by the person greater in dignity (Heb. 7:7). Melchizedek was the Supreme Being to whom Abram gave tithes of all.
Neither the Hebrew of Genesis, nor the Greek of Paul's epistle to the Hebrews, limits the word "all" to the spoils. Abram "gave a tenth part of all" (Heb. 7:2). It included "the tenth of the spoils" (vs. 4). Likewise, the physical Levites, descended from Abraham, continually received tithes from others on all their increase, not just on one occasion (Heb. 7:5, 9). If Abraham did not continually pay tithes on his increase, then the Apostle Paul's statement is false! Abram continually paid tithes on all. He is our spiritual father, and we are to walk in his steps (Rom. 4:12).
Abram, by right of conquest, could have claimed all he captured from Chedorlaomer. The king of Sodom knew this, for he agreed that Abram should take the goods to himself; he asked only for the captives to be returned (Gen. 14:21). In returning the spoils to the king of Sodom, Abram would not surrender the tenth that was due Melchizedek. Abram refused to take anything for himself. This obligation was part of a vow he had made with God (vv. 22–24).
Is tithing a law for the converted only?
Cain was rebuked for not rightly dividing his increase. Abram faithfully tithed before he was circumcised, before conversion. Sin lay at Cain's door for not properly fulfilling his financial obligations. On the other hand, Abraham, before circumcision, was greatly blessed for tithing and for believing God's promises. Tithing is for all mankind, both the converted and the unconverted.
And what did Abram tithe to God? Did he give God the poorest of the spoils or the best? Is there a lesson for us, today, in what Abraham tithed to God?
Hebrews 7:4 states, "Abraham gave the tenth of the spoils." The Greek word here is akrothinion. The Greek-English Lexicon, by Arndt and Gingrich (p. 33), defines this word as ". . . best part of the booty . . . ." Abram gave God the best, or top, tenth of the spoils. God, the Eternal, comes first (Ex. 20:1–3). One should give the best to Him. Proper tithing is an acknowledgment of the supremacy of God, our Creator.
Far from being an isolated, one-time act of tithing, the record of Abram's payment of tithes to Melchizedek is a good example of his continual, faithful obedience to the preestablished law of tithing (Gen. 14:17–20). The first Biblically recorded usage of the term "tithe" is found in Genesis 14:20. Tithing, revealed in the Bible, is a continuous obligation. There is no other explanation as to why tenths—tithes—were given, and not thirds, sevenths, or some other portion. Abram knew what was acceptable to God, for he knew God's laws.
Faithful Abraham, and his seed, were to "multiply as the stars of heaven," and in his seed ". . . all the nations of the earth [shall] be blessed" (Gen. 26:4). Why? "Because . . . Abraham obeyed my voice, and kept my charge, my commandments, my statutes, and my laws" (Gen. 26:5).
If Abraham is our father, then we will do the works of Abraham (John 8:39).
"But," some may say, "Abraham did many things, including building altars, sacrificing animals and going to war. Christians are not to do these things today, so why should we tithe like Abraham?"
Christ's sacrifice eliminated the need for us to sacrifice animals (Heb. 10:10). Animal sacrifices could never remove sin (vs. 1). Abraham faithfully sacrificed to God, pointing out the need for a Savior. Christ was that Sacrifice (John 1:29). Today, we are to offer up spiritual sacrifices (Rom. 12:1–2, I Pet. 2:5).
Christians must not engage in carnal warfare (John 18:36, II Cor. 10:3). But soon, the sons of God will witness the greatest, bloodiest battle of all time (Rev. 19:11, I Thess. 3:13, Zech. 14:4–5).
Thus, the law of sacrifices has been transferred from the physical to the spiritual. And Christians allow God to fight their battles for them. But with tithing, there has not been a "physical-to-spiritual" transition. It has been a law in force from the beginning, and has never been abrogated. There was, however, a temporary administrative "change"—a change regarding the one to whom tithes were paid. This will be explained later.
Abraham revealed a lack of faith in lying about his wife and in taking a second wife, Hagar. We are not to follow Abraham in his sins (I Cor. 10:6, Rom. 15:4, Acts 17:30). We are to follow Abraham in his acts of righteousness—obedience to God's Law, including the law of tithing.
Abram tithed to God before he was surrendered to God. Tithing is for all, even the unconverted. It is foundational. Tithing is often one of the first steps of obedience an individual makes in responding to God's call.
The question arises, "What did Melchizedek, who became Christ, do with Abram's tithes?" The Bible does not say. But it does commend Abram for his obedience in giving tithes. It is God's business what He does with His tithes (Matt. 20:15). Certainly, nobody would accuse Jesus Christ of misusing tithes. Who, of us, would question God? (Rom. 9:20) The Bible does not reveal everything, only that which is necessary for our salvation (Deut. 29:29).
God's Word does say that we are to follow the righteous men of old. "And if ye be Christ's, then are ye Abraham's seed [children], and heirs according to the promise" (Gal. 3:29). Jesus said, "If ye were Abraham's children, ye would do the works of Abraham" (John 8:39). Are we Abraham's children? Then let us do his good works. Abram tithed to God. Will we?
Next we come to the Biblical example of Jacob.
Genesis 28 records a most significant event. Isaac sent his son, Jacob, to get a wife from similar racial stock (vv. 1–2). He emphasized the fact Jacob would inherit the blessings God had given to his grandfather, Abraham (vv. 3–4). On his way to Haran, Jacob rested for the night, using stones for a pillow. He had a vision of a great ladder reaching to God's throne. And in this dream, God spoke to Jacob, saying:
I am the Lord God of Abraham thy father, and the God of Isaac: the land whereon thou liest, to thee will I give it, and to thy seed; And thy seed shall be as the dust of the earth, and thou shalt spread abroad . . . and in thee and in thy seed shall all the families of the earth be blessed. And, behold, I am with thee . . . in all places whither thou goest, and will bring thee again into this land; for I will not leave thee, until I have done that which I have spoken to thee of (Gen. 28:13–15).
God's presence was so real to Jacob, he was terrified when he awoke. He realized he had been visited by God. He was in "the house of God"—Bethel.
God had made it clear to Jacob that He would be with him. Then Jacob made it clear to God, he would worship and obey Him.
And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father's house in peace; then shall the Lord be my God: And 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 (Gen. 28:20–22).
It was an age-old custom, before undertaking a difficult and dangerous journey, to pray for God's protection. Jacob vowed to dedicate a place of worship to God, as did Abraham, and to likewise tithe. Why the conditional vow? God had made plain, in the dream, that He would protect him on his journey. Without this divine protection, Jacob would not be alive to tithe anything! In claiming God's protection, he was covenanting to continually tithe.
The scripture does not say that Jacob was required to give a tenth, nor does it say that tithing was a law. But why did Jacob vow, unless he knew tithing would be pleasing to God, in accordance with His laws?
