The Tithe

2022-12-26

What is a Tithe?

“Tithe” means “tenth.” The tithe primarily is of seed and fruit: “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” (Leviticus 27:30). It can also be of animals: “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” (Leviticus 27:32).

Who Gets the Tithe?

We saw that the tithe was the LORD’s. However, it physically went to the Levites. See Numbers 18:20-24. Since the Levities had no inheritance among the land, the tenth of the Israelites’ increase went to them, as they did service of the Lord for the entire nation. The Levites in turn would offer a heave offering of the best tenth of the tithe given to them. Other disenfranchised people also received of the tithe: “When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled” (Deuteronomy 26:12).

Where to Bring the Tithe?

Consider Deuteronomy 12:17-19. The Israelite was to eat of the tithe in the place chosen by God for sacrifice. We know this later to be Jerusalem. While the tithe went to the Levites, they were to eat some of that when it was presented.

When to Bring the Tithe?

This was an annual thing. “Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year” (Deuteronomy 14:22). Consider Deuteronomy 14:22-29. If you lived far away, you would bring it every three years, changing it into money and then back into something edible when you get to Jerusalem. We see again that the tithe is for the Levite and for those who are disenfranchised: foreigners, orphans, and widows.

Blessing for Tithing and Cursing for Withholding

God was able to provide for those who would tithe, and there was a curse on those who did not. “Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it” (Malachi 3:8-10). The house of the Lord needed to be provided for, and since people did not provide for it in the way God prescribed, they were cursed.

Summary of the Old Testament Usage and Miscellaneous Usages

Tithing was typically of crops but could also be of livestock: “And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps” (2 Chronicles 31:5-6). It does not seem to primarily ever be money. When coming up to Jerusalem, if they had exchanged their tithe for money, they would have to change it back.

Abram gave tithes of his spoils from the slaughter of the kings to Melchizedek. “And he gave him tithes of all” (Genesis 14:20).

Jacob promised a tenth of his increase to the Lord: “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” (Genesis 28:21-22).

When Israel switched from the judges system to a monarchy, Samuel warned that the king would also take a tenth for his own usage: “And he will take the tenth of your seed, and of your vineyards, and give to his officers, and to his servants” (1 Samuel 8:15).

New Testament Usages

Religious leaders would tithe spices: “Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone” (Matthew 23:23). While they were condemned for ignoring the most important issues, they were not condemned for the tithing. The tithing of these spices should be done with these weightier matters.

Again, we see the self-righteous Pharisee boasting of tithing: “The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. I fast twice in the week, I give tithes of all that I possess” (Luke 18:11-12).

Elsewhere in the New Testament, the tithe is mentioned in Hebrews 7 concerning Abraham and Melchisedec.

Tithing in the New Testament, when not in conjunction with the Melchisedec passage, is connected to self-righteousness. When given hard, fast numbers to “check a box,” you can say, “I did my duty.” Tithing was a giving system in the Old Testament to provide for the Levite and the disenfranchised. Giving in the New Testament is not specified in any legalistic amount. Offerings for poor saints were taken by this prescription: “Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come” (1 Corinthians 16:2). And again, “Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver” (2 Corinthians 9:7).

But who is praised for giving in the New Testament?

And he said, Of a truth I say unto you, that this poor widow hath cast in more than they all: For all these have of their abundance cast in unto the offerings of God: but she of her penury hath cast in all the living that she had. (Luke 21:3-4)

And Joses, who by the apostles was surnamed Barnabas, (which is, being interpreted, The son of consolation,) a Levite, and of the country of Cyprus, Having land, sold it, and brought the money, and laid it at the apostles’ feet. (Acts 4:36-37)

Moreover, brethren, we do you to wit of the grace of God bestowed on the churches of Macedonia; How that in a great trial of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality. For to their power, I bear record, yea, and beyond their power they were willing of themselves; Praying us with much intreaty that we would receive the gift, and take upon us the fellowship of the ministering to the saints. (2 Corinthians 8:1-4)