tithe

The Modern Practice of Tithing in Light of Christ Fulfilling the Law: Part 4

Adam Maarschalk 4 Comments

This is the fourth post in a series on tithing, as it’s taught in many churches today. This series examines all 17 Bible passages which speak of tithing, and is taken from a term paper I wrote in 2006.  The first post included the series outline and an introduction, and covered the two passages where tithing was mentioned prior to the Law of Moses (Genesis 14:8-24 and 28:8-22). The second post examined how tithing was prescribed and practiced under the Mosaic Law (in Leviticus, Numbers, and Deuteronomy). The third post looked at how tithing was enforced by a king (Hezekiah), a reformer (Nehemiah), and two prophets (Amos and Malachi). This post will look at what Jesus and Hebrews 7 said about tithing, and will also take a look at tithing in history. My references will be included in the final post.

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IV. Tithing Spoken of in the New Testament

Passage 14: Matthew 23:23

Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cumin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.

The Pharisees, who rigorously followed the letter of the law, tithed different types of herbs from the ground, not Roman currency. Jesus affirmed that they were correct in doing so, although other matters of the law were more central. His main concern was the same concern that Nehemiah, Amos, and Malachi had. Justice, mercy, and faith were being neglected.

Jesus’ audience was still under the Law. The Law of Moses was still in effect during Christ’s ministry, because He had not yet gone to the cross. Therefore, all the Israelites who had land were to tithe from their herds and crops to the Levites, strangers, fatherless, and widows. They were even to consume some of it themselves at the annual festivals. There were still Levites, the temple was still standing, and the priests were still ministering and offering sacrifices. Not only the Pharisees, but other eligible Jews as well, were correct in tithing their crops and animals, and tithing to the poor.

Passage 15: Luke 11:42

But woe to you Pharisees! For you tithe mint and rue and all manner of herbs, and pass by justice and the love of God. These you ought to have done, without leaving the others undone.

This is a parallel passage to Matthew 23:23. This wasn’t the only time Jesus advised someone to submit to Mosaic Law. For example, in Matthew 8:1-4, Jesus healed a leper, then told him to show himself to the priest and “offer the gift that Moses commanded.” To be consistent, if we’re going to say that the law of tithing here applies to us, we should also apply this law regarding lepers. Why don’t we do that? Are we authorized by Scripture to pick and choose which Mosaic laws we still want to keep?

            Passage 16: Luke 18:9-14

Also He spoke this parable to some who trusted in themselves that they were righteous, and despised others: “Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and prayed thus with himself, ‘God, I thank You that I am not like other men—extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week; I give tithes of all that I possess.’ And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me a sinner!’ I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted.”

Jesus is neither promoting nor devaluing tithing here. His point was that no one can trust in his own righteousness for acceptance with God. The Pharisee did just that, and he felt that all of his efforts to tithe and fast would help his case. He even went beyond the Law by tithing on all that he possessed. Jesus indicated that he was proud. The tax collector came before God as a sinner who had no merit to offer. He cried out for mercy, and was justified.

            Passage 17: Hebrews 7:1-10

For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham returning from the slaughter of the kings and blessed him, to whom also Abraham gave a tenth part of all, first being translated “king of righteousness,” and then also king of Salem, meaning “king of peace,” without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually. Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils. And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham; but he whose genealogy is not derived from them received tithes from Abraham and blessed him who had the promises. Now beyond all contradiction the lesser is blessed by the better. Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives. Even Levi, who receives tithes, paid tithes through Abraham, so to speak, for he was still in the loins of his father when Melchizedek met him.

The author of Hebrews spoke in chapter 6 of the hope set before us, which anchors our soul. Abraham is seen as an example of one who “obtained the promise” (verse 15). The author concluded chapter 6 by saying that Jesus has become an eternal High Priest according to the order of Melchizedek. This idea had already been established in Psalm 110:4.

Quoting Warren Wiersbe, Dr. Thomas Constable (2006) briefly outlined the next 4 chapters: “In Hebrews 7, the writer argued that Christ’s priesthood, like Melchizedek’s, is superior in its order. In Hebrews 8, the emphasis is on Christ’s better covenant; in Hebrews 9, it is His better sanctuary; and Hebrews 10 concludes the section by arguing for Christ’s better sacrifice.”

