Biblical Tithing
· Deuteronomy 14: 22-26: You shall truly tithe all the increase of your seed, that the field brings forth year by year. And you shall eat before the Lord your God, in the place which he shall choose to place his name there, the tithe of your corn, of your wine, and of your oil, and the firstlings of your herd and of your that you may learn to fear the Lord your God always. And if the way be too long for you, so that you are not able to carry it; or if the place be too far from you, which the Lord your God shall choose to set his name there, when the Lord your God has blessed you. Then you shall turn it (note: "it" refers to the tithe of the corn, the wine, the oil, the firstlings of the herds and flocks) into money, and bind up the money in your hand, and shall go unto the place which the Lord your God shall choose. And you shall bestow that money for whatsoever your soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever your soul desires: and you shall eat there before the Lord your God, and you shall rejoice, you and your household.
Four Old Testament Tithes
1. The people paid a general tithe to the Levites.
I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting” (Numbers 18:21). All the tribes of Israel, except the Levites, had a designated geographical area as their “inheritance”. But the Levites in return for their work within the nation received income tax of 10% from the rest of the population.
The Levites functioned as:
· the Health Inspectors
· the Police
· the Justice Department
· the Education Department.
The Levites were the Public Service in Israel. They were supported by a system of income tax called “tithes”.
2. The Levites paid a tithe of the general tithe to the priests
· Numbers 18:25-31 The Lord said to Moses, “Speak to the Levites and say to them: ‘When you receive from the Israelites the tithe I give you as your inheritance, you must present a tenth of that tithe as the Lord’s offering…to Aaron the priest…’”
All the priests were Levites but not all Levites were priests. The priestly caste was descended from Aaron and they had specific responsibilities related to the Temple worship. This second tithe guaranteed the financial security of the priests, and thereby protected the Temple system.
3. The people kept a tithe to pay for their annual pilgrimage to Jerusalem
· Deuteronomy 14:22-26 Be sure to set aside a tenth of all that your fields produce each year. Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always. But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away), then exchange your tithe for silver, and take the silver with you and go to the place the Lord your God will choose. Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice
The men of Israel were required to assemble three times a year at Jerusalem (as the place chosen by the Lord) for the major feasts (Unleavened Bread; Shavout; Tabernacles). This was meant to be a time of rejoicing and the Lord ensured that everybody had sufficient resources available to enable them to fully enter into the rejoicing by commanding that they set aside 10% of their annual income for that purpose. Notice the next verse (27), “And do not neglect the Levites…” This was a reference to the first tithe. In other words, the third tithe for the annual feasts was not to be confused with the separate and distinct general tithe for the Levites.
4. The people paid a tithe for the poor, the orphans and the widows
· Deuteronomy 14:28-29 At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town. And the Levite, because he has no portion or inheritance among you, and the alien, the orphan and the widow who are in your town, shall come and eat and be satisfied, in order that the Lord your God may bless you in all the work of your hand which you do
This tithe went to the poor, the widows and the orphans. It was payable once every three years, which equals one-third of a tenth annually. These tithes were not ‘gifts’, they were taxes. The total tithes paid by the Israelites were 23.3% of their total income, about the same as what the average American pays today in income tax.