A) INTRODUCTION.

B) TO THE BIBLE.

C) GROSS OR NET INCOME.

D) WE TITHE ON INCREASE ONLY.

E) TITHE IS COMMANDED OF GOD.

F) THE PURPOSE OF THE TITHE.

G) THE JEWISH SYSTEM OF TITHING.

H) THE FIRST ENACTMENT OF THE JEWISH TITHING LAW.

I) MORE THAN ONE TITHE.

J) ADDITIONAL TO THE TITHE.

K) DON’T FORGET YOUR FREEWILL OFFERINGS.

 

 

A) INTRODUCTION

 

 

Tithe is God’s answer to “Covetousness.”

 

The word “Tithe” appears 14 times in 13 verses.  And the word “Tithes” appears 24 times in 21 verses.  And the word “Tithe” literally means, “ten percent.”

 

According to secular records, ancient pagans, way back to the time of Abraham, paid Tithes to their false gods.  So we can see that Tithing was a well-established principle even before Abraham (instituted by God; copied by pagans).  “But the Tithing system did not originate with the Hebrews.  From the earliest times the Lord claimed a Tithe as His, and this claim was recognized and honored.  Abraham paid Tithes to Melchizedek, the priest of the Most High God {see Genesis, Chapter 14}.”  PP:525.

 

We are not told when the “Tithe” system began; but Abraham knew he should be obeying it.  How about you?  Even Jacob followed his grandfather’s example in paying Tithe (Gen. 28:22).  Who to we are not told.  We are also told of Jethro being a priest (Gen. 18:1).  Can we assume Moses paid him Tithes?

 

Bare in mind, that we are responsible where we send our Tithe.  If the place you are sending it to is not in line with God’s principles, giver beware.

 

 

B) TO THE BIBLE

 

 

God teaches us that the Tithe is HOLY (Lev. 27:30) and that it is ROBBERY (which is SIN, Exo. 20:15) not to give it to Him (Mal. 3:8).

 

According to Hebrews 7:5, the Levitical priests (lets bring it to today -- your pastors) were required (commanded) “to take [i.e., “collect”] Tithes.”  And if we continue to read on down to the end of Chapter 7, we can understand that Jesus is the new Priest Who is to receive those Tithes now (in the form of your pastors).  This is confirmed by Paul in First Corinthians 9:13-14:  “[13] Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? [14] Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”

 

You may be happy to learn that you do not need to give an arm and a leg anymore; just two arms and two legs:  “[337] It is not God’s purpose that Christians, whose privileges far exceed those of the Jewish nation, shall give less freely than they gave.  ‘Unto whomsoever mush is given,’ the Saviour declared, ‘of him shall be much required.’  The liberality required of the Hebrews was largely to benefit their own nation; to-day the work of God extends over all the earth. . . [338] Surely our obligations are much greater than were those of ancient Israel.”  AA:337-338.

 

On that note, most of the Tithe laws given were for the benefit of the Jewish nation only.  We do not live in a system of God being the president.  Thus, I would only like to address the requirements today for Tithing.  We will go over the Jewish system of Tithing later on in this study; simply because we are studying a Biblical Tithe.

 

 

C) GROSS OR NET INCOME

 

 

As I understand it, the Tithe is paid on what is brought in, not on what is conjectured to be brought in.  In other words, only on the increase, not on what is never received, or should have been received.  The Bible speaks of Tithing on our “increase,” Deuteronomy 14:22 & 28, not on a speculative increase.  However, also note in Deuteronomy 14:22-23, that you do not give one-tenth of your herd, just the “firstborn.”

 

For example:  In Biblical times a farmer went out to plant his field.  He expects every seed to flourish and grow, for he has prepared the land the same for one seed as for the other.  However, such is not the case.  Now does the farmer bring the first-fruits of his land (to Tithe) based upon what he thought he would receive from his crop, or does he bring in the first-fruits of what has sprung up?  The answer is obvious.  Only on what has been produced by the land, and not on what he thought he would receive.

 

Therefore, in Biblical times there was no such thing as “Gross or Net Income.”  Nor should there be now (in regards to Tithe).  In Genesis, Chapter 14, we have the account of Abram rescuing his nephew Lot, and when Melchizedek came out to bless Abram, Abram “gave him Tithes of all,” Genesis 14:20, that he had recovered.  Notice that Abram did not give Melchizedek Tithe on what he thought he should have obtained; and he only gave to Melchizedek from the increase.  Not any additions of what he already owned.