Hebrews 7 is far more descriptive of Melchizedek than both the Genesis 14 and Psalm 100 passages. Still it’s not easy to understand his identity. Some interpret Melchizedek to be a pre-incarnate appearance of Jesus Christ. Matthew Narramore (2004) writes that scholars “and theologians debate whether this language referring to Melchizedek’s endless life is literal or symbolic.”

Dr. Constable (2006) says a “literal interpretation of this verse [7:3] might lead one to conclude that Melchizedek was an angelic being, but there is no indication elsewhere in Scripture that he was anything but a human being.” He then states the facts: (1) he was a king-priest, (2) he was a blesser, (3) he received tithes, and (4) he had a significant name.” He adds that one of the writer’s aims, as seen in verse 4, was “to show how great Melchizedek was compared to the venerated patriarch Abraham.”

Dr. Constable also makes a note about the style in which the passage is written:

Verse 4 sounds as though the Jewish priests were presenting offerings in Herod’s Temple when the writer wrote… However it is more likely that we should take these present tenses as timeless. The writer was describing what had been done in Judaism as though it was still going on for the sake of vividness (cf. 7:27-28; 9:7-8, 25; 10:1-3, 8; 13:10-11).

One of the points of this passage is that Melchizedek, who blessed Abraham, was greater than him (7:7). Melchizedek’s priesthood, of which we have limited detail, as a prototype of Christ is superior to that of the Levites (7:8-11). Narramore concludes that the phrase “there he receives them” (7:8) refers to Melchizedek once receiving tithes. He also cautions:

Hebrews 7:8 has been taken out of context and misinterpreted. It is erroneously considered by some to be teaching that tithing is the customary way of giving in the New Covenant. This passage of scripture is part of a weighty and complex theological argument. The casual reader may not comprehend its meaning. It requires a careful study of the whole passage, verse by verse and word by word, to get a clear understanding of what is being said.

Some say that Christian ministers are authorized to receive the tithes that formerly belonged to the Levites, based on the idea that both the Levitical priesthood and the tithing laws have been modified. In other words, today’s Christian ministers have replaced the Levites, and are to receive monetary tithes.

Looking beyond the passage quoted above, the law which needed to be changed (7:12) does not refer to tithing, but to the entire Law of Moses received under the Levitical priesthood (7:11). The Law needed to be changed, just as the priesthood had been changed (7:12). That the Law of Moses is being spoken of is made even more clear in verses 19 and 28. Regarding verse 12, Dr. Constable says:

The priesthood was such a major part of the whole Mosaic Covenant that this predicted change in the priesthood signaled a change in the whole Covenant. This verse is one of the clearest single statements in the New Testament indicating that God has terminated the Mosaic Law (Covenant; cf. Rom. 10:4). Paul went on to say that Christians, therefore, are not under it (Rom. 6:14-15; Gal. 3:24-25; 5:1; 6:2; 2 Cor. 3:7-11). It is not what God has given to regulate the lives of Christians.

Verse 18 points out that “the former commandment” was annulled because it was weak and unprofitable, and no one was made perfect by it. The priests also had weaknesses, because they were limited by death (7:23) and had to offer sacrifices daily (7:28). No wonder they were earlier called “mortal men” (7:8). They have been superseded by a High Priest, Jesus (7:26).

We are told that Christ now mediates a better covenant, with better promises (8:6). The first covenant had faults (8:7), but the biggest fault God found was with the people (8:8). He promised a new covenant in which He would write His laws on the hearts and in the minds of His people (8:8-12). The author of Hebrews concluded that the old covenant was obsolete, growing old, and ready to vanish away (8:13). Dr. Constable comments,

The Mosaic Covenant is now ‘obsolete’ and even as the writer wrote the Book of Hebrews it was also ‘growing old.’ It virtually disappeared in A.D. 70 when the Romans destroyed the temple, terminated its ritual, and scattered the Jews throughout the world (cf. Matt. 24:1-2).

Matthew Narramore (2004) gives his take on why Abraham’s tithe is recorded in Hebrews:

The discussion of tithing in Hebrews chapter 7 was only included to prove that the priesthood of Melchizedek was superior to the Levitical priesthood. By proving that point the writer would also prove that Jesus is superior to the priests of the Old Covenant because Psalm 110:4 had prophesied that he would be a priest forever, “after the order of Melchizedek.” That was the ultimate purpose of the argument, to prove that Jesus was greater than the Old Covenant priests.

