Eternal life, God's purposes for all humanity, His grace and the Lamb of God as a sacrifice for the sins of the world were foreknown by the Father before time began and before the creation of the universe (Tit 1:2; 2Tim 1:9; 1Pet 1:18-20; Acts 2:23). God defines what is good and what is evil (Gen 2:9,17; 1Jn 3:4). His understanding is infinite and He knows the end from the beginning (Ps 147:5; Isa 46:10; Acts 15:18). The definitions of sin and spiritual life are the same for all those who will be in the first resurrection. They are all members of the one Faith, one Hope, imbibing of the same Spirit (Eph 4:4-5), and this is irrespective of the time and culture in which they have lived, since God does not change (Mal 3:6; Heb 13:8; 1:12).

For example, both Moses and Jeremiah, though in their own cultural times, understood, like Paul, that circumcision is of the heart (Deut 10:16; 30:6; Jer 4:4; 9:25-26). Similarly, David, king of Israel, though he restored the whole Levitical system, understood that God did not want the sacrifice of animals (Ps 51:17; 40:6-8; Isa 1:11-20). This understanding of David and Isaiah is consistent with that of the writer of Hebrews and all the saints (Heb 10:5-10).

The OT Levitical system contains prefiguring sacrifices (lambs, goats, bulls, etc), other symbols (shewbread, incense, ark, etc), and a priesthood that suggested the priesthood of Jesus Christ and of the saints (Ex 19:4-6; 1Pet 2:5,9; Rev 1:6). Whatever the nature of the changes made, as the reader presently perceives, in the light of the NT, there has to be a continuing coherency, as alluded to in the previous paragraph. Most of us may readily agree that the tabernacle and temple prefigured the Church (Acts 15:14-17; Isa 33:20). We might readily agree that the sacrifices, tabernacle and temple prefigured the work of God and the Lamb of God (Rev 19:7; 21:2,3,9,10,22). Yet are our concepts consistent?

To fully show how these things are integrated and beautifully coherent would take at least a lengthy book. This paper therefore cannot claim to be "The History of Tithing from the Bible," because the subject is so vast, being part of many aspects intimately connected with the tabernacle, temple and priesthood service. Our paper offers a careful and biblically consistent presentation about support for those who serve God and His sheep as shepherds with Jesus Christ (cf. Jn 21:15-19; Jer 23:3,4), who provide godly care to the poor (Ps 82:3-4; Matt 5:3; Jas 2:5), and who uphold the Festivals (Isa 56:1-8; Ezk 20:1-32; Col 2:16-17). Answers given here, we believe, agree with the known biblical rationale that shows us the spiritual meaning and practical applications of sacrifices, offerings, circumcision, tabernacle, temple, etc.

Hubert Krause spent months of work on the initial paper which he gave to me for editing and further input. His research and compilation was immense and I thank him. I also thank my wife for her invaluable help.

Orest Solyma (Melbourne; 22 Jan.; 24 June, 1998)

Sacrifices and offerings are aspects of the Law of God, which Law is perfect and continues to transform the lives of those who follow the Shepherd (Ps 23:1-2; 51:6-7). That which is perfect does not change and produces ongoing spiritual growth. For example, though the Son of God never sinned, He grew in wisdom, in stature, in favour before God and men because He lived entirely by the Will of God (Lk 2:52; Jn 5:30). Jesus Christ, our Redeemer and Messiah, learned obedience by the things that He suffered and by the trials He experienced, yet He was always sinless (Heb 5:8; Isa 28:16).

He has told us all in Matt 5:17-18:

Do not think that I have come to destroy the Law or the Prophets. I did not come to destroy, but to fulfill (i.e., to magnify [Ps 138:2; Is 42:21] and to reveal obedience according to godly sincerity and Truth). For assuredly, I say to you, till heaven and earth pass away (Rev 21:1), one jot or one tittle will by no means pass away from the Law till all is fulfilled (the Law is holy, righteous, and good [Rom 7:12]).

Sacrifice, as a principle, is eternal (1Pet 1:18-20; Rom 12:1). Circumcision of the heart, ears, eyes, mouth and whole life has always applied to everyone (Ex 6:12; Deut 10:16; 30:6; Jer 6:10; Acts 7:51; Col 2:11). Jesus is our atonement as the Lamb of God from before the creation of the universe (1Pet 1:18-20).