Abraham lived until Jacob was about 15 years of age. This is how Jacob learned about tithing. Jacob's vow was to be continued throughout his lifetime, not just on one occasion. There is no mention of a priesthood here. The existence of a priesthood is not a prerequisite for tithing. The existence of God is. Jacob would pay tithes to God as an act of worship. Because tithe-paying is a significant part of worship.
And once again, Jacob's tithes, as Abraham's, were not limited to agricultural produce and livestock. He vowed that ". . . of all that thou shalt give me I will surely give the tenth unto thee" (Gen. 28:22).
The "if" in Jacob's vow does not prove that tithing is voluntary. Rather, it proves Jacob knew that before he could fulfill his desire to obey God, God would have to meet a condition (compare Ex. 19:5, Isa. 1:18–20). Jacob was alone on a dangerous journey. He had no increase on which to tithe. He was just starting out in life. What he vowed was, in effect, "God, if you protect me on this journey and give me physical blessings as you say you will, then I will give you back a tenth of everything you give me" (see The Living Bible, Gen. 28:22). This is the equivalent of a man's saying to God, "If you give me six days of life in which to work, then I will rest from my labors on your Sabbath." Does this mean the Sabbath is voluntary? No! For six days of life must precede the keeping of the seventh-day Sabbath!
Jacob's vow was a personal act of worship between God and himself. So was Abraham's tithing. And so is every man's worship of his Creator. Jacob committed sins which are recorded for our learning. But some today would not like to follow Jacob's examples of righteousness. "Jacob's vow was only for him; tithing is voluntary," some may say. Will we heed Jesus' warning to us? "Strive to enter in at the strait gate [how? by diligent obedience, even if it is difficult or `strait']: for many, I say unto you, will seek to enter in, and shall not be able. . . . There shall be weeping and gnashing of teeth, when ye shall see Abraham, and Isaac, and Jacob, and all the prophets, in the kingdom of God, and you yourselves thrust out" (Luke 13:24, 28).
After their exodus from slavery in Egypt, God led the children of Israel to the foot of Mount Sinai. There, the Eternal made a covenant with them. They were to be a holy nation, a kingdom of priests (Ex. 19:1–4, 6). God told them, "Now therefore, if ye will obey my voice indeed, and keep my covenant, then ye shall be a peculiar [special] treasure unto me above all people: for all the earth is mine" (vs. 5).
God created the entire universe. He owns it all. Yet this great material wealth is not what He greatly desires. He is looking for a "special treasure," not of physical riches but a people who will obey Him. Israel, the chosen people, were to be that special treasure, for out of Egypt God called His Son (Hos. 11:1).
Ancient Israel agreed to the first covenant (Ex. 19:8). It was ratified with blood (Ex. 24:7–8). For a part of this covenant, God codified the Ten Commandments (Exodus 20). In addition, He gave a number of amplifying statutes and judgments. God told Moses, the spiritual leader of Israel, ". . . after the tenor [intent or purpose] of these words I have made a covenant with thee and with Israel" (Ex. 34:27).
Ancient Israel did not have the Spirit of God by which to obey the terms of that covenant (Deut. 5:29, Heb. 8:8, John 7:39). The covenant was the agreement between God and Israel. It was not the Law. The Ten Commandments were revealed at Creation. Israel broke that covenant with God. Jesus Christ came to expand, spiritually, the terms of that agreement into the New Covenant. This is the New Covenant with spiritual Israel, the Church of God (Gal. 3:29; 6:15–16). This New Covenant includes the foundational laws God gave to ancient Israel—this time spiritually magnified, written in hearts and minds by God's Spirit (Heb. 8:6–13). As Israel of old was to be a nation of priests, so is the New Covenant Israel (I Pet. 2:9–10).
What does all this have to do with tithing? God's statement, ". . . for all the earth is mine," is the key (Ex. 19:5). God wants a special—treasured—priesthood-people to serve Him, to be His sons. He wants us to know, just as He wanted stubborn Pharaoh to know, that all the earth is His (Ex. 9:29). God requires from mankind a recognition of this fact (Deut. 10:12–16). Tithing is a major fulfillment of this recognition (Job 41:11, Psa. 24:1, I Cor. 10:26, 28).
It is instructive to note that several of the Ten Commandments relate to tithing. The first and second commandments forbid idolatry. How many, today, worship money and the material things it can buy? (see Isa. 2:6–9) A hedonistic pursuit of material pleasure is what some have begun after rejecting God's law of tithing. The commandment states, "Thou shalt not steal," but some prefer to rob God of His tithes (Mal. 3:8).
We are commanded to honor our parents—both physical and spiritual parents. We honor God by giving to Him: "Honour the Lord with thy substance, and with the firstfruits of all thine increase: So shall thy barns be filled with plenty, and thy presses shall burst out with new wine" (Prov. 3:9–10). Malachi indicts God's people for stealing tithes—"A son honoureth his father, and a servant his master: if then I be a father, where is mine honour?" (Mal. 1:6)
The tenth commandment forbids covetousness—grasping for that which belongs to others. Withholding God's tithes is an act of covetousness. So is the selfish using of tithes for other than holy use. Covetousness is idolatry (Col. 3:5). No idolater will enter the Kingdom of God (I Cor. 6:9–10).
In Leviticus 26, God reveals the blessings that come from faithful obedience to His commandments and statutes and the cursings that come from despising those statutes and judgments.
Chapter 27 speaks of vows to God, offerings to God, houses, fields, and firstlings. In verses 30–34, the Eternal says the following:
And 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. And if a man will at all redeem [buy back] ought of his tithes, he shall add thereto the fifth part [20 percent] thereof. And 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. He 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. These are the commandments, which the Lord commanded Moses for the children of Israel in mount Sinai.
From this command, several important points can be ascertained:
(1) Tithing is a commandment for Israel, binding and obligatory upon them. Scriptures make it clear, a Christian is a spiritual Israelite (Gal. 3:29; 6:16, Rom. 2:28–29).
(2) The "tithe of the land," here referred to, is not the tithe of the Levites or some other group of men. It is the tithe of the Eternal, the Lord's tithe. The tithe has always been the Eternal's, irrespective of those to whom it was assigned.
(3) Certain stipulations are placed upon tithes of agricultural produce. Suppose a farmer had an exceptional crop of wheat, and wanted to retain the tithe for use as seed. Or it may be a hard year and he needed it for his own use. He could buy back the tithe, by paying the value of the tithe on his wheat, plus an additional 20 percent. He was allowed to redeem the field tithe, but had to pay a heavy price. The reasons for this stipulation are twofold: a) The farmer is allowed to purchase that which belongs to God, if he really needs it, and b) we can assume the one receiving the tithe would be more likely to receive edible produce than non-edible cash or kind. However, only in unusual circumstances would the field tithe be redeemed.
(4) Clean animals cannot be redeemed, whether good or bad. The tenth animal that "passeth under the rod" shall be holy to the Eternal. If one attempts to redeem the tithed animal, then both it and the one exchanged shall be God's. There is no redemption of clean animals.