Tithing is part of the comparison and the argument because the tribe of Levi was symbolically in the loins of their great-grandfather Abraham when he met Melchizedek and gave him a tithe. Therefore it can be said that Levi paid a tithe to Melchizedek and received a blessing from him. Paying the tithe to Melchizedek and receiving the blessing from him are both considered by the writer of Hebrews to be proof that Melchizedek was greater than Levi and all the Old Covenant priests, which came from the tribe of Levi (Heb. 7:1–17).

Jay Snell (1995) deduces a great deal from this incident in the life of Abraham. He says that God infuses reproductive power into our money when we release it as a tithe or an offering: “With the supernatural, Abrahamic blessing power God promised and gave in His covenant with Abraham, He gives life to the inanimate money when you tithe it and give it in the form of offerings so that it reproduces itself.” Snell concludes that God gave us this power in order to continue His “Abrahamic Covenant” with us, and so that we can be “extremely wealthy” (p. 8).

Matthew Narramore (2004) would disagree: “Abraham was not made rich by giving a tithe to Melchizedek. He was already exceedingly rich before he gave it” (Chapter 2).

This passage does not set out to endorse tithing as a doctrine to be practiced, but seeks to endorse Jesus as our High Priest. As Russell Kelly (2000) says, “The New Testament’s only use of ‘tithe’ after Calvary is in Hebrews 7, and it teaches that God abolished tithing and all other ordinances relating to the Levitical priesthood (Heb. 7:5, 12, 18)” (p. 267). Intentional or not, the modern practice of tithing seems to be an attempt to resurrect something which God has abolished.

C. Tithing in History

The following observations are made in the Wikipedia Encyclopedia (2006):

Tithes were not adopted by the Christian church for over seven centuries. Although rejected, they were mentioned in councils at Tours in 567 and at Mâcon in 585. They were formally recognized under Pope Adrian I in 787… [Today] Word of Faith advocates espouse that tithing, which is inspired in the individual by God, will enable blessings, usually financial, with references to ten or hundred-fold increases… In recent years, tithing has been taught in Christian circles as a form of “stewardship” that God requires of Christians. The primary argument is that God has never formally “abolished” the tithe, and thus Christians should pay the tithe (usually calculated at 10 percent of all gross income from all sources), usually to the local congregation (though some teach that a part of the tithe can go to other Christian ministries, so long as total giving is at least 10 percent). Some holding to prosperity theology doctrines go even further, teaching that God will bless those who tithe and curse those who do not.

David Yeubanks (2006) has compiled more than 100 quotes on tithing from encyclopedias, dictionaries, commentaries, and other sources. Below is just a small sample of quotes which reveal the place of tithing during the earliest centuries after Christ’s ascension:

[1] “It is admitted universally that the payment of tithes or the tenths of possessions, for sacred purposes did not find a place within the Christian Church during the age covered by the apostles and their immediate successors” (Hasting’s Dictionary of the Apostolic Church).

[2] “The early Church had no tithing system … it was not that no need of supporting the Church existed or was recognized, but rather that other means appeared to suffice” (The New Catholic Encyclopedia).

[3] “In the Christian Church, as those who serve the altar should live by the altar (1 Cor., ix, 13), provision of some kind had necessarily to be made for the sacred ministers. In the beginning this was supplied by the spontaneous offerings of the faithful” (The New Advent Catholic Encyclopedia).

[4] “[The Jews] had indeed the tithes of their goods consecrated to Him. In contrast, those who have received liberty set aside all their possessions for the Lord’s purposes, bestowing joyfully and freely not the less valuable portions of their property, since they have the hope of better things” (Irenaeus (c. 180, E/W 1.484, 485) – Dictionary of Early Christian Beliefs [p. 645]).

[5] “If we still live according to the Jewish Law, we acknowledge that we have not received grace” (Ignatius [c. 105, E] – Dictionary of Early Christian Beliefs, p. 393).

Ken Westby (2006) recently wrote an article for the Churches of God, the fifth in a series on tithing, which featured a variety of views. Observing the first two quotes above, Ken asked:

How, then, was a tithing system introduced as a means of financing the work of the church? Early-church history shows that, just as the Catholic Church, by its own authority, made other far-reaching changes that have been carried down in the Christian-professing world, that church is responsible for much of today’s misunderstanding on the subject of tithing.

