Chapter 2: Tithing Under the Old Covenant Law

by Hazel

In this section we will examine everything that the Bible teaches about tithing under the old covenant. We will learn what the tithe was, who paid tithe, what the purpose of the four different tithes were under the Hebrew economy, and who benefited from receiving them.

What was Tithe?

. “A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord. If a man redeems any of his tithe he must add a fifth of the value to it. The entire tithe of the herd of the flock—every tenth animal that passes under the shepherd’s rod—will be holy to the Lord. He must not pick out the good from the bad or make any substitution…” (Leviticus 27:30-33).

From these verses we have just read we learn the following:

. Tithe came from the “land.”
. It was the “seed” of agricultural products from the fields that were to be tithed.
. Fruit from “trees” was to be tithed.
. The “tenth” animal from a “herd or flock” that passed under the rod was holy to the Lord.

Contrary to the popular practice of tithing today, it was not the first tenth, but rather the tenth tenth that belonged to God. It was the tenth one of a herd that belonged to God. In other words if a herdsman had only nine cattle or a shepherd had only nine sheep, he didn’t tithe his cattle or sheep at all. Notice also as you look at this Scripture that God did not require the best of the cattle for tithe (as he did for sacrifices), just the tenth one to pass under the rod even if it was the “runt of the litter.”

To summarize, these verses identify the tithe to be 10% of the increase taken from agricultural products of the fields, fruits from the trees, herds and flocks. In other words the tithe was food, not money!4 Nowhere in the old covenant will you find that tithing was the giving of money to God. Furthermore, this tithe was probably given on an annual basis.

Who Paid Tithe?

But what about people who lived under the Law of Moses, but were neither agricultural farmers, nor herdsmen or shepherds? Did they tithe 10% of the increase from their labor? Here are the facts.5

· Tradesmen who made baskets for harvesting did not tithe.
· Cobblers who made shoes for the servants of the field did not tithe.
· Carpenters who made wagons used for harvesting the fields did not tithe.
· Potters who made the jugs for carrying water to servants in the fields did not tithe.
· Women who made garments for field-workers did not tithe.
· Servants who worked in the fields for wages did not tithe.
· Fishermen did not tithe.
· Only landowners tithed.

Purpose of the Tithes

We have already established that the tithe was food and not money. Since God doesn’t need food, and He doesn’t need us to give him a tenth of our money when He already owns everything (Psalm 24:1), then the tithe must be needed to feed and support people. In order to see who the first people were that God chose to support in this way let us take a brief look at the background of Levites and priests.

Who were the Levites and Priests?

The Levites trace their geneology back to “Levi, one of the twelve sons of Jacob (also called Israel). Levi had three sons—Gershon, Kohath, and Merari (Genesis 46:11). Kohath's son Amram was the father of Miriam, Aaron and Moses. The decendants of Aaron: the Kohanim (“Priests”) had the special role as priests in the Tabernacle in the wildereness and also in the Temple in Jerusalem. The remaining Levites divided into three groups: the descendants of Gershon (Gershonites), the descendants of Kohath, (Kohathites), and the descendants of Merari, (Merarites) each filled different roles and had different responsibilies in the Tabernacle and later in the Temple services.”6

The First Tithe (Levitical Tithe)

· “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… It is the Levites who are to do the work at the Tent of Meeting, and bear the responsibility of offenses against it… They will receive no inheritance among the Israelites. Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the Lord…’” (Numbers 18:21-24).

From this passage of Scripture we learn that this tithe did not go to the priests, as is most frequently taught, but it went to support the Levites who were the servants of the priests and were responsible for taking care of the Tent of Meeting (tabernacle in the wilderness and later temple in Jerusalem).

This Levitical tithe was the compensation God provided for the Levites and their families for their service in the Tent of Meeting. In the Hebrew economy, this tithe was used in a totally different manner than it is preached about today. It was similar to the support that government workers receive today in America through the taxes of the common workingman.

The Levites’ work

In Number 3 we find the Levites described as carpenters, metal workers, leather-craftsmen and artists who maintained the small sanctuary. During the time of King David and King Solomon, the Levites were still skilled craftsmen who inspected and approved all work in the Temple: 24, 000 worked in the Temple as builders and supervisors; 6,000 were officials and judges; 4,000 were guards and 4,000 were musicians. As political representatives of the king, Levites used their tithe income to serve as officials, judges, tax collectors, treasurers, temple guards, musicians, bakers, singers and professional soldiers (1 Chronicles 23-27).7 Levites also served as teachers and judges, maintaining cities of refuge in Biblical times. Also the Book of Ezra reports that the Levites were responsible for the construction of the Second Temple, and also translated and explained the Torah when it was publicly read.”8

These biblical examples of the use of tithe-income (food) are not well known about in the body of Christ today!

