By Hazel Holland
While studying the subject of “Christian tithing”, I discovered that most church theologians and seminary-level textbooks omit dealing with this controversial topic. So why is it that the majority of trained biblical scholars choose to pass over this divisive issue while many churches who claim to have solid Bible-based doctrines are making tithing a requirement for church membership?[4]
Conversely, some churches do not go so far as to make a “doctrine” out of tithing, but they treat their members who don’t tithe as “second-class citizens”. Generally these brothers and sisters are not given leadership positions within the church, and are frowned upon by those in authority.
Furthermore, since the subject of tithing is a non-issue for numerous believers who have grown up in the church, people like me who question the legitimacy of “Christian tithing” are often thought to be troublemakers. It is assumed that people who question established doctrines or teachings of the church probably have hidden resentments or unresolved anger or rebellion towards those in authority in the church.
I assure you this is NOT the reason I am doing this study on law-based giving. I do not have any anger, resentment or axe to grind towards the church regarding tithing, but rather a burning desire to see the body of Christ freed to walk in a greater measure of Christ’s agape love. I believe that this liberty in Christ is being hindered by teachings, such as “Christian tithing” that continue to promote adherence to the letter of the Law in order to be accepted or blessed by God.
So as we examine the subject of tithing in the next two chapters, let’s keep in mind that our goal is to find out how we as believers who live in the New Covenant reality are supposed to understand and interpret the Old Covenant practice of tithing.
We want to determine if the giving of tithe as it is presented in the Law of Moses is the minimum biblical standard of giving for the support of the church for today. Is this law-based formula God’s method or man’s method for financing the gospel of Jesus Christ?
What was the Tithe?
Contrary to the popular practice of tithing in the church today, tithe was NOT the first tenth that belonged to God, but rather the 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 as you look at the following Scripture, that God did not require the best of the cattle for tithe as He did for sacrifices. He required just the one tenth that passed under the rod even if it was the “runt of the litter.”
• “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 and was given as tithe.
To summarize, these verses identify the tithe to be 10% of the increase taken from the agricultural products of the fields, fruits from the trees, and herds and flocks. In other words the tithe was food, NOT money.[5] Nowhere in the Old Covenant will you find that tithing was the giving of money to God. Furthermore, this tithe (the giving of food) was probably given on an annual basis, not on a monthly basis as is the practice of giving money in the church today.
Who Paid Tithe?
I can hear someone say, “But what about people who lived under the Old Covenant, but were neither agricultural farmers, nor herdsmen or shepherds? Did they tithe 10% of the increase from their labor or profits? Let’s look at the facts.[6]
• 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 their agricultural products, grains, fruits, herds and flocks.
We have already established that the tithe under the old covenant 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 the Levites and priests.
Who were the Levites and Priests?
The Levites trace their genealogy 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 descendants of Aaron: the Kohanim (“Priests”) had the special role as priests in the Tabernacle in the wilderness 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 responsibilities in the Tabernacle and later in the Temple services.”[7]
The First Tithe (Levitical Tithe)
As we read the following passage of Scripture we will learn that this tithe (called the first tithe or Levitical Tithe) did not go to the priests, as is most frequently taught today in the church, but it went to support the Levites who were the servants of the priests. They were responsible for taking care of the Tent of Meeting (tabernacle in the wilderness), and later the temple in Jerusalem.
• “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).
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 that the Levites are 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).[8]
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.[9]
Clearly 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
As we continue reading in Numbers 18 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.
• “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).
Levites and Priests forfeit land inheritance
It’s important to note in the following verses that in exchange for receiving these tithes, both Levites and priests forfeited all rights to permanent land inheritance inside Israel.[10] 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.
• “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).
I found it interesting to discover that 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, notice in Numbers 18:3, the Levites, who received this First Tithe, were prohibited from ministering blood sacrifices under penalty of death. There seems to be no continuation of this tithing practice in the new covenant!
In fact it seems safe to assume that during most of Israel’s history the Law of Moses 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 of Moses 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 just 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.[11]
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 home 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 at all. They received tithes! Besides this third year tithe, much of the Festival Tithe also went to help the poor. In fact, many laws protected the poor from abuse, and from being exploited by expensive sacrifices that they couldn’t afford.[12]
In many respects, it appears that the tithe required under the old covenant 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.[13]
Purpose of a Fourth Tithe
According to these verses in 1 Samuel, the King would collect the first and best 10% for political purposes.
• “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 10% of most food and 20% of fruit crops as its spoils of war from Israel.[14]
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 that were built on to the temple in Jerusalem.