Russell Kelly (2006) notes that the following well-known early Church fathers explicitly opposed the practice of compulsory tithing: Clement of Rome (c95), Justin Martyr (c150), The Didache (c150-200), Irenaeus (c150-200) and Tertullian (150-220).

He shows in his book (2000) that tithing did appear in a limited fashion in the life of the early Church. He says that its introduction came “in direct proportion to the disintegration of the doctrine of the priesthood of believers and the emergence of the power of the bishop-priests” (p. 247). One exception to his “gradual emergence” overview was the large group of Jewish believers who remained “zealous for the law” (Acts 21:20) in Paul’s day:

Almost every denomination’s historians of early church history agree that, until A.D. 70 the Jewish Christians in Jerusalem faithfully attended the temple in obedience to Jewish law and, as faithful Jews, supported the Jewish temple with tithes and offerings in addition to their church support. Acts 21:21-24 can hardly lead to any other conclusion! The Jewish Christians had merely added their unique brand of Judaism into the already diverse Judaism of their day (p. 249).

Of course, these Jews were unable to support the Jewish temple after it was destroyed by Rome in A.D. 70. However, Kelly writes that from the time of Jerusalem’s destruction until the end of the fourth century, a small group of professing Jewish Christians held themselves bound by Mosaic Law, but did fellowship with Gentile believers. They were called “Nazarenes.” They later split into three factions, including Pharisaic Ebionites, but throughout their existence they considered Paul to be a false teacher. They “eventually found themselves outside of the recognized church. These Jewish Christians never ceased teaching that strict obedience to the Mosaic Law was necessary for salvation” (p. 249).

Kelly believes that the majority of professing Christians during that time probably wouldn’t have found the modern practice of tithing to be relevant for several reasons:

When the New Testament was written, very few, if any, of the churches were organized into a ruling-bishop system which would require or sustain a full-time minister. The churches were too primitive, too small, too poor, and often had to hide from the authorities to meet. Church buildings did not exist because they would not have been tolerated until about A.D. 200 and did not flourish until after A.D. 260 [due to a temporary lapse of persecution] before being destroyed again in 303” (p. 258).

He quotes from Philip Schaff, who points out that until the end of the second century Christians worshiped mostly in private homes, desert places, at the graves of martyrs, or in the crypts of the catacombs. Tertullian was the first to speak of “going to church,” possibly indicating the presence of special houses of worship. Around the same time, Clement of Alexandria mentioned the double meaning of the word “ekklesia” (p. 251).

Kelly writes that many competing centers of Christianity arose leading up to the 4th Century (p. 247). “Cyprian (200-258) followed Tertullian in Carthage (North Africa only) and was probably the first influential leader to suggest (unsuccessfully) that tithes should support a full-time clergy” (p. 254). Kelly goes on to say:

Cyprian’s church now compared the bishop to the Old Testament high priest, the presbyters to the Old Testament priests, and the deacons to Old Testament Levites. Cyprian merely took what he thought was the next logical step (in this scenario of the role of bishops) and insisted that the clergy should cease all secular work and depend on tithes for full-time support.

However, Cyprian repeatedly insisted that the clergy should only keep the bare minimum which they needed, and give the rest to the poor (p. 255). Kelly quotes from the 1912 edition of the Catholic Encyclopedia regarding the evolution of compulsory tithe giving:

‘In the beginning [provision] was supplied by the spontaneous support of the faithful. In the course of time, however, as the Church expanded and various institutions arose, it became necessary to make laws which would insure the proper and permanent support of the clergy. The payment of tithes was adopted from the Old Law, and early writers speak of it as a divine ordinance and an obligation of the conscience. The earliest positive legislation on the subject seems to be contained in the letter of the bishops assembled at Tours in 567 and the Canons of the Council of Macon in 585.’ (p. 259)

Kelly clarifies that these councils only enacted regional church decrees for tithing, but did not yet enforce collection because they didn’t have the backing of the king. The Catholic Church did, however, begin to excommunicate non-tithers (p. 260). Charlemagne was the first king to allow enforced tithing, after the pope convinced him to do so by quoting from the Law of Moses. Rome officially became the “Holy Roman Empire” when Charlemagne was crowned as the Holy Roman Emperor in 800 AD. Kelly adds, “It is significant that tithing did not emerge historically until the church became powerful in the secular realm” (p. 260).