Levites Tithe to Priests

· 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… From these tithes you must give the Lord’s portion to Aaron the priest. You must present as the Lord’s portion the best and holiest part of everything given to you.'” (Numbers 18:25-29; Nehemiah 10:38).

In these verses in the same chapter we notice that the Levites gave the best tenth of the tithe they received to the priests who ministered the sin sacrifices and served inside the sanctuary and later in the Temple.

Levites and Priests forfeit land inheritance

· “The LORD said to Aaron, ‘You will have no inheritance in their land, nor will you have any share among them; I am your share and your inheritance among the Israelites. 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… It is the Levites who are to do the work at the tent of meeting and bear the responsibility for any offenses they commit against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: 'They will have no inheritance among the Israelites'" (Numbers 18:20-24).

It’s also important to note that in exchange for receiving these tithes, both Levites and priests forfeited all rights to permanent land inheritance inside Israel.9 Unlike the rest of the tribes of Israel who were given land as their inheritance in the land of Canaan, neither the Levites nor the priests were given any land. God was their inheritance (Numbers 18:20-21). Without the tithe “inheritance” the Levites would have been forced to raise their own food that would take them away from their temple duties.

In fact, Nehemiah 13:10-13 records a time when the Levites did abandon their daily temple duties to work the farms to feed their families, because the remaining tribes failed to provide food for them. Is it possible that by failing to take care of the Levites (who in turn were supposed to tithe to the priests) by providing food for them and their families, the remaining tribes were ‘robbing God’ of ministry and worship in the temple?

Also, in verse three of this same chapter (Numbers 18) notice that the Levites, who received this First Tithe, were prohibited from ministering blood sacrifices under penalty of death. There seems to be no continuation to the New Covenant here!

It seems safe to say that during most of Israel’s history the Law never motivated tithe-receiving Levites and priests to ever encourage a single Gentile to become an Israelite. Why is this? I believe it is because the Law mandated Old Covenant tithing, not love.

Purpose of a Second Tithe (Festival Tithe)

I would venture to say that most of us have only heard of the first tithe that we have already discussed. Nevertheless, the following verses speak of a tithe being used to provide for the religious feasts and festivals of Israel. Since we already read in Numbers 18:21 that God gave all the tithe in Israel for an inheritance to the Levites, how can this tithe be used for the religious feasts and festivals of Israel? The answer must be that this is a second tithe. The first tithe was used to support the Levites (Levitical Tithe), who in turn supported the priests, but this second tithe was used to sponsor the religious festivals (Festival Tithe). This tithe (food) was eaten by worshipers in the streets of Jerusalem during their three yearly festivals.

. “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. And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own” (Deuteronomy 14:22-27; See also 12:6-7, 11-12, 17-18).

The people of Israel were to use this second tithe to eat in the presence of the Lord in Jerusalem (the place where He chose to establish His name). If it was too burdensome for them to bring their tithe all the way to Jerusalem, they were permitted to sell it and bring the money to Jerusalem where they could purchase goods for the festivals. God expressly encourages them to spend their money on “whatever their heart desires,” including strong drink! The purpose was so that the people of Israel would learn to fear the Lord their God and rejoice before Him. Eating one’s own tithe before the Lord, and rejoicing in God’s provision was a very personal act of worship. Apparently, having a sense of the fear of the Lord and rejoicing before Him are not mutually exclusive. This tithe made it possible for the people of Israel to obtain all the food and drink necessary to enjoy the religious feasts of Israel and worship before Him.10

Purpose of a Third Tithe (Poor Tithe)

Although Bible commentators are divided as to whether this tithe is actually a third separate tithe, or just the second tithe used in a different way on the third year, the Jewish historian Josephus supports the view that this was a third separate tithe. Other ancient Jewish commentators have written in support of the latter view also.

. “At the end of every three years, bring all the tithes of that year’s produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands” (Deuteronomy 14:28-29; also 26:12-13).

In any event, the Israelites were commanded to give at least 20 per cent of their harvests, herds and flocks and perhaps even more. This particular tithe was not to be gathered in Jerusalem, but in their own towns. The people in the towns were to bring a tithe of their crops and herds and flocks and gather them together to take care of the poor of their towns including the aliens, orphans and widows (Poor Tithe).