• “As soon as the order went out (from King Hezekiah), the Israelites generously gave the first fruits 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, first fruits 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).
Summary
1. Only landowners tithed. 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. The First Tithe (Levitical Tithe) was used to support the Levite priests and their families because they had no land inheritance
4. The Second Tithe (Festival Tithe) was used to provide for the religious feasts and festivals.
5. The Third Tithe (Poor Tithe) was used to take care of the poor in their towns and provide for the alien, orphan and widow.
6. 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.
7. The people never tithed from their poverty, but only on their increase.
8. Storerooms were built on to the temple in Jerusalem to hold the overflow of tithe.
9. Tithing was mandatory, never voluntary. The Law of Moses required it.
Questions for Refection (*Taken from the “Christian Tithing Worksheet Study” by Ramone Romero[15])
1. Did you know that Jewish synagogues & rabbis do not receive tithes?[16]
2. Did you know that Orthodox Jews in Israel who choose to tithe give it only to charity?[17]
3. Since Orthodox Jews give their tithes only to charity and not to synagogues, does it look good if Christians use tithe primarily to support their own church buildings and staff?
4. Since tithe in the Law strictly commanded the Israelites to remember and support the needy, which do you think is more in the spirit of the original tithe command—Jews tithing to charity or Christians tithing to the church? Give reasons for your answer.
5. If the Jewish faith does not need to be financed by "tithe" in order to survive, why do we in the church believe that the Christian gospel needs to be financed by "tithe" in order to survive? Give reasons for your answers.
6. Do you think "Christian tithing" helps to show Jews that Jesus Christ is the Messiah?
Notes
[4] Russell Earl Kelly, Ph. D, “Tithing is Not a New Covenant Doctrine”, (www.shouldthechurchteachtithing.com).
[5] 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.
[6] Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologian’s Conclusions About a Taboo Doctrine, p. 3. (www.shouldthechurchteachtithing.com).
[7] Levi-Wikipedia, the free encyclopedia
[8] Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologian’s Conclusions about a Taboo Doctrine.
[9] Levi-Wikipedia, the free encyclopedia.
[10] 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.
[11] Brian Anderson, “Are Christians Supposed to Tithe?” (www.evangelizeamerica.org/apologetics/apologeticssub/tithing1.html).
[12] See also Leviticus 14:21; 25:6, 25-28, 35, 36; 27:8; Deuteronomy 12:1-19; 14:23, 28, 29; 15:7, 8, 11; 24:12, 14, 15, 19, 20; 26:11-13; Mal. 3:5; Matt. 12:1, 2; Mark 2:23, 24; Luke 2:22-24; 6:1, 2; 2 Cor. 8:12-14; 1 Tim. 5:8; Jas. 1:27).
[13] 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.
[14] http://www.inplainsite.org/html/the_church_and_tithing.html.
[15] *https://www.facebook.com/notes/ramone-romero/christian-tithing-a-worksheet-study/376281361126.
[16] http://www.jewfaq.org/shul.htm, http://www.jewfaq.org/rabbi.htm (retrieved March 2, 2010).
[17] http://www.myjewishlearning.com/israel/Jewish_Thought/Biblical_and_Rabbinic/In_the_Bible/Rights_and_Obligations/Tithing.shtml (retrieved February 26, 2010).
Classical Rabbinical literature actually divides the different types of tithes into at least four categories: Maaser Rishon (the "first tithe" – yearly produce given to Levites), Teruma Gedola or Termat HaMaaser (the best 1% of the produce separated from Maaser Rishon, given to the priests), Maaser Sheni (the "second tithe" – taking 10% of produce to Jerusalem to consume there every year except the third year), Maaser Ani (the "poor tithe" in the third year). Orthodox Jews typically practice all the tithes, redeeming the produce from all of the tithes for money and discarding everything (because there is no temple) except for the poor tithe, which is usually given to charity. (source: http://en.wikipedia.org/, retrieved March 9, 2010).
Essentially the Rabbinical view seems to look at each major mention of "tithe" in the Mosaic Law as if each is a separate and specific tithe apart from the others. Yet after prayerfully looking at the Scriptures, I believe that primarily God intended two tithes – one to the Levites and one to the poor. I base that view primarily on the recurring, overlapping themes and recipients in the tithe passages and on how often they were commanded to be given. However, in this study I have not focused on the obviously debatable number of tithes except to establish that (1) there was more than one tithe, (2) none of the tithes were primarily "money", and (3) that their primary purpose was to support the temple and the poor.