Tithing was legally enforced in England in 906 AD by King Edgar. Pope Innocent III (1198-1216) raised the status of tithing above all other Church taxes, and at the same time prohibited all interference by the common people in Church affairs. Kelly adds,

In 1067 and 1078, at the Church Councils of Gerona, and in 1215 at the Fourth Lateran Council, tithing was increasingly applied to all lands under Christian rule. All citizens, including Jews, were required to tithe to the Roman Catholic Church. A typical peasant was giving the first tithe of his land to ruler or landlord (which was often the church) and a second tenth to the church outright. In 1179 the Third Lateran Council decreed that only the pope could release persons from the obligation to tithe, and he exempted the Crusaders” (p. 260).

“Not long after the Bible had been translated into the language of the common man, Otto Brumfels, in 1524, proclaimed that the New Testament does not teach tithing” (p. 261), says Kelly. Church-sanctioned tithing began to decline as a practice in the 1700’s. The secular authority of France abolished tithes in 1789. Compulsory parish tithes in England did not disappear until 1936 (p. 261). While Europe was making these changes, a different story was emerging in North America:

In Canada, as late as 1868, the Fourth Council of Quebec declared that tithing was mandatory. For a while tithes were even made mandatory in the French lands of the New World until the territory was sold in the Louisiana Purchase. In 1871 tithes were abolished in Ireland. In 1887 they ended in Italy… Elsewhere, the Eastern Orthodox Church has never accepted tithing and its members have never practiced it. The Roman Catholic Church still proscribes tithes in countries where they are sanctioned by law, and some Protestant bodies still consider tithes obligatory (p. 261).

Tithing was never a legal requirement in the United States, Kelly continues, but the Mormons and Seventh Day Adventists in particular have required their members to tithe 10% of their income (p. 261). Many Assemblies of God, Baptist, Churches of God, Pentecostal, and Holiness churches strongly compel their people to tithe (p. 266).

James Sparks (2005) links the modern practice of tithing to the business-like way churches are run today in the West:

[Most churches] operate as businesses, and when they do, they must have a source of revenue in order to operate the business, and must have an executive or businessman to run the business. But, early churches did not operate as businesses, because God did not set them up to run that way.

Tithing today certainly looks nothing like it did from the time of Moses to the time of Christ. Often only select citations from the Old Testament are used to promote the practice and to say it’s the duty of Christians today. However, the methodology governing the practice almost always comes from outside the Law. I’ve even been told that giving part of a tithe to the poor is not valid because they do not “spiritually feed me.” Instead of receiving tithes, today the poor are compelled to tithe. Televangelists even coerce them into making pledges when they can’t immediately come up with the money, and then pile on guilt, threats, and gimmicks if they fail to follow through.

One minister who teaches tithing, Tim Greenwood (2006), expounds on the “who, what, when, where, why, and how of tithing.” In my experience, Greenwood’s synopsis is fairly typical of current teaching on tithing:

[Who] Whoever desires to worship God.

[What] Giving first 10% of income to God.

[When] Whenever you receive income.

[Where] Where you have been fed the Word of God.

[Why] To worship God and to receive His blessings.

[How] By faith, diligently, promptly, cheerfully.

Tim Greenwood insists that those who don’t tithe are trying to do things their own way rather than God’s way. Like Anonymous Pastor (2003), and Pastors Carter and Clark (2006), he sees this as the same attitude which Cain had. He also says that tithing was “acceptable worship” in the Old Testament Law, and nothing was said otherwise in the New Testament. “Anyone who claims Jesus as their Lord and does not give Him at least ten percent of their money should face the truth: money is their Ruler, not Jesus,” he concludes. He lists four reasons why Christians do not tithe: [1] unbelief [2] fear [3] greed, selfishness [4] lack of right teaching.

Ironically, he says that to forsake tithing is to “invent a new method.” The truth is that the modern system of tithing represents a new and unbiblical method.

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In Part 5, we will discuss different ways that the law of Moses is viewed today, including a summary of the book of Galatians, followed by an analysis of tithing in light of Christ having fulfilled the law.

All posts from this series, and on the subject of tithing, can be found here.

