Tithes and Tithing
A Study, by Yac'ob
To understand the whole concept of tithing; we must first start by understanding what a tithe is.
The first scriptural mention of the tithe is found in Gen. 14: In verses 8+9 we are given the names of 9 kings who are united into 2 groups; 5 against 4. Verses 10-12 tell us that the union of 4 kings prevailed and spoiled (or sacked) the land of, and cities of Sodom and Gomorrah. Lot, a nephew of Abram (later Abraham) was captured, along with his household and goods, since he lived in the area of Sodom. In verses 13-16 we see that Abram assembled his fighting men and defeated these 4 kings; thereby capturing all of the spoils they had taken from Sodom and Gomorrah. Since Abram had defeated these intruders, he had rights to all that he had captured, yet as we read in verses 21-24 Abram returns to the king of Sodom all the possessions which he had captured which belonged originally to Sodom, except for the food and goods which were taken by Aner, Eshol, and Mamre (these were probably the captains of Abram’s small army).
Now we need to drop back to verses 18-20 where we read about Melchizedek, who was a king of Salem, and a priest of The Most High GOD (El in “The Scriptures” translation). The end of verse 20 states that Abram gave Melchizedek a tenth/tithe of all that he had gained. This word tithe is translated from the Hebrew word Maaser, which means a tenth (1/10).
The next instance of tithe is found in Gen. 28:22. The context here is when Jacob is fleeing Esau and is on his way to Padanaram to find a wife. He had just awakened from his vision of the stairway to heaven, and the covenant promise received (which was a repeat of the covenant made with Abraham in Gen. 17: 4-8 + 22: 17-18). In verses 20-22 Jacob makes a vow to YHWH, and in that vow promises to give YHWH a tithe or 1/10 of all that YHWH gives him, his increase.
In Lev. 27:30-33 we see the first
commanded instance of the tithe. As we read these scriptures we see that the
tithe is to be computed based upon increase. It is also important to
notice the end of verses 30+32; it
is Holy (Set-Apart) unto the Lord (YHWH).
II Chron. 31:5-6 + 12 shows us that in the time of Hezekiah, when he restored the worship of YHWH and had the idols destroyed; that the people began to again follow the command to tithe.
Ne. 10: 36-37 tells us that after the time of Judah’s first exile, when they were restored to The Land, that they were again admonished to give of their tithes.
In Matt. 23:23 and Luke 11:42 Yeshua condemns the Pharisees for not applying the “weightier matters of the Law”(Torah), and finished His condemnation with the admonishment to correct this and to give of their tithes.
In Heb. 7:1-12 Paul also spoke of the tithe, but here we see a change in whom receives the tithe. During the time of The Temple, the Levites; priest, received this tithe, but now the tithe was to go to the ‘new’ High Priest. Since one cannot give directly to Yeshua, we give to His servants and/or the ministries He ordains.
Thus far we have covered only the first tithe, yet scriptures indicate multiple tithes. So lets discover what is mentioned concerning these other tithes.
Before we move out of Hebrews 7 though, let’s take a quick notice to verses 5,8-9, we will notice that the word tithes in these verses is plural, indicating more then one tithe. Now, let us turn to Num. 18:23-28. We notice in verse 23 that the Levites, (who are to serve as priests) have no inheritance in The Land. Their inheritance is the service in the Tabernacle, (and later in The Temple). Now notice verse 24; “ But the tithes of the children of Israel, which they offer…I have given the Levites to inherit…” We see this repeated again in verse 26, “ thus speak unto the Levites, and say unto them, when ye take of the children of Israel, the tithes which I have given you from them for your inheritance…” So we see that the tithes being spoken of here, is to be given to the Levites in its entirety. As we learned earlier, it is considered Holy/Set-Apart or sanctified.
Now lets notice something that many people overlook in Deut.12: 17-19. These verses are now speaking of a tithe that we are to partake of, and not ourselves only, but our families, our servants, and “the Levite that is within thy gate”. (Our spiritual leaders!).
Is this an inconsistency? Not if we understand it as a second tithe. We will see this repeated in Deut.14: 22-27, along with a list of the things that this tithe can be used for, and an admonition again to “not forget the Levite”.
There are several things we need to make note of in these last 2 sets of scriptures aside from the fact that this second tithe is to be used for families, servants, priests, and ourselves.
(1) In Deut. 12:17 we are explicitly commanded not to eat (use) this tithe “within our gate”. Verse 18 and Deut. 14:23 specifically states that we must use this second tithe, “in the place which the Lord thy GOD shall choose.” Three times a year the people were commanded to assemble before the Lord GOD, in the place that HE chose (Jerusalem). These were Holy Days associated with the Festivals of YHWH. These were the only times when the second tithes were to be used.