It is interesting to note how the tenth animal was determined. Maimonides, the medieval Jewish scholar, states that the owner gathered all lambs or calves into a fenced field. The only exit was a small passage, through which one animal only could pass. He placed the mothers outside. As they began to call for their young, the owner counted and marked every tenth one, whether good or bad, male or female, perfect or blemished, as the "Lord's tithe" (see Lansdell, p. 25).
Obviously, the intent of the animal tithe command is to prevent partiality. The owner is not to manipulate the selection. God determined the method of tithing; it could not be altered under any circumstance.
Is it possible this could have significant meaning for God's people today? Modern Israel is sinning against God. As a result, the people will be led into captivity. A tenth, known only to God (Isa. 6:11–13; 10:20–22; 11:11–16) and marked by His angel (Ezek. 9:2–6), shall return as in the former exodus. God prophetically states, ". . . I will cause you to pass under the rod, and I will bring you into the bond of the covenant (Ezek. 20:33–38). God's chosen people are like the tithe of the sheep; He will gather and feed them at that time (Ezek. 34:11–19).
(5) Since the field tithe is convertible into money, it demonstrates that tithes can be paid in cash. Some would like to believe that all tithes have to be paid in the form of edible food. But Leviticus 27:31 proves otherwise.
(6) The "tithe of the land," spoken of in Leviticus 27:30, is not the "tithe of Palestine" but the tithe of the land that God's people have been given. Wherever God's people Israel are, they are to devote to the Eternal "all the tithe of the land."
The word for "land" in the Hebrew is aretz, a general term meaning "the land" or "the earth." It is used to refer to the land of Egypt (Deut. 5:6), Magog (Ezek. 38:2), Assyria (Isa. 27:13), as well as Israel (Lev. 23:10). Is the Lord's tithe restricted to the land of Israel—what we know as Palestine? By no means! God commands the whole world to obey His laws. He has one set of laws for all mankind (Rom. 3:29, Acts 17:30). Jesus Christ will return to rule all nations with the same laws. All the world will become spiritual Israelites (Rom. 4:13). All nations will follow the government of Christ (Isa. 2:2–4). All will obey God's laws, including tithing. The Eternal says, ". . . all the earth [aretz] is mine" (Ex. 19:5), and ". . . all the tithe of the land [aretz] . . . is the Lord's . . ." (Lev. 27:30).
Corrupt Jewish tradition may have regarded tithes from heathen lands as "impure," but Jesus Christ denounced such false traditions of men (Matt. 15:6, 9). God's commands are plain to those who understand His revealed knowledge (Prov. 8:8, 9).
(7) The Lord's tithe ". . . is holy unto the Lord" (Lev. 27:30). "Holy" or "sanctified" means "set apart for holy use." The tithe could not be used according to human whim or desire (Deut. 12:6–8). What was the purpose for the tithe under the Levitical system? Are there any parallels which apply under the New Covenant? For these answers, additional scriptures must be searched.
Tithes Given to Levites for God's Service
Israel was to become a "kingdom of priests" (Ex. 19:6). However, they rebelled against God in the wilderness. God required all the firstborn to be sanctified unto Him (Ex. 13:2). Israel, as a nation, is God's firstborn (Ex. 4:22). Because of their rebellious nature, they needed a schoolmaster. Annual sacrifices were the rituals of this schooling system (Gal. 3:19, 24, Rom. 4:15). The Levites were the teachers. Aaron and his descendants held the priest's office, while the rest of the tribe of Levi ministered to the priests (Num. 3:5–10).
Instead of using all the firstborn of Israel in His service, God selected the Levites (Num. 3:12–13). To the Levites were given special tasks, relating to this sacrificial system, which were temporarily imposed upon Israel because of their sins (Gal. 3:19, Heb. 9:10).
But was that all the Levites were required to perform?
Aaron and his descendants were given the priest's office as a special gift of service (Num. 18:7). Their brethren, the Levites, were given to assist the priests ". . . as a gift for the Lord, to do the service of the tabernacle of the congregation" (vs. 6). Other tribes of Israel received specific allotments of land as an everlasting inheritance. The tribe of Levi was given no land. Instead, God told them, ". . . I am thy part and thine inheritance among the children of Israel" (Num. 18:20). Then He continued:
And, 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. . . . it shall be a statute for ever throughout your generations, that among the children of Israel they have no inheritance. But 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 (Num. 18:21–24).
The above passage demonstrates the following:
(1) God gave "all the tenth in Israel" to the Levites. It is plain, one cannot give what one does not first possess. God could not give tithes to the Levites unless they were previously due Him. Indeed, as shown, Melchizedek (Jesus Christ) had the right to receive tithes continually, and did so from Abel, Abram, and Jacob. He transferred this right to receive tithes to the Levites.
(2) God gave "all the tenth [tithe] in Israel" to the Levites. Not a part, but all—the entire amount. Numbers 18:21 specifies that the entire amount of the tithe is God's tithe, to be used by the Levites.
(3) The purpose, or holy use, of the tithe by the Levites, was ". . . for their service which they serve . . ." which included the sacrificial and ceremonial work at the "tabernacle of the congregation," and later, in the Temple. The purpose of the tithe was not to create an indolent class who lived from the labors of others. The tithe made it possible for Levites to serve God and His people. It is essential to remember that the purpose of tithes is for service.
(4) Verses 25–30 state that the Levites were to tithe also. They were to give, to the Aaronic priesthood, a tenth of the tithes which they received. Even though they did not produce it, this "tithe of the tithe" would be reckoned to them ". . . as though it were the corn of the threshing-floor, and as the fulness of the winepress" (vv. 27, 30). Those who received the tithe were, likewise, required to tithe. All owe honor and respect to God.
(5) The Levite's tithe, referred to here as a "heave offering," was still the Lord's (vs. 28). It was not the Levites' tithe to handle as they pleased. Even though the Eternal gave the tithe to faithful Levites for use in His service in the tabernacle, it was still His tithe. They were accountable for using it properly. God told the Levites, ". . . neither shall ye pollute the holy things of the children of Israel, lest ye die" (Num. 18:32). Improper use of God's tithes is a serious offense!
(6) Numbers 18 shows that the priests, a special group of Levites administering the most holy things, received tithes from the Levites. Some have wondered why there is no indication that the high priest paid tithes. The Bible does not state it, one way or the other. Even so, does this mean that tithing is not for everyone?
It is important to understand just what the priests represented. Their functions, and especially the high priest's, represented the work of Jesus Christ (Lev. 16, compared with Heb. 9). And Jesus Christ, as Melchizedek, received tithes from His faithful servants such as Abram and Jacob. Obviously, Christ did not pay them to others. Just as the Levites were servants to the priesthood of Aaron, so were Abram and Jacob servants of God. Servants (ministers) of God pay tithes. Since Christ is the High Priest, we need not concern ourselves with the question of the high priest's paying tithes. All others paid tithes, regardless of responsibility. God's ministers are required to tithe!