The Modern Practice of Tithing in Light of Christ Fulfilling the Law: Part 2

Adam Maarschalk 5 Comments

This is the second post in a series on tithing, as it’s taught in many churches today. This series examines all 17 Bible passages which speak of tithing, and is taken from a term paper I wrote in 2006.  The first post included the series outline and an introduction, and covered the two passages where tithing was mentioned prior to the Law of Moses (Genesis 14:8-24 and 28:8-22). This post will examine how tithing was prescribed and practiced under the Mosaic Law (in Leviticus, Numbers, and Deuteronomy). My references will be included in the final post.

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II. Tithing Prescribed Under Mosaic Law

Kent Hughes, a Senior Pastor, Bible commentator, and author, writes in his book, “Disciplines of a Godly Man” (2001): “There is some confusion today about what it was that God actually required from His people in the Old Testament. Most think it was something like 10 percent, which is a woeful misconception. Actually there were multiple mandatory giving requirements in Israel which came to considerably more” (p. 192). We will later see that there were at least three separate tithes.

Passage 3: Leviticus 27:30-33

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 to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.

Looking at the context, God was giving Moses laws which were to come into effect when they came into the Promised Land (25:2). In fact, the tithe spoken of here was called “the tithe of the land.” These commands were given while Moses was on Mount Sinai (27:34).

Of all the instructions on tithing in the Mosaic Law, this one appears to be the most general, perhaps even an introduction. Still we can observe several details in this passage, which indicates two types of tithes. The first type of tithe came from the land, either from seeds or from the fruit of trees. It was holy to the Lord. If a person wanted to redeem it, presumably for money, he had to add another 20% of the value to his tithe. The second type of tithe was from herds or flocks of animals. The tenth animal which happened to pass under the rod would be holy to the Lord, even if it was of bad quality.

Monetary tithes were obviously not encouraged. In fact, a monetary tithe had to be 12%. Those who say they tithe today, but do so in money, fall short of this tithing law by 2%. Those who have a garden, but do not tithe on their crops, also fail to keep this law. Those who say the tithe has to be the best 10% apparently have the “first fruits offering” in mind, but these are not the same. These are not the only areas where they fall short of the tithing laws, as we will continue to see.

The tithing laws given through Moses were for a specific nation, in a specific situation, and for a specific purpose. We will see in the next four passages who these tithes were to go to. At the end I will give a summary.

Passage 4: Numbers 18:21-32 (TITHE #1, Parts A and B)

(Tithes for Support of the Levites) Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. For the tithes of the children of Israel, which they offer up as a heave offering to the LORD, I have given to the Levites as an inheritance; therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’

(The Tithe of the Levites) Then the LORD spoke to Moses, saying, “Speak thus to the Levites, and say to them: ‘When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the LORD, a tenth of the tithe. And your heave offering shall be reckoned to you as though it were the grain of the threshing floor and as the fullness of the winepress. Thus you shall also offer a heave offering to the LORD from all your tithes which you receive from the children of Israel, and you shall give the LORD’s heave offering from it to Aaron the priest. Of all your gifts you shall offer up every heave offering due to the LORD, from all the best of them, the consecrated part of them.’ Therefore you shall say to them: ‘When you have lifted up the best of it, then the rest shall be accounted to the Levites as the produce of the threshing floor and as the produce of the winepress. You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting. And you shall bear no sin because of it, when you have lifted up the best of it. But you shall not profane the holy gifts of the children of Israel, lest you die.’

The tithes of the Israelites became the Levites’ inheritance. The Levites were responsible to minister in the tabernacle, and could not own land, which gave them limited means of income. God meant for their support to come from those they ministered to. Before giving their tithes to the Levites, the Israelites were to offer them up as a heave offering. The tithes were elevated before the altar, and were presented with an up and down motion (cf. Exodus 29:27, Leviticus 7:34, Numbers 15:20-21).

All the priests were Levites, but not all the Levites were priests. That’s why the Levites also paid a tithe of what they received to the priests (Numbers 18:25-31). They tithed grain and wine, not money. The Levites gave a tenth of the people’s tenth directly to Aaron. Unlike the tithe of the herds in Leviticus 27, they had to give the very best 10%. They were free to consume the other 90% together with their families, as a reward for their service. We don’t see that the priests tithed at all. According to Strong’s Concordance (2001),

“While all the priests had to be from the tribe of Levi, inheriting their office through their fathers, not all Levites could function as priests. For one thing, there were too many of them. Also, some were needed to work in the tabernacle, and later the temple, as maintenance and cleanup people, something that is readily understandable when one thinks of all that was involved in the sacrificial system. The Levites actually lived in various parts of Israel, and they were the welfare responsibility of the Israelites among whom they lived… The Levites, then, were to tithe the tithe they received, giving their own tithe from what they received from the people to the Lord. Part of that tithe was to be a terumah or “heave offering” to the priests, the descendants of Aaron.”