 

 

D) WE TITHE ON INCREASE ONLY

 

 

The Tithe is a TENTH (Gen. 28:22; Lev. 27:32; Num. 18:21; Heb. 7:1-4) of our INCREASE (Deu. 14:22 & 28; 26:12; 2Ch. 31:5; “as God hath prospered him,” 1Co. 16:2) and represents our true FAITH in giving or not giving (2Ch. 31:12; Amos 4:4; Luke 11:41; 18:12).  Let me make a Note here (see above again).  Tithe is given from our “INCREASE,” not from “gross” income (pay-check without tax taken out), as some would teach, not from any money you have not actually received, but only from money you have received (actual paycheck amount), excluding expenses (your choice).

 

Second Chronicles 31:4-5 is very telling in the point of only paying from ones “increase.”  “[4] Moreover he [king Hezekiah] commanded the people that dwelt in Jerusalem to give the portion of the priests and the Levites [as God had already previously Commanded], that they might be encouraged in the Law of the LORD. [5] And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase [“INCREASE”] of the field; and the Tithe of all things brought they in abundantly.”

 

A Note here.  Some preachers state that “only” offerings [Tithe] of crops are mentioned as being the items paid as Tithe.  But this verse and Hebrews 7:2, teaches us that one is to pay the “Tithe of all,” and is to be “brought,” of your “increase.”  That includes money.  According to “Thayer’s Definition” of Hebrews 7:2, a “tenth,” is the Greek “G1181; dekate,” meaning, “a tenth part of anything.”

 

 

E) TITHE IS COMMANDED OF GOD

 

 

God has COMMANDED that we pay Tithe:  Leviticus 27:30-34; Deuteronomy 12:6 & 11 & 17; 14:22-23 & 28; 26:12-13; Second Chronicles 31:3-6; Nehemiah 10:36-37; Psalm 50:14-15 (with a blessing if you do); Proverbs 3:9(see Pro. 11:25 for a blessing); Malachi 3:10 (with a blessing if you do); Matthew 23:23; Luke 6:38 (with a blessing if you do); 11:42; Hebrews 7:5 (receiving a blessing if you do in verse 7).

 

Note:  According to Proverbs 3:9, we are to pay the Tithe first, before all other bills or needs.  I know that when I first started paying Tithe, if it wasn’t the first check I wrote out (didn’t pay it first), I might not have paid it.

 

God teaches us that the Tithe was to be paid to the PRIESTS:  Numbers 18:21; Deuteronomy 26:12 & 13; First Corinthians 9:13-14; DESIGNATED for them:  Genesis 14:18-20; Numbers 18:24 & 26; Nehemiah 10:36-37; 12:44; 13:5 & 10-12; Hebrews 7:5-9.

 

God also teaches us that even the PRIESTS were to pay Tithe:  Numbers 18:26 & 28; Nehemiah 10:38; from the Tithe they received, Numbers 18:21.

 

The argument in Hebrews 7:2-4 refers to Abraham’s example of the giving of the Tithe (Gen. 14:18-20), thus applying it to the New Testament Church.  Also, our Lord confirms this in His statement in Matthew 23:23 & Luke 11:42.  But let’s look further down.  If we go to Hebrews 7:8, can we determine that Melchisedec is no longer alive today. Therefore, the “He,” twice in this verse, is referring to Christ, and we, when we pay Tithes, are giving them to “Him.” “And here men that die receive Tithes [your pastors]; but there He receiveth them, of Whom it is witnessed that He liveth.”

 

Importantly, we should give to God’s work willingly, not grudgingly or of necessity (Exo. 25:2; 35:5; 1Ch. 29:17; Pro. 11:25; Rom. 12:8; 2Co. 9:7).  And, we should give in proportion to the blessing God has given us; but only as we are able to give (Deu. 16:17).

 

 

F) THE PURPOSE OF THE TITHE

 

 

The purpose of the Tithe was to support the ministry (Num. 18:21-32 & 1Co. 16:2).  In other words, to get the Word out that there is a God Who loves you, Who wants to bless you, Who wants you to get to know Him.

 

In Numbers 18:21 it is spelled out what the Tithe was to be used for:  “Behold, I have given the children of Levi all the Tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacles of meeting.”  The Hebrew term for “all,” i.e., “kol,” means:  “the entire amount,” “the totality,” “the whole” of the Tithe, not a percentage or part.