(7) If there is no service performed, there should be no receiving of tithes. To the Levites, as well as the priests, God says the tithe is ". . . your reward for your service in the tabernacle of the congregation" (Num. 18:31). No service, no tithe received. As Jesus told His disciples, "Provide neither gold, nor silver, nor brass in your purses, Nor scrip for your journey . . . for the workman is worthy of his meat" (Matt. 10:9–10). See also I Timothy 5:17–18 and I Corinthians 9:7. Far from being a "right" of Levi, or anyone else, the receipt of tithes should be legally undertaken only upon performance of a work of service.
And what was the primary work of service of the Levites? Was it merely assisting in the sacrificing of animals? By no means! Few understand the role of the Levite in Israelitish society. If they did, they perhaps would not have a "tithing question."
Some erroneously assume that the sacrificial and ceremonial role at the tabernacle, and later the Temple, was the Levite's sole occupation. Others falsely believe that the Levite was free to pursue any occupation when not serving at the sanctuary. God's Word clearly reveals otherwise. God says the Levites are to ". . . teach the children of Israel all the statutes which the Lord hath spoken unto them by the hand of Moses" (Lev. 10:11, Deut. 17:9–11; 24:8). The "service" at the "tabernacle of the congregation" (Num. 18:31) referred to meetings for religious purposes. Israel was to seek God's Law from the mouth of a Levitical priest (Mal. 2:7). But because the office was abused (vv. 8–10), God prophesies that He will have to ". . . purify the sons of Levi . . ." (Mal. 3:3). In the Millennium the sons of Zadok of the priests, the Levites, shall keep God's charge: "And they shall teach my people the difference between the holy and profane, and cause them to discern between the unclean and the clean. And in controversy they shall stand in judgment; and they shall judge it according to my judgments: and they shall keep my laws and my statutes in all mine assemblies; and they shall hallow my sabbaths" (Ezek. 44:23–24).
Levites were not only to teach God's laws and statutes, but also to judge and counsel God's people (Deut. 17:8–13, II Chron. 19:8–11). Deuteronomy 21:5 instructs the Levites to go to a city where an important judgment had to be made. This was the reason forty-eight Levitical cities were scattered throughout Israel (Num. 35:1–8). Twelve courses of Levites took their turn in sanctuary service, all serving during the feasts. At other times they were close to the people, available for instruction and judgment. A function so awesome as being responsible for teaching Israel God's laws and statutes should have been a full-time job. If their only function had been sacrificing, the Levites could have been located in contiguous territory near Jerusalem. But Levites were close at hand—to instruct the people. Like the fatherless and the widows, they normally would be "within thy gates" (Deut. 14:29). Far from being a super-wealthy class, Levites were often in need of remuneration for their services (Deut. 12:19; 14:27, 29).
Levites were given forty-eight cities in which to live. The area outside of the walls is subject to considerable speculation. However, whatever space was allotted them beyond the city walls, was for their cattle and goods (Num. 35:1–4). The tribe of Levi already had cattle before they entered God's service (Num. 3:41). Their cattle, with them, were drafted for God's service. The land surrounding the Levitical cities, called "suburbs" in the Authorized Version, was not agricultural land on which to raise and till crops, but "pasture lands" (Num. 35:4, RSV). That land was to remain in the possession of the Levites (Lev. 25:34). Far from being able to pursue any occupation they wished, the Levites were to continually perform God's service—the service of His sanctuary or teaching His people.
Some believe, citing commentaries as "proof," that the total Levitical land allotment was almost 200 square miles and approached the dimensions of some of the smaller tribes. Other commentators say it nowhere nearly approached that size (see Clarke's Commentary on Num. 18). The national average of acreage allotted, per male over age 20, was 11.5 acres (see Hurlbut's Bible Atlas, p. 44). Clarke's figures prove to be a national average of 18.66 acres, per male over age 20. If Clarke is correct in stating the Levitical allotment was 82 square miles, then all male Levites (here the beginning age was one month upward—Num. 3:39) received an average of 2.38 acres per person. The International Standard Bible Encyclopaedia states the total land allotted for the Levites ". . . amounted to less than 16 miles" (article, 'Levitical Cities'). If this is true, the acreage allotted per male was less than one-half acre!
Regardless of the figures, one fact is made plain. God states that the Levite ". . . hath no part nor inheritance with you" (Deut. 12:12). The inheritance given the other tribes was the way and means of providing a livelihood, yet the Levites had no inheritance (no means of livelihood) other than God's promise, ". . . the Lord is his inheritance . . ." (Deut. 10:9). The Bible clearly states the Levites had no inheritance, only forty-eight dwelling places. The fact that Scripture often records the Levite might be in need along with widows and the poor, is ample proof they could not pursue any desired occupation and principally lived from the tithes of Israel (Deut. 12:12, 18–19; 14:27–29; 16:11, 14; 26:11–13). It also demonstrates that Israel was often derelict in paying tithes.
Levites were to receive "like portions" for their service (Deut. 18:6–8). Thus, if the whole nation suffered from a drought or calamity, the Levites would share equally in the hardship. No partiality, no wide variations. They were to share equally in the responsibilities and in the blessings of God.
God was not well pleased with the corrupted "service" the Levites performed in later years. Shortly after Paul wrote the epistle to the Hebrews, the Romans destroyed Jerusalem and the Temple. That marked the end of any real attempt to continue with animal sacrifices at God's sanctuary. Jews today maintain they cannot tithe because there is no legal body of Levites officiating in a temple at Jerusalem. They believe only Levites can receive tithes. So they do not save tithes. They are breaking God's law. Tithes should be saved even if it is thought there is no faithful body of men to whom they may be given.
A startling scripture relates what a true follower of God did when the Levitical priesthood became corrupt and Baal-worship prevalent. And it demonstrates what a true believer should do when ministers of God's Church depart from the Truth. During the days of Ahab and Jezebel, the prophets Elijah and then Elisha were among the 7,000 in Israel still loyal to the Eternal God (I Kings 19:14–18).
II Kings 4:42 relates the following:
And there came a man from Baal-shalisha, and brought the man of God (Elisha) bread of the firstfruits, twenty loaves of barley, and full ears of corn in the husk thereof. And he said, Give unto the people, that they may eat.
A miracle was performed. Sufficient food was supplied to feed 100 men, "sons of the prophets" who were at Gilgal—a training center for God's prophets (II Kings 4:38, 43–44; 2:1–5).
The point is this: The law commands the firstfruits to be given to the Levitical priests (Deut. 18:1–5). Elisha was not a Levite. Before God called him to be a prophet, he was a farmer from the northern part of Israel (I Kings 19:16, 19). I Kings 19:16 states Elisha, the son of Shaphat, was from Abel-meholah. Of Abel-meholah, Unger's Bible Dictionary says, ". . . a place in the Jordan Valley, and the home of Elisha [I Kings 19:16, Judges 7:22]. It was in the tribe of Issachar" (Unger's Bible Dictionary, Moody Press, article 'Abel-meholah'). Furthermore, Scribner's Bible dictionary says Elisha was "The son of Shaphat, of the tribe of Issachar, the disciple and successor of the prophet Elijah" (Dictionary of the Bible, Scribner, article `Elisha'). He received, and used for God's servants, the firstfruits during a time of famine. Since the priesthood was corrupt, the only alternative for the man from Baal-shalisha was to tithe to a true "man of God."