While studying the subject of “Christian tithing”, I discovered that most church theologians and seminary-level textbooks omit dealing with this controversial topic. So why is it that the majority of trained biblical scholars choose to pass over this divisive issue while many churches who claim to have solid Bible-based doctrines are making tithing a requirement for church membership?[4]
Conversely, some churches do not go so far as to make a “doctrine” out of tithing, but they treat their members who don’t tithe as “second-class citizens”. Generally these brothers and sisters are not given leadership positions within the church, and are frowned upon by those in authority.
Furthermore, since the subject of tithing is a non-issue for numerous believers who have grown up in the church, people like me who question the legitimacy of “Christian tithing” are often thought to be troublemakers. It is assumed that people who question established doctrines or teachings of the church probably have hidden resentments or unresolved anger or rebellion towards those in authority in the church.
I assure you this is NOT the reason I am doing this study on law-based giving. I do not have any anger, resentment or axe to grind towards the church regarding tithing, but rather a burning desire to see the body of Christ freed to walk in a greater measure of Christ’s agape love. I believe that this liberty in Christ is being hindered by teachings, such as “Christian tithing” that continue to promote adherence to the letter of the Law in order to be accepted or blessed by God.
So as we examine the subject of tithing in the next two chapters, let’s keep in mind that our goal is to find out how we as believers who live in the New Covenant reality are supposed to understand and interpret the Old Covenant practice of tithing.
We want to determine if the giving of tithe as it is presented in the Law of Moses is the minimum biblical standard of giving for the support of the church for today. Is this law-based formula God’s method or man’s method for financing the gospel of Jesus Christ?
What was the Tithe?
Contrary to the popular practice of tithing in the church today, tithe was NOT the first tenth that belonged to God, but rather the 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 as you look at the following Scripture, that God did not require the best of the cattle for tithe as He did for sacrifices. He required just the one tenth that passed under the rod even if it was the “runt of the litter.”
• “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 and was given as tithe.
To summarize, these verses identify the tithe to be 10% of the increase taken from the agricultural products of the fields, fruits from the trees, and herds and flocks. In other words the tithe was food, NOT money.[5] Nowhere in the Old Covenant will you find that tithing was the giving of money to God. Furthermore, this tithe (the giving of food) was probably given on an annual basis, not on a monthly basis as is the practice of giving money in the church today.
Who Paid Tithe?
I can hear someone say, “But what about people who lived under the Old Covenant, but were neither agricultural farmers, nor herdsmen or shepherds? Did they tithe 10% of the increase from their labor or profits? Let’s look at the facts.[6]
• 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 their agricultural products, grains, fruits, herds and flocks.
We have already established that the tithe under the old covenant 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 the Levites and priests.
Who were the Levites and Priests?
The Levites trace their genealogy 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 descendants of Aaron: the Kohanim (“Priests”) had the special role as priests in the Tabernacle in the wilderness 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 responsibilities in the Tabernacle and later in the Temple services.”[7]
The First Tithe (Levitical Tithe)
As we read the following passage of Scripture we will learn that this tithe (called the first tithe or Levitical Tithe) did not go to the priests, as is most frequently taught today in the church, but it went to support the Levites who were the servants of the priests. They were responsible for taking care of the Tent of Meeting (tabernacle in the wilderness), and later the temple in Jerusalem.
• “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).
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 that the Levites are 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).[8]
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.[9]
Clearly 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
As we continue reading in Numbers 18 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.
• “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).
Levites and Priests forfeit land inheritance
It’s important to note in the following verses that in exchange for receiving these tithes, both Levites and priests forfeited all rights to permanent land inheritance inside Israel.[10] 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.
• “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).
I found it interesting to discover that 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, notice in Numbers 18:3, the Levites, who received this First Tithe, were prohibited from ministering blood sacrifices under penalty of death. There seems to be no continuation of this tithing practice in the new covenant!
In fact it seems safe to assume that during most of Israel’s history the Law of Moses 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 of Moses 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 just 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.[11]
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 home 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 at all. They received tithes! Besides this third year tithe, much of the Festival Tithe also went to help the poor. In fact, many laws protected the poor from abuse, and from being exploited by expensive sacrifices that they couldn’t afford.[12]
In many respects, it appears that the tithe required under the old covenant 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.[13]
Purpose of a Fourth Tithe
According to these verses in 1 Samuel, the King would collect the first and best 10% for political purposes.
• “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 10% of most food and 20% of fruit crops as its spoils of war from Israel.[14]
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 that were built on to the temple in Jerusalem.