 

 

G) THE JEWISH SYSTEM OF TITHING

 

 

In Jewish tradition [note the word “tradition”], there are three different Tithes, which are named as the First Tithe, the Second Tithe, and the Poor Tithe, which is also called the Third Tithe (“Tobit,” 1:7-8).  According to this explanation, after the Tithe (the First Tithe) was given to the Levites (of which they had to give their Tithe to the priests), a Second Tithe of the remaining nine-tenths had to be set apart and consumed in Jerusalem.  Those who lived far from Jerusalem could change this Second Tithe into money, with the addition of a 5th part of its value.  Only food, drink, or ointment (owner’s choice) could be bought with the money (Deu. 14:26).  The Tithe of cattle belonged to the Second Tithe, and was to be used for the feast in Jerusalem.  In the 3rd year, the Second Tithe was to be given entirely to the Levites and the poor.  But according to Josephus (“Ant.,” IV, viii, 22) and Tobit (“Tob.” 1:7-8) the “Poor Tithe” was actually a Third Tithe.  Another consideration in regards to priests and Levites who were landowners, they were also obliged to give the Poor Tithe.

 

Lastly, it is ordered that the Tithe is to be taken up every third year (Deu. 14:28-29; 26:12-14).  Had this been carried out correctly, there would NEVER have been any such event as a poor person in Israel.  In addition, we should include the Biblical fact that our Lord separates out the Tithe from offerings.  This is clearly seen in Psalm 96:8:  “Give unto the Lord the glory due unto His Name:  bring an offering, and come into His courts.”  See also Exodus 35:22.

 

 

H) THE FIRST ENACTMENT OF THE JEWISH TITHING LAW

 

 

The first enactment of the Law, in respect to Tithe, is found in Leviticus 27:30-33, and is the declaration that the tenth of all produce, as well as of flocks and cattle, belongs to Jehovah and must be offered to Him.  An additional discussion in Leviticus 27:30-33, is that the Tithe was to be paid in kind, or, if redeemed, with an addition of one fifth to its value (discussed later).

 

According to Leviticus 27:30-33, concerning the first section, a Tithe had to be given of the seed of the land, i.e., of the crops, of the fruit of the tree, e.g., oil and wine, and of the herd or the flock (demonstrated in Deu. 14:22 & 23; 2Ch. 31:5-6).  As the herds and flocks passed out to pasture, they were counted (inferred in Jer. 33:13; Eze. 20:37), and every 10th animal that came out was reckoned as holy to the Lord.  The owner was not allowed to search among them to find out whether or not they were bad or good, nor could he change any of them; with the exception that if he did, both the one chosen (the tenth one that passed under the rod) and the one for which it was changed (an example would be that the owner felt that the seventh one was a better offering, therefore he added it in his offering to the Lord), they both were now holy.

 

In the second part of Leviticus 27:30-33, Tithes of the herds and flocks could not be redeemed for money.  By contrast, Tithes of the seed of the land and of fruit could be.  If it was, a fifth part of the value of the Tithe, it had to be added.  A slight exception came about in case of distance, in which permission is given to convert the produce into money, which is to be taken to the appointed place, and there laid out in the purchase of food for a festal celebration, in which the Levite is, by special command, to be included (Deu. 14:22-27).  Notice that nowhere is the payment of Titheexcluded for any reason.

 

In Numbers 18:21-32, it is laid down that the Tithe must be paid to the Levites (pastors of the day).  The Levites were to receive the Tithes offered by Israel to Yahweh, because they had no other inheritance, and in return for their service of the Tabernacle (verses 21 and 24).  The Tithe was to consist of corn of the threshing-floor and the fullness of the wine press (Num. 18:27), which coincides with seed of the land and fruit of the trees (as recorded in Leviticus, Chapter 27).

 

We need to also notice that none were exempt from the paying of the Tithe.  The Levites, who stood in the same relation to the priests as the people did to themselves, were to offer from the Tithe they received (their inheritance) a heave offering (a Tithe of a Tithe), to the priests (Num. 18:26; Neh. 10:38).

 

In Deuteronomy 12:5-6 & 11 & 18 (see also Amos 4:4) it is said that the Tithe is to be brought “unto the place which Yahweh your God shall choose out of all your tribes, to put His Name there.”  It was later established that our Lord’s permanent location was Jerusalem.  In today’s terms, that would be your local Church, which then sends it on to wherever headquarters is.