Thus, in the ten-tribed nation of Israel, the Levites could not function properly. However, the followers of God were not left without an opportunity to fulfill the responsibility of tithing. Even today, unless God has changed, there must be someone whom He has chosen and is using to perform His service. Even if an individual knows no "man of God," that does not nullify the law of tithing.
Second Tithe Proves All Should Tithe
Numbers 18:21 and Leviticus 27:30 speak of "all the tenth" and "all the tithe" belonging to God. The Hebrew word here translated "all" is kohl, meaning "whole, the entire part." All of this tithe was the inheritance of the Levites.
But God's Word plainly delineates an additional or "second tithe," other than this "first tithe" which is holy unto the Eternal. All of it was to be devoted for a different purpose:
Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And 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. And 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: Then 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: And 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, And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee (Deut. 14:22–27).
Here again, "all" (kohl) of this tithe is to be faithfully saved. Yet this tithe is consumed not only by the Levites and priests, but mainly by the one who tithes. This cannot be the same tithe spoken of in Leviticus 27:30 and Numbers 18:21, for all of that tithe was given to the Levites. If all three scriptures are speaking of the same tithe, then God's Word is inconsistent. The tithe in Deuteronomy 14:22 is a "second tithe," as distinguished from the "first." Far from being an idea or supposition of men, there is a second tithe, or God's Word contradicts!
Here are some distinguishing elements of this "second tithe:"
(1) This tithe was of the yearly increase of the land, computed the same way as the first tithe.
(2) It was to be eaten by the offerer, his household and the Levite within his gates, at the place where God chose to place His name (Deut. 12:5–7, 11–12). This indicates that the second tithe is to be consumed three times a year, at the feasts (Deut. 16:16). Hence the term, "festival tithe."
(3) Conversely, the second, or festival tithe, is not to be consumed at home. Deuteronomy 12:17–18: "Thou mayest not eat within thy gates the tithe [Septuagint translation has 'the additional tithe'] of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock . . . But thou must eat them before the Lord thy God in the place which the Lord thy God shall choose. . . ." The Septuagint translation shows the Jews themselves knew there was more than one tithe. This command was for the purpose of insuring attendance at God's feasts.
(4) The purpose of this tithe was ". . . that thou mayest learn to fear the Lord thy God always" (Deut. 14:23).
(5) This second tithe could be turned into money if the way was too far to carry it to the feasts. There, the money could be exchanged for food or drink.
(6) The Levite was to share in the usage of the second tithe; he was not to be "forsaken" (Deut 12:19; 14:27). There is no stipulation that the Levites were to set aside 10 percent of the tithes they received, for use at the feasts. The statement that they were not to be forsaken, indicates that Levites did not save a second tithe.
(7) Firstlings were associated with this second tithe. "Firstlings," or the firstborn of animals, is another aspect of tithing. Deuteronomy 14:23, in speaking of the second tithe, says that the people are to eat the firstlings. Yet, Numbers 18:17–18 states the flesh of the firstlings belonged solely to the priest. These scriptures must be reconciled. Again, it is demonstrated there is more than one tithe.
Exodus 13:12 says, ". . . thou shalt set apart unto the Lord all that openeth the matrix, and every firstling that cometh of a beast which thou hast; the males shall be the Lord's." See also verse 15. All firstlings were to be set apart to the Eternal (vs. 2). But the males were specifically His. Only the firstling of an ass could be redeemed with a lamb (vs. 13).
Now that which opens the womb is the firstling, whether it be male or female. The obvious answer is that the female firstling is the one spoken of in Deuteronomy 14:23. It is part of the second tithe, to be eaten at the feasts.
Firstling males were to be sanctified to the Eternal; one was not to do work with a firstling bullock or shear a firstling sheep (Deut. 15:19). The firstling, which the owner ate before the Eternal during the feasts, was the female firstling (vs. 20). A firstling with a blemish or deformity was not to be sacrificed to God, but eaten within one's gate (vv. 21–23). The female firstlings, or second-tithe firstlings, could be converted into money if the way was too far to the feasts (Deut. 14:24–26).
The firstling males had to be given to God "on the eighth day" (Ex. 22:29–30). This proves two distinct firstlings, because those in Deuteronomy 14:23 were eaten at festival times only. They had to be the female firstlings. The Lord's firstlings (males) could not be dedicated at the time of one's choosing. They were dedicated "from the eighth day and henceforth" (Lev. 22:27). Even unclean animals, being firstlings, were God's. Being unclean, they could not be offered; they were to be redeemed or sold, plus 20 percent of their value (Lev. 27:27, Num. 18:15). Redemption occurred after the animal was a month old (Num. 18:16). But firstlings of cattle, sheep, and goats could not be redeemed, and—if unblemished—had to be offered to God (Num. 18:17).
(8) All Israel was to keep the feasts (Lev. 23). For this reason, all Israel was required to save a second tithe. All the people of God were to tithe. "Thou shalt truly tithe all the increase of thy seed . . ." (Deut. 14:22), just as all Israel was told, "Thou shalt not eat any abominable thing" (Deut. 14:3). Like the first tithe, the second tithe was a commandment for all Israel.
Some believe the Bible enjoins tithing on agricultural produce and livestock only. They feel the second tithe is "not relevant" for Christians today. But God's command regarding the second tithe is crucial to understanding what products were to be tithed.
God's Holy Days are binding for all times. Without the second tithe, the follower of God could not ". . . eat there [at the festival] before the Lord thy God . . ." (Deut. 14:26), and rejoice in the full way that God wants and commands (Deut. 16:14). Just as all Israel is to ". . . learn to fear the Lord thy God always" (Deut. 14:23), all Israel is to eat of their tithes at the place God chooses. With no second tithe, God's festivals cannot be kept properly. Do away with tithing, and the Holy Days fall as well. But if the Holy Days are binding, so is tithing.
If tithing were on agricultural produce only, then fishermen and those engaged in commerce—such as the tribe of Dan, which dwelt in ships (Judges 5:17)—could not observe the festivals of God. Neither would they be required to support the Levite, widow and fatherless after their third year (Deut. 14:28–29). But all Israel was commanded to tithe (Num. 18:21), even those who did not farm!
There would be little or no agricultural increase in the seventh year, when the land was to rest. Consider what would happen if tithes were paid on agricultural produce only. There would be little festival tithe, so few—if any—could attend the feasts. Every seventh year, the feasts would have to be canceled. But this is not what God's Word states (Deut. 31:10–12).
If the tithing law relates to an agricultural society only, then why did Abraham pay tithes on all the spoils of war (Heb. 7:4, Gen. 14:20)? What he paid would not have been called a tithe or tenth, but merely an offering. Jacob's vow, to tithe to God of all that He would give him (Gen. 28:22), was not an act of over-zealousness. They tithed on all God gave them!