According to Numbers 35:1-8 (cf. Joshua 21), the Levites were given cities to live in, from each tribe of Israel. They were given a total of 48 cities, and could dwell in them together with their animals.

Passage 5: Deuteronomy 12:5-19 (TITHE #2)

But you shall seek the place where the LORD your God chooses, out of all your tribes, to put His name for His dwelling place; and there you shall go. There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks. And there you shall eat before the LORD your God, and you shall rejoice in all to which you have put your hand, you and your households, in which the LORD your God has blessed you. You shall not at all do as we are doing here today—every man doing whatever is right in his own eyes— for as yet you have not come to the rest and the inheritance which the LORD your God is giving you. But when you cross over the Jordan and dwell in the land which the LORD your God is giving you to inherit, and He gives you rest from all your enemies round about, so that you dwell in safety, then there will be the place where the LORD your God chooses to make His name abide. There you shall bring all that I command you: your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, and all your choice offerings which you vow to the LORD. And you shall rejoice before the LORD your God, you and your sons and your daughters, your male and female servants, and the Levite who is within your gates, since he has no portion nor inheritance with you… You may not eat within your gates the tithe of your grain or your new wine or your oil, of the firstborn of your herd or your flock, of any of your offerings which you vow, of your freewill offerings, or of the heave offering of your hand. But you must eat them before the LORD your God in the place which the LORD your God chooses, you and your son and your daughter, your male servant and your female servant, and the Levite who is within your gates; and you shall rejoice before the LORD your God in all to which you put your hands. Take heed to yourself that you do not forsake the Levite as long as you live in your land.

This passage gives instructions for a second tithe to be given by the Israelites, known as the “Festival tithe.” It was to come into effect some time later, after they crossed over the Jordan into the Promised Land. During that time they were to go to Jerusalem at the assigned times to celebrate. The expenses for these festivals were met by this second tithe and various offerings. They were to eat at least part of the tithe, which was said to be of grain, wine, and oil. They were also reminded of the importance of always taking care of the Levites.

This was a time of rejoicing in God’s chosen place. The tithe had to be consumed there, and not at home. They were to go with their families, their servants, and any Levites who dwelled within their gates. Nathan Foy (2006) speculates, “The ones to raise animals and grow plants were probably the richer people of that day, since the Bible says ‘all who were in their gates.’”

Kent Hughes (2001) says regarding this tithe, “According to Deuteronomy 12…another 10 percent had to be given for an annual celebration-feasting with one’s family, friends, and servants.” He adds that the purpose of this second tithe “was to build religious celebration and mutual community in God’s people” (p. 192-193).

Russell Kelly (2006) links it with the three annual festivals in Jerusalem, the Feasts of Passover, Weeks, and Tabernacles (Exodus 23:14-19, Deuteronomy 16:1-17). He says, “According to Deuteronomy 12 and 14, the second religious tithe, called the ‘feast tithe,’ was eaten by worshipers in the streets of Jerusalem during the three yearly festivals.”

Passage 6: Deuteronomy 14:22-29 (TITHE # 2 repeated, TITHE #3 introduced)

You shall truly tithe all the increase of your grain that the field produces year by year. And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always. But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His name is too far from you, when the LORD your God has blessed you, then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses. And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household. You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you.

At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.

The first part of this passage (14:22-27) repeats the second tithe outlined in Deuteronomy 12. The firstborn of their herds and flocks were part of the tithe. Their tithe could be sold for money in case long travel was necessary. This relieved them of the burden of transporting large numbers of animals and produce. At the destination where God placed His name, the money would then be spent on food for each family to consume. Money was not presented to the Levites as a gift.

The last part of the passage introduces a third tithe, to be set aside every third year for the strangers, the fatherless, widows, and Levites living within the gates of the Israelites. There was a blessing attached to this tithe. As Kent Hughes (2001) points out, “This tithe averaged out to 3.3 percent yearly, “thus bringing the total to over 23 percent per year” in tithes required by the Israelites (p. 192-3).