(2) The Feast of Tabernacles was also called the Festival of Rejoicing, which was/is one of its themes. Now notice what Deut. 14:26 says in ending; “Thou shalt rejoice, thou and thine household”. The Almighty YHWH, in HIS divine wisdom, commanded us to reserve a second tithe so that when we attended HIS Feasts, we would not go up destitute. In fact, this was a time when we had plenty and could be extravagant. The rich, costly foods and fine drinks we could not afford any other time of the year, we could afford now. And not only for ourselves. But to share with others who might not have had a blessed year; (widows and orphans). It allows us to truly grasp the symbolism of The Feast of Tabernacles, which pictures the Messianic Age. A time of rejoicing, a time of plenty, a time of sharing, a time to truly enjoy the good life.
(3) Now we need to look at a principle laid out in Deut. 14:22. “Thou shalt truly tithe all the increase….” Ancient Israel lived in an agrarian society and thus were given instructions that would be understood by that culture, but we today basically live in an industrial society so we need to adapt our tithing accordingly. Notice the three underlined words above! We are to tithe off “all of our increase”. If you are given a gift; that is an increase, you should tithe according to it’s monetary worth. If you inherit something; again it must be tithed on. Any increase we receive is to be tithed upon. (One exception is tax returns; if they are less then the amount of tax actually paid in. In this case, no tithing is necessary, as it should have already been tithed, since we compute our tithes based upon gross, rather then net earnings.) Why is it so important that we tithe? Read Mal.3: 8-12. If we withhold any part of our tithe, we have stolen (8th Commandment) from YHWH. And because most of us have failed to be diligent in tithing, the windows of Heaven have been closed against us, and the devourer has been turned loose on the land.
We
tend to blame our leaders for the misfortunes we experience, not realizing that
our own unfaithfulness in keeping YHWH’s Commands is to blame.
Now
we are ready to move on to the third tithe. We will return to Deut.
14:28+29, here we see mentioned a third tithe, to be collected every
third year. This tithe was to be designated to the less fortunate and the
Levites, as their portion, and notice it says to lay it up “in your gates”.
Ideally it was to be shared in your local community. We read this in Deut.
26:12. In this verse it is easy to get confused and read this as a
“tithe of the tithe” (which some have done, and will be dealt with later),
but what is actually being said is “when you are finished tithing your tithes
(1st and 2nd) in the third tithe year…” So we see that
every third year was a third tithe year. According to rabbinical teachings, the
seventh year was not counted, thus in the 7 year cycle, you would collect the
third tithe on the 3rd and 6th years, skip the 7th
and start counting again the following year.
Many modern societies tax it’s people to provide for the poor, elderly, and
orphan. In fact, if you calculate the third tithe, according to the 7-year
cycle, it averages out to approx. 7% of your income, on a yearly basis. Whereas,
in America today, those who are paying taxes, (which includes SSI, and other
taxes) are actually paying between 18-20% annually toward social programs. Thus
in our modern society, the need for the third tithe has been overseen by our
government. (For better or worse).
Now let us return to the tithe of the tithe.
In Num.18: 26-28 we see mention of
the see mention of “a tithe of the tithe”, and it is connected with the
Levite (the priests). As we read at the beginning: the first tithe was to be
offered to the Levite for their priestly functions. Now we see that as they
receive this tithe, they were to offer a tithe of that tithe to YHWH, through
the High Priest. We see the “tithe of the tithe” mentioned again in Neh.
10:38, here the tithe of the tithe is to be brought to the treasury
in “The House of GOD”, (The Temple). So we see that the tithe of the tithes
was not for everyone, but rather was an injunction upon the Levite.
In closing this topic of tithing, I would like to quote the famous Jewish historian; Josephus. This comes from The New Unger’s Bible Dictionary under the heading of tithes. “Josephus states distinctly that there are 3 tithes; one-tenth was to be given to the priests and the Levites; one-tenth was to be applied to the Feasts in the Metropolis; and that a tenth besides these was every third year to be given to the poor. cf. Tob. 1:7+8. “
Tithing, especially for those on the lower financial levels, can be a real test of faith. Many are the stories of those who were faithful in tithing, even when no future income was in sight, and because of that faithful approach before YHWH, great blessing have been received, just as was promised in Mal. 3. I am convinced that my present walk with YHWH, and the special blessings of discernment HE has given me are a direct result of my submission to HIS tithing principle, which began in very lean years for myself.
May Abba YHWH bless all those who read this, with discernment and faith. And as you faithfully submit to HIM; that with which HE has entrusted to you, may HE open the windows of Heaven and pour out upon you abundantly of HIS provisions.
Omein.