The Bible is written from an agricultural point of view. Observe the blessings and cursings of Deuteronomy 28. For obedience to God's laws, there are promised blessings of the city, the field, the fruit of one's body, the seed of the ground, the cattle and sheep, the basket and the barns. What about the fishermen, the salesmen or those who made their livelihood in the city—are they without a blessing? Of course not! Since Israel was primarily a nation of stockmen and farmers, that is what the tithing laws specified in detail.
Leviticus 27:30–33 details the law regarding the redemption of the field and animal tithes. Numbers 18:21 states "all the tenth in Israel" is to be given to the Levites. It means all, and does not limit the tithes to animals or agricultural produce. Deuteronomy 14:22 refers to the second tithe of the field and details how there is no penalty for turning it into money. If a fisherman was not to tithe on his increase, then he would not be able to attend and celebrate the feasts. And Deuteronomy 14:28 refers to another tithing law, to be explained shortly, that is "all the tithe of thine increase." This law does not limit the increase to animals or produce.
In fact, all increase comes from the land—from wool to timber, oil and petrochemicals, iron, glass, concrete, everything. And it is the tithe of the land—the whole earth—that is holy to God (Lev. 27:30, Ex. 19:5).
A Jewish "rabbi" may tell you differently, but Jesus Christ instructs us to beware of their doctrines (Matt. 16:12). There are endless arguments of those opposed to tithing. It is no wonder that the Apostle Paul, in referring to spiritually blinded Israel, said they were "a disobedient and gainsaying people" (Rom. 10:21). Perhaps this "agricultural tithe only" argument is chief in the minds of many, but as has been demonstrated, the second tithe law disproves this fallacious assumption.
Next we come to still another tithe. Though grossly misunderstood, the keeping of this tithe nevertheless brings a special blessing from God (Deut. 14:28–29).
At 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: And 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.
Here are some important points regarding this third year tithe:
(1) Instead of being paid "year by year," as the first and festival tithes (Deut. 14:22), this tithe is the tithe of the third year. Therefore, it is obvious this is not the same tithe as that of Numbers 18:21 or Deuteronomy 14:22. Neither is it a tithe of the remainder after paying the first two tithes. All the tithe in Numbers 18:21 goes to the Levites. All the tithe of Deuteronomy 14:22–23 is eaten at the feasts. All the tithe of Deuteronomy 14:28 is given to the poor. There are three distinct tithes.
(2) Some think the tithe of Deuteronomy 14:28 was not a third tithe, but a "triennial substitute" for the second tithe. Thus in the third, sixth, and seventh years, the "festival" tithe would not be taken to the sanctuary and consumed there, but distributed to the poor at home. This idea was first expressed by Maimonides in the 12th century. However, even at that time, a contemporary, Aben Ezra, states, "This was a third tithe, and did not excuse the second tithe" (see Lansdell, p. 34).
Josephus, who lived in the first century, wrote:
Beside those two tithes which I have already said you are to pay every year, the one for the Levites, the other for the festivals, you are to bring every third year a tithe to be distributed to those that want; to women also that are widows, and to children that are orphans (Antiquities of the Jews, IV, viii, 22).
Scripture does not support a "triennial substitute." Reputable scholars may present different "views," but God's revealed Word is abundantly clear—there are three tithes.
Jews, who translated the Old Testament into Greek (the Septuagint), knew there were three tithes: "When thou hast completed tithing all the tithes of thine increase the third year, thou shalt bring the second additional tithe to the Levite, the stranger, the fatherless, and the widow, that they may eat in thy gates, and be merry" (Deut. 26:12). There is not merely one tithe (first) and an additional tithe (second), but also a second additional (third) tithe. That is how Jews, 250 years before Christ, understood God's Word. No one need stand in doubt. See also the apocryphal book of Tobit (1:6–8).
(3) When does the "year" end upon which the third tithe is to be paid? The Bible indicates that the tithing year for all the tithes is the civil year ending at the "feast of ingathering" (Tabernacles) in the fall (Ex. 34:22). First tithes were paid, and second tithes were consumed during festival times only (Deut. 12:11—note that 'tithes' is plural).
For those involved in agriculture, the only time tithes could be paid was at the festivals. This becomes most obvious when one recalls that God instituted the Holy Days on the premise of the harvests in Palestine. However, where those of Israel were involved in activities other than agriculture, there is no indication tithes were paid at festivals only.
(4) Which year, or years, is the "third year?" Scripture is not vague on this matter. Deuteronomy 26:12 refers to "the third year, which is the year of tithing." Josephus, cited above, states "every third year." Maimonides elaborates further, stating it was the third and sixth years of every seven-year cycle (cited in Lansdell, p. 31). This last suggestion is one possible meaning of "at the end of three years," and the one adopted as a practice by the Worldwide Church of God.
Before we conclude what the Scriptures do say, there are a few factors we must consider.
Josephus' statement, "every third year," is quite vague. What did he mean by "every third year?" Did he mean every third year out of a seven-year cycle? Or did he mean every third and sixth year of a seven-year cycle? Or did he mean every third year, irrespective of a seven-year cycle?
One fact is absolutely certain. The third tithe was paid in the third year (Deut. 26:12), but the third year of what? And what should be our authority for observing it? Josephus? Maimonides? Jewish tradition? Or the Word of God?
Land-rest laws and the 50-year Jubilee cycle were based upon cycles of seven years. If every third year would be a third-tithe year, eventually it would fall on a seventh-year land-rest year. And there would be little to distribute to the poor—and even less for the owner, to sustain him until the "ninth year" (Lev. 25:20–22). Therefore, the third-tithe year must be the third or the third and the sixth years out of every cycle of seven. It cannot mean every third year, irrespective of the seven-year cycle!
Since Deuteronomy 15:1, which follows Deuteronomy 14:28–29, begins with the seventh-year release, the inference is that "at the end of three years" is contained within the cycle of seven. Additional scriptures also indicate this. Deuteronomy 15:1–6 describes the seventh-year release. "At the end of every seven years" means after the end of seven years—at their completion. At the close of the seventh year of every seven year cycle (of which there are seven in the 50-year Jubilee cycle), creditors are to release their neighbors from their debts. The object of this law is "to the end that there be no poor among you" (vs. 4, margin). This law, along with the third-tithe law previously stated in Deuteronomy 14:28–29, is designed by the merciful God to alleviate the condition of the poor.
Deuteronomy 15:7–11 again reminds the follower of God not to neglect the poor in their real need. Of course, a sluggard after repeated help should not be supported (II Thess. 3:10).
Then, verses 12–18 of Deuteronomy 15 give important details regarding release of Hebrew servants "in [during] the seventh year." These are distinguished from debtors who are released at the end of the seventh year (Deut. 15:1). Notice: When the Hebrew servant chooses to be released in the seventh year, after six years of service, the master is to give liberally to him (vv. 13–14). Of what is the master to give the freed servant? Out of the flock, the floor, and "of that wherewith the Lord thy God hath blessed thee" (vs. 14). Since no crop was harvested in the seventh year, the end of the sixth year was a special time to remember the poor servant. God's law made it possible for all indentured Hebrew servants to obtain a new lease on life.