It is interesting to note that the poor in Israel were not required to pay tithe—they received tithes. Besides this third year tithe, much of the Festival Tithe also went to the poor. In fact, many laws protected the poor from abuse and expensive sacrifices that they could not afford.

In many respects, it appears that the tithe required under the Old Covenant Law is similar to our governmental taxation today. Since Israel was ruled by a theocracy the people were responsible to support the government workers (priests), holidays (festivals), and poor (aliens, widows and orphans).11

Purpose of a Fourth Tithe

According to these verses in 1 Samuel, the King would collect the first and best ten per cent for political use.

· “He will take a tenth of your grain and of your vintage and give it to his officials and attendants. Your male and female servants and the best of your cattle and donkeys he will take for his own use. He will take a tenth of your flocks, and you yourselves will become his slaves. When that day comes, you will cry out for relief from the king you have chosen, but the LORD will not answer you in that day” (1 Samuel 8:15-18).

It is also interesting to note that during Jesus’ time Rome collected the first ten per cent (10%) of most food and twenty per cent (20%) of fruit crops as its spoils of war from Israel.12

Tithe on the Increase Only

Notice that Israel never tithed from their poverty, but only on their increase. God never intended for people to tithe on what they didn’t have, but only on the increase of what God gave them.

. “When thou hast made an end of tithing all the tithes of your increase the third year, which is the year of tithing, and has 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).

Storerooms for the Tithe

After cleaning house in the cities of Judah by destroying the idols and altars to pagan gods, the people of Nehemiah’s day covenanted to turn away from these sins and pledge themselves to God by obeying and observing the duties of the law they had neglected.

Again, there is no mention of money, but only agricultural products from the fields. Only the Levites and priests could have access to these tithes and offerings

. “Moreover, we will bring to the storerooms of the house of our God, to the priests, the first of our ground meal, of our grain offerings, of the fruit of all our trees, and of our new wine and oil. And we will bring a tithe of our crops to the Levites, for it is the Levites who collect the tithes in all the towns where we work. A priest descended from Aaron is to accompany the Levites when they receive the tithes, and the Levites are to bring a tenth of the tithes up to the house of our God, to the storerooms of the treasury” (Nehemiah 10:37-38).

Under King Hezekiah’s reign the order had been given to prepare storerooms in the temple to hold the overflow of tithe (verse 11). Apparently the “tithe” of grain, new wine, honey, and all that the fields produced was heaped up in the streets because there was such an abundance of blessing from the Lord. Thus, storerooms were rooms built on to the temple in Jerusalem.
. “As soon as the order went out (from King Hezekiah), the Israelites generously gave the firstfruits of their grain, new wine, oil and honey and all that the fields produced. They brought a great amount, a tithe of everything. The men of Israel and Judah who lived in the towns of Judah also brought a tithe of their herds and flocks and a tithe of the holy things dedicated to the Lord their God, and they piled them in heaps” (2 Chronicles 31:5-6).

Tithing was Mandatory

Tithing was never voluntary under Mosaic Law. In Nehemiah's day men were appointed to gather the offerings and tithes that were required by the law into storerooms designated for that particular purpose. This giving was not voluntary as it had been in the case of Abraham and Jacob.
· “At that time men were appointed to be in charge of the storerooms for the contributions, firstfruits and tithes. From the fields around the towns they were to bring into the storerooms the portions required by the Law for the priests and Levites, for Judah was pleased with the ministering priests and Levites” (Nehemiah 12:44).

· “Now the law requires the descendants of Levi who become priests to collect a tenth from the people…” (Hebrews 7:5).

Tithing in Malachi’s Prophecy

We are all well aware that the following verses in the book of Malachi continue to be used as the main authority for supporting the doctrine of “Christian tithing.” In order to understand some important truths from this passage, let’s examine these verses in the context of the whole book of Malachi in order to see if we can wrest a doctrine of Christian tithing from this prophecy.
· “Will a man rob God? Yet you rob me. “But you ask, 'How do we rob you?’ “In tithes and offerings. You are under a curse—the whole nation of you—because you are robbing me. Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have enough room for it. I will prevent pests from devouring your crops, and the vines in your fields will not cast their fruit,” says the Lord almighty. Then all the nations will call you blessed, for yours will be a delightful land,” says the Lord Almighty” (Malachi 3:8-12).