Strong’s Concordance (2000) confirms that this tithe, like other tithes, was made up of farm produce, rather than money. Russell Kelly (2001) says that not everyone was required to tithe. He cites a noted authority on Judaism, Alfred Edersheim, as saying that tithing in Israel was not universal, “because it did not apply to crafts and trades” (p. 247).

Passage 7: Deuteronomy 26:12-15 (TITHE #3 repeated)

When you have finished laying aside all the tithe of your increase in the third year—the year of tithing—and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, then you shall say before the LORD your God: ‘I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them. I have not eaten any of it when in mourning, nor have I removed any of it for an unclean use, nor given any of it for the dead. I have obeyed the voice of the LORD my God, and have done according to all that You have commanded me. Look down from Your holy habitation, from heaven, and bless Your people Israel and the land which You have given us, just as You swore to our fathers, “a land flowing with milk and honey.”’

This command was also given before the Israelites had actually come into the Promised Land (26:1), and repeats the third tithe given earlier. Here it is called “the year of tithing.” Again the recipients are said to be the Levites, strangers, orphans, and widows. The person tithing needed to be able to say that he had done so according to the correct procedure. He could then pray that his people and land would be blessed.

Russell Kelly (2006) notes that it is “wrong to teach that the poor in Israel were required to pay tithes. In fact, they actually received tithes! Much of the second festival tithe and all of a special third-year tithe went to the poor. In fact, many laws protected the poor from abuse and expensive sacrifices which they could not afford…” He adds that false assumptions on tithing would be minimized if we don’t ignore “the very plain definition of tithe as food from farm increase or herd increase.”

SUMMARY: Looking carefully at the tithes outlined in the Law of Moses, it is apparent that there were three different tithes:

[1] The first tithe is described in Numbers 18:21-32, and has two parts. The first part (18:21-24) tells of the tithes given to the Levites as their inheritance, since they had no land inheritance. It amounted to 10% of one’s livelihood. The second part (18:25-32) shows the Levites tithing from this amount to Aaron for the priesthood.

[2] The second tithe is described in Deuteronomy 12:5-19, and repeated in Deuteronomy 14:22-27. This tithe supported the annual feasts. It was to be taken to Jerusalem and consumed there. The Levites only got a small portion of this tithe, which made up an additional 10% of one’s livelihood.

[3] The third tithe is detailed in Deuteronomy 14:28-29, and repeated in Deuteronomy 26:11-13. It didn’t go primarily to the Levites, but to the needy. It was given every three years, during the “year of tithing,” and was designated for strangers, orphans, widows, and Levites, those who could not provide for themselves. It averaged out to 3.3% of one’s livelihood annually.

Therefore, those who were eligible to tithe needed to set aside an average of 23.3% of their livelihood each year just to fund the tithes for the Levites, the feasts, and the needy. Kelly (2006), Hughes (2001), and Foy (2006) all agree on this figure, and the fact that there were three tithes required of the Israelites. They also affirm that the tithes consisted of crops and herds.

Russell Kelly (2006) indicates just how restrictive tithing was under Mosaic Law:

“True biblical tithes were always: (1) only food, (2) only from the farms and herds, (3) of only Israelites, (4) who only lived inside God’s Holy Land, the national boundary of Israel, (5) only under Old Covenant terms and (6) the increase could only come from God’s hand.”

Therefore, (1) non-food items could not be tithed; (2) clean wild game animals and fish could not be tithed; (3) non-Israelites could not tithe; (4) food from outside the land of Israel did not enter the Temple; (5) legitimate tithing did not occur when there was no Levitical priesthood; and (5) tithes did not come from what man’s hands created, produced or caught by hunting and fishing.

Nathan Foy (2006) paints the picture in personal terms:

“To tithe according to the Old Testament you would have to give up your job and farm so you could raise animals and grow crops to tithe with.  You’d have to find some Levitical priests to give your tithe to.  You would have to celebrate the Old Testament festivals and eat your tithe in the presence of the Lord. For 2 years you would have to give 20% of your herds and crops to God and on the 3rd year you would have to give another 10% to the poor, [totaling] 30% in tithe[s] that particular year.  If you do all this you will be keeping the law of tithing totally.”

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In Part 3, we will look at how tithing was enforced by a king (Hezekiah), a reformer (Nehemiah), and two prophets (Amos and Malachi).

All posts from this series, and on the subject of tithing, can be found here.