The poor servant is to be helped in the end of the sixth year. Since the third tithe was to go for the Levite, stranger, fatherless, and widow, here then is a separate provision to assist the poor. The clear indication of Deuteronomy 15:12–15 is that the blessings of the sixth year were used to help the poor—not the Levite, stranger, fatherless, and widow.
Therefore, the only year scripturally proven to be "the third year" is the third year only of a seven-year cycle! We assume an additional tithe by reading a sixth-year tithe into Josephus' statement. Josephus did not say a third and a sixth year. He merely said every third year! And since he did not mean every third year, irrespective of a seven-year cycle, nor a sixth year in addition to the third year (since the sixth year was to help the poor—not the Levite, stranger, fatherless, and widow), Josephus meant the third year of a seven-year cycle—exactly what the Scripture clearly states (Deut. 14:28; 26:12).
But what would this servant need, after working hard for six years as a bond servant? A sabbath of rest! And that is what the seventh, or sabbatical year, provided. No planting and harvesting of crops, with back-breaking labor, a physical and a spiritual rest. Then, at the end of the seventh year, past debts were obliterated. At the Feast of Tabernacles, "At [after] the end of every seven years . . ." God's Law was read and expounded so all could be redirected to a new and better way of life (Deut. 31:10–13). Hopefully, with this rest and instruction, many of those former bondservants and debtors would work diligently, obey God, and as a result be blessed and not fall into the same situation again (Deut. 15:4–6). Thanks to these laws, they would start "year one" of the next seven-year cycle with a new lease on life. See Exodus 23:10–11 and Leviticus 25:2–7.
Deuteronomy 15:1–18, in conjunction with 14:28–29, shows that the third tithe is related to the seven-year cycle, and that the third and sixth years of the seven-year cycle are set aside to help various classes of those in need. Assistance given in the sixth year would depend solely upon necessity.
(5) What is the "third year" for you? For ancient Israel, the seven-year and Jubilee cycles were the same for all, since they all came into the Promised Land at the same time (Lev. 25:2). None of us became God's people until we became spiritual Israelites, at baptism (Gal. 3:29). Therefore, following the above principle, Christians today would observe the third year after baptism. The custom of the Church of God has been that if the individual was baptized prior to Passover, his first year began at the previous Feast of Tabernacles. If he were baptized after Passover, his first year would begin at the next Feast of Tabernacles.
(6) How is the third tithe to be used? Who is to save it? And who is to receive it? Certainly it is important to use God's tithes in the proper manner, or else cursings instead of blessings will follow. Deuteronomy 14:29 shows the only proper usage of third tithe: "And 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 . . . ."
It was no problem determining who the Levites were in Old Testament times. It was those of the tribe of Levi who faithfully served in the Temple and taught the people God's Law. Are there any "Levites" today? None are performing a temple service because there is no Temple. Levites were termed ministers of God (Neh. 10:36). Non-Levites who were "men of God," such as Elisha, did receive that which was due the Levites (II Kings 4:42). Someone in the last days is indicted by God's Word. These "priests," who should have taught God's Law, have corrupted "the covenant of Levi" (Mal. 1:6–7; 2:7–8). Christ, at His return, will purify these "sons of Levi"
(Mal. 3:3). Thus, God's Word directly indicates His ministers are indeed "Levites" in the spiritual sense.
Today, it is much more difficult to determine who the true "Levites" are. There are many impostors. Isaiah 8:20 and Deuteronomy 13:1–5 are keys for determining the true ministers of God.
The third tithe is to be used for those Levites, strangers, fatherless, and widows "within your gates" who are truly in need, through no fault of their own.
Would all Levites, strangers, widows, and orphans receive third tithe? Obviously not. A wealthy stranger and a widow or orphan bequeathed with a large estate from the deceased, would not. The principle is, those in need receive it. This is exemplified by the four classes which the law specifies.
Even the Levites paid tithes out of the first tithes which they received. Along with sons, daughters, servants, strangers, fatherless, and widows, the Levites were to share in the blessings of the second tithes at the feasts (Deut. 16:11, 14; 14:27). God's tithing laws, specifically those of the second and third tithes, guarantee the redistribution of wealth so that all may share fully in God's blessings.
If the Levite was not to be forsaken with reference to the second tithe (Deut. 14:27, indicating he did not save second tithe), the same principle must be applied to the third tithe (Deut. 14:29). Only, this principle with reference to the third tithe also includes the strangers, fatherless, and widows. Those in need are obviously in no position to give. This is why God established the third tithe in the first place!
Giving, however, is not limited to the wealthy class. The poor can give and share in numerous ways (Luke 2:36–37). Relative to the third tithe, it appears that the early New Testament Church supported a special class of widows aged 60 and older (I Tim. 5:1–16). These performed special acts of service for the brethren and had to meet specific qualifications. Those widows who have relatives in the Church should be supported by them. The Church should support widows who are without relatives in the Church (vs. 16). God's Word continually reminds us not to forsake the widow.
(7) What is the purpose of the third tithe? As has been shown, the purpose for the first tithe is service, instructing God's people in His statutes and laws. The purpose for the second tithe is to properly keep God's festivals, ". . . that thou mayest learn to fear the Lord thy God always" (Deut. 14:23). And the purpose for the third tithe is that the Levites, strangers, fatherless, and widows shall eat and be satisfied, and ". . . that the Lord thy God may bless thee in all the work of thine hand which thou doest" (Deut. 14:29). The intent of the third tithe is to be a blessing to both giver and receiver (Deut. 26:12–15).
Because God had so abundantly blessed Israel, He instructed them in ways by which they could manifest a spirit of humility and giving. Since we today are to learn by the lessons of the past, it is the spiritual obligation of each Christian to determine personally how he will apply the following principles of giving in his own life. Giving is not legislated. It must come from the heart.
Let us note the historical examples of giving. Remember, these principles of giving are above and beyond the laws of tithing.
(1) Three times in the year, Holy Day offerings are required. See Deuteronomy 16:16–17.
(2) Corners of the field, harvest gleanings, and fallen fruit are to be left for the poor and the stranger (Lev. 19:9–10).
(3) The "forgotten sheaf," "overlooked olives" and other things of the harvest are to likewise go to the strangers, fatherless and widows (Deut. 24:19–22).
(4) Firstfruits and firstlings, explained previously, are obligations in conjunction with the first and second tithes (Ex. 13:2; 22:29–30; 23:19; 34:26, Deut. 26:1–11).
(5) The firstborn of man is to be redeemed by a payment of five shekels (Ex. 13:2, 13 and Num. 18:15–17).
(6) There is a special statute regarding fruit trees, found in Leviticus 19:23–25.
(7) The seventh year is to be a year of release, when every creditor is to refrain from enforcing repayment for that which he had lent to his neighbor (Deut. 15:1–18). In addition, the land is to rest (Lev. 25:1–7).