We have already discovered that under the Old Covenant tithing was compulsory. Notice that verse 8 says the people were robbing God of “tithes” (plural). So these tithes must refer to the three different tithes required under the Old Mosaic Law. To withhold these tithes was to become a thief.

Withholding of Tithes & Offerings

Additionally, this verse also states that it was not only the withholding of tithes that God objected to, but also the withholding of offerings. These offerings were the grain offering, the fellowship or peace offering, the sin offering, the guilt offering and the burnt offering, (Leviticus 2-7). Primarily these offerings were animal sacrifices. Also the Levites food supply was provided in large part through these animal sacrifices of which they were permitted to partake of in certain instances.

An important question comes to mind at this point. Why is it that in the Body of Christ today we recognize animal sacrifices to be obsolete under the New Covenant, but tithing is not? Since God lumps them both together (tithes and animal sacrifices) and says that His people were robbing Him by withholding both of them, then if we are obligated to pay tithe today, then most certainly we are also obligated to offer animal sacrifices! Either we must offer both tithes and animal sacrifices (offerings) or both these requirements have been abolished by the finished work of Jesus Christ on the cross.

In verse 9 we are told that if Israel withheld the tithes and offerings the nation would be under a cursed. This is in keeping with the Mosaic Law (See Deuteronomy 28) that Israel had agreed to enter into with God. We are told that if Israel disobeyed God's commandments and statutes their crops would fail, the rains would not come, the harvests would be small, the locusts would consume their food, the fruit of the trees would fail, to name just a few of the curses. In this same chapter God also carefully outlines the many blessings He will pour out upon them as a nation if they were obedient to His commands.

An interesting fact to point out at this time is that if tithing were an eternal moral command for all people for all time, then the whole race of mankind would be under a curse, not just the nation of Israel. But our text says it is the whole nation of Israel who is under a curse for breaking the Mosaic Law.

Let’s take a look at some of the other verses in the book of Malachi that deal more fully with the spiritual condition of God’s people at that time that led to the pronouncement of this curse in verse 9.

. “To you priests who despise My name… You offer defiled food (KJV says “polluted bread”) on my altar…when you offer the blind as a sacrifice, is it not evil? And when you offer the lame and sick, is it not evil” (1:6-8 NKJ)?

. “Who is there among you who would shut the doors (of the temple), so that you would not kindle fire on My altar in vain? I have no pleasure in you,” says the Lord of hosts, “nor will I accept an offering from your hands” (1:10 NKJ).

Consider what we have just read. The priests despise God’s name, their sacrifices are blind, lame and sick, and God says He will not accept their offering. So actually the people of Malachi’s day were tithing. It was the quality of their tithes from which they selected the blemished sacrifices that were unacceptable to God.

Why were blind, lame and sick animal sacrifices not acceptable to God? Because the animal sacrifices were a Shadow that pointed forward to the Substance—to the coming Reality—to the One who would become the ultimate and perfect sacrifice for the sins of the world—Jesus Christ!

That is why God had given the Israelites explicit instructions as to how sacrificial animals must be without spot or blemish (Leviticus 6:6; Deuteronomy 15:21; 1 Peter 1:19 NKJ). By offering blemished and second-rate sacrifices to God, the priests misrepresented what God was trying to teach the people spiritually about the coming Messiah—the spotless Lamb of God who would take away the sins of the world once and for all time.

However, in another very literal sense it wasn’t the poor quality of their sacrifices that really angered God. It was the mind-set behind their giving. The infected and contaminated animals that they chose to sacrifice were but a symptom of their impure hearts. It was their hearts God was really after! Their tithes and offerings were totally unacceptable to God because their hearts were far from Him. They offered “blind, lame and sick sacrifices” because they themselves were spiritually blind, lame and sick, and were withholding their hearts from God.

The Storehouse

Moving on to Malachi 3:10 we see that God commands the Israelites to bring the tithes into the storehouse so that there will be “meat” in His house. God challenges them to prove His faithfulness to them by opening the windows of heaven and pouring out a blessing so great that there will not be enough room to receive it.