 

 

I) MORE THAN ONE TITHE

 

 

At this point I would like to discuss verse six of Deuteronomy, Chapter 12, which Bible commentators use to prove as there being more than one Tithe offering.  Here is the verse:  “And thither ye shall bring your burnt offerings, and your sacrifices, and your Tithes [it is argued that this word is plural], and heave offerings of your hand, and your vows, and your freewill offerings, and the firstlings of your herds and of your flocks.”  That the plurality of “Tithes” infers more than one Tithe is not very well substantiated, for so is everything else in this verse in the plurality form.  In other words, the mention of “Tithes” in the plural can be summed up this way.  Consider that you are standing in front of an audience of believers (as God is speaking to His people here).  You could either say, “Bring your entire Tithe in tomorrow,” or “Bring your entire Tithes in tomorrow.”  Either phrase works without inferring more than one Tithe, any more than there are more than one “burnt offerings” per family, or “vows” or “freewill offerings” per family, or “firstlings” or “herds” or “flocks.”

 

In Deuteronomy 14:24-27, it is laid down that if the journey of the livestock that was to be the Tithe was too long for them, they could be converted or exchanged into money, and the money taken there (Jerusalem in this case) instead, where it was to be spent in anything the owner chose.  However, whatever was bought was to be eaten by him, his household, and the Levites (at Jerusalem).

 

In Deuteronomy 14:28-29; 26:12-15, it is laid down that in the 3rd year, the Tithe was to be reserved and eaten (at Jerusalem in Deuteronomy, Chapter 14, and at home in Deuteronomy, Chapter 26) by the Levite, the stranger, the fatherless and the widow.  In the case of Deuteronomy, Chapter 26’s instruction, then the landowner should go up himself before the Lord his God, i.e., to Jerusalem, and ask God’s blessing on his deed.  In the Mishna (Sotah 9 10; Ma’aser Sheni 5 65) this 3rd year is called, “the year of Tithing.”

 

 

J) ADDITIONAL TO THE TITHE

 

 

This is called “The Festival Tithe.”  According to Deuteronomy 26:12:  “Tithing all the Tithes of thine increase the third year, which is the year of Tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow.”  This means “the third year” of the seventh or Sabbatical year, in which the tenths were to be given to the poor.  However, according to the letter of the Law in Deuteronomy 14:28, in both these places it would appear that the “Tithe” was for the Levites, and that this “Tithe” was drawn only once in three years.  Whereas, in Deuteronomy 14:29, “the stranger, the fatherless, and the widow” are covered separately.  Therefore, this must be also a type of “Tithe,” or better, “offering” for “the stranger, the fatherless, and the widow.”

 

From the “Believer’s Bible Commentary” we read:  “In addition to the above {verses} firstfruits, the Jews were to offer a second Tithe, called the festival Tithe, which was to be shared with the Levite, the stranger, the fatherless, and the widow every third year.  This Tithe was to be distributed to the needy in their own towns.  The people then had to testify before the LORD that they had obeyed. . . all of the commands concerning the Tithe.”

 

And according to “John Gill’s Exposition of the Bible,” we read, “. . .the third year, which is the year of Tithing; that is, the third from every seventh, when the land lay fallow.  Every year a Tithe was paid to the Levites; and besides that a second Tithe, which was carried to Jerusalem and eaten there; and every third year it was eaten at home, in their towns and cities in the country instead of it, with the Levite, poor and stranger, and was called the poor’s Tithe; and hence the Targum of Jonathan here calls this year the year of the poor’s Tithe, as was also the sixth year, and was reckoned not complete till the Passover in the following year, as the Jewish writers say:  Misn. ib. & Maimon. & Bartenora in ib.”

 

In a side note, according to First Timothy 5:17, “elders” are to be paid a “double honour.”  Why do I say “paid?”  The Greek word for “honour” is “time,” pronounced “tee-may,” and literally means, “money paid” (see its use in Mat. 27:9; Acts 4:34; 5:2 & 3; 7:16; 19:19; and others).

 

 

N) DON’T FORGET YOUR FREEWILL OFFERINGS

 

 

See Leviticus 7:12-13; 22:18 & 21 & 23 & 29; 23:38; Numbers 15:3; 29:39; Deuteronomy 12:6 & 17; 16:10; 23:23; Second Chronicles 31:14; Ezra 1:4; 3:5; 7:16; 8:28; Psalm 119:108; Jeremiah 17:26; 33:11; Amos 4:5; 5:22; Acts 2:45; Second Corinthians 8:2-4; 9:6-7.

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