(8) The fiftieth year, or Jubilee, is to be a year when every man returns to his family inheritance. Like a seventh year, the land is also to rest (Lev. 25:8–24).
(9) Other things can be vowed to the Eternal in the form of freewill offerings, such as houses and fields (Lev. 27:14–25). Once a gift is vowed to the Eternal, it must be paid (Deut. 23:21–23).
(10) Alms to the poor are a general obligation, not during the sixth year only (Deut. 15:7–8, Matt. 6:1–4).
The sum of the laws of God regarding giving, involved the service of God, the festivals, and helping the poor. These are among the physical things God requires. Spiritually, He requires much more—a surrendered heart that lovingly obeys and seeks to serve God and man.
Scripture shows that the payment of these obligations was never an undue burden or a yoke. The laws of tithing and offerings were not intended to be a burden, but a blessing.
The Bible makes it plain, few periods in the history of Israel were marked by obedience to God's laws, including the law of tithing. In John 7:19, Jesus said to the Jews of His day, "Did not Moses give you the law, and yet none of you keepeth the law?"
Israel did not have the heart to obey God (Deut. 5:29). Their history is a record of rebellion and disobedience. And that record was written so that we would not disobey as they did (I Cor. 10:6).
After the death of Moses, Joshua led Israel into the Promised Land. He at once put into force the laws of circumcision and observance of the Passover (Josh. 5). After writing a copy of the Law of Moses, Joshua read it to the entire nation (Josh. 8:32–35). The Levites were given their cities in which to dwell, as the law stated; however, the tithes and offerings were their only inheritance (Josh. 21; 13:14, I Chron. 6:54–81).
Until captivity, there was a continuous line of high priests (I Chron. 6:1–15). Yet the Levites often suffered from lack of support. During the time of the judges, ". . . there was no king in Israel: every man did that which was right in his own eyes" (Judges 21:25). Nevertheless, during this time, there was ". . . a feast of the Lord in Shiloh yearly . . ." (Judges 21:19). Some still kept God's feasts and laws.
During the days of Eli, religious corruption was rampant. However, the feasts were still kept yearly at Shiloh (I Sam. 1:3). The sons of Eli polluted the sacrifices by appropriating that which should have gone to God, and committed adultery with the women at the door of the tabernacle of the congregation (I Sam. 2:12–22).
Faithful Elkanah went up yearly to Shiloh to offer his sacrifices and vows (I Sam. 1:21). God answered his wife's prayer by giving them a son, Samuel. Instead of being redeemed as the firstborn, Samuel entered God's service (I Sam. 1:28; 2:18–19). God removed Eli and his sons, and raised up Samuel to be a faithful priest (I Sam. 2:35; 3:19–21).
From the time of Israel's entrance into the land of Canaan, to the reign of Solomon, little is said about tithing. When Israel asked for a king, Samuel warned: ". . . he will take the tenth of your seed, and of your vineyards, and give to his officers, and to his servants . . . . He will take the tenth of your sheep: and ye shall be his servants" (I Sam. 8:15, 17). This is in addition to the tithes mentioned in God's laws. This added tenth was a "grievous yoke" to the people, and the price they had to pay for rejecting God's government and setting up a king (I Sam. 8:7, I Kings 12:4). God's tithe is a prior claim and comes first, no matter what man-made form of government, or humanly devised tax system, is imposed.
King David moved the Ark of God to Jerusalem, and set about gathering materials to build a temple. For the temple site, David bought the threshingfloor of Ornan the Jebusite (I Chron. 21:18–30; 22:1–2). He arranged the Levites into 24 courses. Each course served in the temple during designated times (I Chron. 24). At that time, there were 38,000 male Levites aged thirty and upward. Including their families, this would mean about 200,000 persons.
Solomon completed the building of the temple. The temple's dedication was during the Feast of Tabernacles (I Kings 8:2), with great feasting and sacrificing. Solomon provided burnt offerings for the newly constructed altar of God. ". . . Even after a certain rate every day, offering according to the commandment of Moses, on the sabbaths, and on the new moons, and on the solemn feasts, three times in the year, even in the feast of unleavened bread, and in the feast of weeks, and in the feast of tabernacles. And he appointed, according to the order of David his father, the courses of the priests to their service, and the Levites to their charges . . . . And they departed not from the commandment of the king unto the priests and Levites concerning any matter, or concerning the treasures" (II Chron. 8:12–15).
After the death of Solomon, Israel broke into two kingdoms. Jeroboam led the ten northern tribes away from the true worship of God (I Kings 12:25–33). They never returned to God. In this northern kingdom, the Levites were displaced. They, along with others who wanted to serve God, left their possessions and went to Jerusalem (II Chron. 11:13–16).
Likewise, Judah—the southern kingdom—did not remain faithful to God (II Chron. 12:13–14; 14:2–4). Revivals occurred under Asa, Jehoshaphat, Hezekiah, and Josiah (II Chron. 15:8–18; 20:31–32; 31:20–21, II Kings 23:25). The northern kingdom continued ". . . without the true God, and without a teaching priest, and without law" (II Chron. 15:3). There were few faithful servants to whom tithes could be paid. Few obeyed God's laws. But in the southern kingdom, King Jehoshaphat sent out Levites who ". . . taught in Judah, and had the book of the law of the Lord with them, and went about throughout all the cities of Judah, and taught the people" (II Chron. 17:7–9).
During a famine, the widow of Zarephath gave Elijah the first cake of her remaining meal. As a result, she was tremendously blessed (I Kings 17:10–16). Elisha received bread of the firstfruits (II Kings 4:42). In the absence of faithful Levites, tithes were given to true "men of God," not to the tribe of Levi.
Youthful King Joash (or Jehoash) did right when guided by Jehoiada the priest (II Chron. 24:2). He sought to repair the neglected temple. He gathered the priests and Levites for this purpose. They were commanded to go throughout Judah to gather money to repair the house of God. But the Levites refused to perform this duty (II Chron. 24:4–5). They wouldn't take money, and wouldn't do the repairs (II Kings 12:1–8). As a result, Joash placed a chest near the house of God to receive the money and things dedicated to God. The chest was periodically emptied, the money bagged and used to pay workers to maintain the temple (II Kings 12:9–16, II Chron. 24:8–14). Notice, this was not produce. It was money (II Chron. 24:10–11).
After the death of Jehoiada the priest, God's ways were abandoned and false worship resumed (II Chron. 24:18–19). Zechariah, the son of Jehoiada, was sent to warn God's people. ". . . Why transgress ye the commandments of the Lord, that ye cannot prosper? because ye have forsaken the Lord, he hath also forsaken you" (vs. 20). But he was stoned at the order of King Joash. The rejection of God's priesthood—including the laws of tithing—led to false worship, corruption and misery. The nation could not prosper when it was breaking God's Law.
The northern nation fared even worse with their total rejection of God's laws and their calf worship at Dan, Bethel, and Gilgal. The prophet Amos was sent to warn them to return to the Eternal before it was too late.
Come to