For some reason, many people think that whenever the word “storehouse” is mentioned it always refers to the temple in Jerusalem or to the rooms that were built on to the temple in Jerusalem to store the tithe (food). But that is not so. Since Jerusalem was not a Levitical city it makes no sense to teach that 100% of the tithe was brought to the Temple when most Levites and priests, along with their families did not live in Jerusalem, but in Levitical cities. Furthermore, since the general practice was for one family to serve in the Temple for only one week at a time, there was absolutely no reason to send the entire tithe to the Temple when 98% of those it was designed to feed were living in the Levitical cities.13

· “Command the Israelites to give the Levites towns to live in from the inheritance the Israelites will possess. And give them pasturelands around the towns. Then they will have towns to live in and pasturelands for the cattle they own and all their other animals” (Numbers 35:2-3; Joshua 21:1-8; 1 Chronicles 6).

· “Azmaveth son of Adiel was in charge of the royal storehouses. Jonathan son of Uzziah was in charge of the storehouses in the outlying districts, in the towns, the villages and the watchtowers” (1 Chronicles 27:25).

· “…Bring the whole tithe into the storehouse, that there may be food in my house…” (Malachi 3:10).

Offering “Polluted Bread”

The word “meat” in this verse comes from the Hebrew word “taraph” and means, “to pluck off or pull to pieces; to supply with food as in morsels.” Interestingly enough, from this plucking off, pulling to pieces, and morsels, comes the familiar phrase “breaking bread.”14

We know that the only food in God’s house was a dozen loaves of bread (shewbread) that were placed upon the shewbread table in the Holy Place. We also know that the tithes and offerings were not brought into the Holy Place of the tabernacle. I’m sure the nation of Israel brought enough grain into the storehouses to make twelve loaves of bread on a regular basis for the Holy Place. Therefore, the “meat” (bread) God is addressing in verse 10 must be referring to something other than a lack of shewbread in His house that the priests were permitted to eatis houseHisHis.

We know that all of the offerings, feasts, ceremonies and holy days associated with the temple worship and services were a type—a shadow that pointed forward to the future Substance—the future Reality—Jesus Christ (Colossians 2:16). Therefore, the “bread” in the Holy Place must foreshadow the true “Bread of Life—Jesus Christ.”

Let’s consider for a moment what Jesus had to say to the Jews about the “bread from heaven” which they said their fathers ate in the wilderness.

. “Most assuredly, I say to you, Moses did not give you the bread from heaven, but My Father gives you the true bread from heaven. For the bread of God is He who comes down from heaven and gives life to the world” (John 6:32-33).

We know that under the leadership of the prophet Moses God did feed the nation of Israel bread (manna) in the wilderness.

. “Our fathers ate the manna in the desert; as it is written, He gave them bread from heaven to eat” (John 6:31).

But the “bread from heaven” (manna) in the desert was not the true “bread from heaven”. Although the “bread from heaven” that the Israelites ate in the wilderness was of sufficient quantity it lacked quality because it was only a type of the “true bread from heaven.” It pointed forward to Jesus Christ—the true “bread from heaven.” That’s why Jesus told the Jews that Moses did not give their fathers bread from heaven. That’s why Jesus said; “He who comes down from heaven and gives His life to the world is the true bread of God.”

Just as the bread in the desert that fed the children of Israel was a type (shadow) of the true bread from heaven (Jesus Christ), so the “polluted bread” on the altar in Malachi’s day was a type (shadow) of the unpolluted, fresh, pure, “true bread from heaven”—Jesus Christ!

In order to receive this “blessing from heaven” that God promised the priests and people of Malachi’s day they were urged to turn away from their evil ways and practices that misrepresented God’s name. If they repented of their ways and returned to God He promised to rebuke the devourer for them, so that it would not destroy the fruits of the ground (verse 11). Undoubtedly, the “devourer” refers to locusts that God warns will come upon their crops if they fail to bring the tithe (Deuteronomy 28:38).

Furthermore, if Israel was obedient in the giving of tithes and offerings, all the nations will call her blessed (verse 12) because the promises of blessing included abundant crops, copious rains, and large increases in herds and flocks (Deuteronomy 28).

Although the blessings and cursings spoken of in Malachi 3:8-12 refer to the material blessings God promised Israel if she would obey His commandments and statutes, there is a deeper spiritual meaning that God wants His children in every generation to understand.

I believe the prophetic message of Malachi not only spoke to the hearts of God’s people in that generation who lived under the Old Covenant, but it also speaks to the hearts of people today who live under the New Covenant. We know from the author of Hebrews that God never wanted animal sacrifices in the first place. He wanted our hearts. He wants us.

. “Therefore, when He came into the world, He said: “Sacrifice and offering You did not desire, but a body you have prepared for Me. In burnt offerings and sacrifices for sin You had no pleasure” (Hebrews 10:5-6).