• “As soon as the order went out (from King Hezekiah), the Israelites generously gave the first fruits 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, first fruits 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).
Summary
1. Only landowners tithed. 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. The First Tithe (Levitical Tithe) was used to support the Levite priests and their families because they had no land inheritance
4. The Second Tithe (Festival Tithe) was used to provide for the religious feasts and festivals.
5. The Third Tithe (Poor Tithe) was used to take care of the poor in their towns and provide for the alien, orphan and widow.
6. 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.
7. The people never tithed from their poverty, but only on their increase.
8. Storerooms were built on to the temple in Jerusalem to hold the overflow of tithe.
9. Tithing was mandatory, never voluntary. The Law of Moses required it.
Questions for Refection (*Taken from the “Christian Tithing Worksheet Study” by Ramone Romero[15])
1. Did you know that Jewish synagogues & rabbis do not receive tithes?[16]
2. Did you know that Orthodox Jews in Israel who choose to tithe give it only to charity?[17]
3. Since Orthodox Jews give their tithes only to charity and not to synagogues, does it look good if Christians use tithe primarily to support their own church buildings and staff?
4. Since tithe in the Law strictly commanded the Israelites to remember and support the needy, which do you think is more in the spirit of the original tithe command—Jews tithing to charity or Christians tithing to the church? Give reasons for your answer.
5. If the Jewish faith does not need to be financed by "tithe" in order to survive, why do we in the church believe that the Christian gospel needs to be financed by "tithe" in order to survive? Give reasons for your answers.
6. Do you think "Christian tithing" helps to show Jews that Jesus Christ is the Messiah?
Notes
[4] Russell Earl Kelly, Ph. D, “Tithing is Not a New Covenant Doctrine”, (www.shouldthechurchteachtithing.com).
[5] 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.
[6] Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologian’s Conclusions About a Taboo Doctrine, p. 3. (www.shouldthechurchteachtithing.com).
[7] Levi-Wikipedia, the free encyclopedia
[8] Russell Earl Kelly, Ph. D, “Should the church Teach Tithing?” A Theologian’s Conclusions about a Taboo Doctrine.
[9] Levi-Wikipedia, the free encyclopedia.
[10] 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.
[11] Brian Anderson, “Are Christians Supposed to Tithe?” (www.evangelizeamerica.org/apologetics/apologeticssub/tithing1.html).
[12] See also Leviticus 14:21; 25:6, 25-28, 35, 36; 27:8; Deuteronomy 12:1-19; 14:23, 28, 29; 15:7, 8, 11; 24:12, 14, 15, 19, 20; 26:11-13; Mal. 3:5; Matt. 12:1, 2; Mark 2:23, 24; Luke 2:22-24; 6:1, 2; 2 Cor. 8:12-14; 1 Tim. 5:8; Jas. 1:27).
[13] 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.
[14] http://www.inplainsite.org/html/the_church_and_tithing.html.
[15] *https://www.facebook.com/notes/ramone-romero/christian-tithing-a-worksheet-study/376281361126.
[16] http://www.jewfaq.org/shul.htm, http://www.jewfaq.org/rabbi.htm (retrieved March 2, 2010).
[17] http://www.myjewishlearning.com/israel/Jewish_Thought/Biblical_and_Rabbinic/In_the_Bible/Rights_and_Obligations/Tithing.shtml (retrieved February 26, 2010).
Classical Rabbinical literature actually divides the different types of tithes into at least four categories: Maaser Rishon (the "first tithe" – yearly produce given to Levites), Teruma Gedola or Termat HaMaaser (the best 1% of the produce separated from Maaser Rishon, given to the priests), Maaser Sheni (the "second tithe" – taking 10% of produce to Jerusalem to consume there every year except the third year), Maaser Ani (the "poor tithe" in the third year). Orthodox Jews typically practice all the tithes, redeeming the produce from all of the tithes for money and discarding everything (because there is no temple) except for the poor tithe, which is usually given to charity. (source: http://en.wikipedia.org/, retrieved March 9, 2010).
Essentially the Rabbinical view seems to look at each major mention of "tithe" in the Mosaic Law as if each is a separate and specific tithe apart from the others. Yet after prayerfully looking at the Scriptures, I believe that primarily God intended two tithes – one to the Levites and one to the poor. I base that view primarily on the recurring, overlapping themes and recipients in the tithe passages and on how often they were commanded to be given. However, in this study I have not focused on the obviously debatable number of tithes except to establish that (1) there was more than one tithe, (2) none of the tithes were primarily "money", and (3) that their primary purpose was to support the temple and the poor.
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