David also knew that His heart needed cleansing by God after His sin with Bathsheba. Animal sacrifices couldn’t do that. He knew that God delivers those who have a broken heart.

. “For you do not desire sacrifice, or else I would give it; You do not delight in burnt offering. The sacrifices of God are a broken spirit, a broken and a contrite heart—these, O God, You will not despise” (Psalm51:16-17).

. “The Lord is near to those who have a broken heart, and saves such as have a contrite spirit” (Psalm 34:18).

Isaiah knew that God could heal the backslider’s heart.

. “I dwell in the high and holy place, with him who has a contrite and humble spirit, to revive the spirit of the humble” (Isaiah 57:15).

Samuel knew that obedience to God was more important that worship—offering sacrifices. Do we?

. “Behold, to obey is better than sacrifice, and to heed than the fat of rams" (I Sam. 15:22).

If God has our hearts we will not be offering “polluted bread” upon His altar, and there would be plenty of fresh “unpolluted bread” in His house. In essence, Malachi’s prophecy not only exposed the polluted hearts of the priests and people of His day, it also causes us to humbly examine our own hearts and see if there be any wicked way within us that needs to be repented of before God.

Summary:

1. Tithe was 10% of the increase taken from agricultural products grown in the fields, along with grains, fruits, herds and flocks.

2. Tithe was food, not the giving of money.

3. Only landowners tithed.

4. The First Tithe (Levitical Tithe) was used to support the Levite priests and their families because they had no land inheritance

5. The Second Tithe (Festival Tithe) was used to provide for the religious feasts and festivals.

6. The Third Tithe (Poor Tithe) was used to take care of the poor in their towns and provide for the alien, orphan and widow.

7. Tithe under the Old Covenant was similar to our government taxation today. Since Israel was ruled by a theocracy the people were responsible to support the priests, religious festivals and the poor and needy.

8. The people never tithed from their poverty, but only on their increase.

9. Storerooms were built on to the temple in Jerusalem to hold the overflow of tithe.

10. Tithing was mandatory, never voluntary. The Law of Moses required it.

11. If Israel failed to bring the tithe into God’s house and failed to offer acceptable sacrifices the nation would be under a curse so that the devourer (locusts) would eat their crops and destroy the fruits on their trees.

12. If Israel tithed on her increase and offered acceptable sacrifices required by the Law of Moses the nation would be materially blessed by abundant crops, plentiful rains and large increase in herds and flocks.

13. God did not require the best of the cattle and flocks for tithe, but He did require the best for sacrifices because they were a type (shadow) that pointed forward to the coming Reality—Jesus Christ.

14. If the people of Israel brought blind, lame and sick animals to the priests to offer as sacrifices the nation was under a curse.

15. Tithing was not an eternal moral command for people for all time, but a requirement of the Law of Moses for the nation of Israel.

16. God lumped both tithes and offerings (animal sacrifices) that were required by the Law of Moses, together when He objected to the way the nation of Israel was robbing Him of tithes and offerings.

17. If the Law of Moses (Old Covenant) became obsolete after the death and resurrection of Jesus Christ, then tithing, along with animal sacrifices required under that Law have also been abolished.

Notes:

4.Verses that describe the contents of tithe: Leviticus 27:30, 32; Numbers 18:27, 28; Deuteronomy 12:17; 14:22, 23; 26 12; 2 Chronicles 31:5, 6; Nehemiah 10:37; 13:5; Malachi 3:10; Matthew 23:23; Luke 11: 42.
5.Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine, p. 3. (www.shouldthechurchteachtithing.com).

6.Levi-Wikipedia, the free encyclopedia
7.Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologians Conclusions About a Taboo Doctrine.
8.Levi-Wikipedia, the free encyclopedia.
9.See Numbers 18:20-26; Deuteronomy 12:12; 14:27, 29; 18:1, 2; Joshua 13:14, 33; 14:3; 18:7; Ezekiel 44:28.
10.Brian Anderson, “Are Christians Supposed to Tithe?” (www.evangelizeamerica.org/apologetics/apologeticssub/tithing1.html).

11. The Truth about Tithing: http://www.biblebb.com/files/tithing.htm.
Should the Church Teach Tithing: http://www.inplainsite.org/html/the_church_and_tithing.html.

12. http://www.inplainsite.org/html/the_church_and_tithing.html

13.The American Heritage College Dictionary, p. 1444

14.Strong’s Hebrew Dictionary, p. 105, #2963.