Because this paper challenges accepted conventions and traditions held by tithes-observant churches, it is worth saying again that the Bible upholds the principles of support for those given the responsibility and the gifts to nurture and teach the disciples in the Way, support for the poor and needy, and support for observance of the Festivals typifying the Plan of Salvation.

The problems seem to be in: (1) making righteous interpretation of Scripture which is contrary to petrified traditions; (2) making godly judgments from Laws based within a theocratic society but now within the present evil world; (3) explaining, in sincerity and Truth, how biblical principles and practices for today's disciples do not contravene the spirit of the Law. The problem of the Law is in spiritual perception, godly perspective, and application according to the Will of God, and not the traditions and imaginations of men (cp. Matt 7:21-23). The Pharisees practised their Law but were of their father, the Devil (Jn 8:44). They kept the Sabbaths but did not know their meaning (cp. Isa 1:12-18; Amos 5:21-24; 8:10; Hos 2:11).

This document shows that generally accepted interpretations of Scripture about tithes are erroneous.

The following exposition shows how the laws of sacrifices, offerings, and tithes are applicable to Christians. The reader is urged to persist in careful reading of this paper and not to let apparent anomalies deter completion of this fairly lengthy study. Please refer to all Scriptures listed. Understandably there is further need to expound the meaning of sacrifices, various offerings, tabernacle and temple typologies and priestly functions. This will be addressed in a later paper.

INTRODUCTION
The word "tithe" (Heb ma`aser; the tenth [part]; Strong's No. 4643; Theological Wordbook of the Old Testament, Item 1711) is not encountered in Scripture until we come to Genesis 14:20. The first offerings (Heb minchah) mentioned are in Genesis 4:3-4: those of Cain and Abel. Both were apparently worshipping the same God, at the same 'sacred' time, and outwardly with the same mind. Abel's sacrifice and offering were accepted. Though Cain came before the same God (so he thought) and understood that 'sacrifice and offering' were required, he determined how that should be done (Col 3:5; Eph 5:5). Cain's self-determination presided over God's Will (Heb 11:4; 1Jn 3:12; Jude 11; Rom 12:1-2; also see Jn 8:37-39; Matt 15:5-9). Worship in spirit and in truth was beyond his comprehension (Jn 4:24).

It becomes progressively clear in the OT that sacrifices, offerings and tithes are integrated parts of the same worship system in Israel. Conclusions made about one aspect must be alike in principle to other components of godly worship. It is the righteousness of God that is required rather than the sacrifices of animals (Ps 40:6-8; Heb 10:5-10; Ps 50:13-15; 51:16,17; Isa 1:11; Jer 6:20; 7:22,23; Amos 5:21-25; Mic 6:6-8). In looking at these Scriptures and in considering their message it is clear that pureness of heart is foremost (Ps 51:10,19). The Pharisees and Sadducees obeyed the Law-as they saw it-but were rejected by Christ, who always does the Will of His Father (Matt 23:23,28,33; Jn 8:44; Matt 7:21; Jn 5:30; 1Cor 15:24,28).

ABRAHAM AND THE TITHE (Gen 14:16-20)
A common belief about what the Bible says is that Abraham, the father of the faithful, paid his tithes to Melchizedek on the basis of some universal law of tithing which was then in force. This law was codified when the nation of Israel was established.

What the Bible does say
Abram, victorious over the armies of the kings, had rescued his nephew Lot and brought back all the goods and captives previously taken by enemies. He was met by Melchizedek, priest of the Most High God, who blessed him and to whom Abram gave "tithes of all" or, as most translations render it, "a tenth of everything."

The Bible does NOT say

• that Abram was obeying a set law prescribing that a tenth be given;
• and that God had commanded him to pay this amount.

A closer examination
Note that Abram gave Melchizedek "a tenth of everything" he had brought back from battle. Abraham will be in the first resurrection, is therefore a part of the Bride of Christ, and is therefore a Christian (Gal 3:8; Heb 11:10). Abram was "giving" as opposed to "paying" a tenth. Melchizedek did not use any compulsion of law to collect this tenth. By contrast, in Lev 27:30-33; Num 18:24; Deut 14:22-29, the words "give" or "gave" are not used in describing the obligations of the Israelites to tithe in the Law of Moses.

Christians in various churches are urged to follow Abraham's "tithing" example, but the means of this tithe precedent, going to war to save, is precluded from any explanations. This could hardly be called a consistent use of precedence.

Abram was giving a tenth of the spoils of war, as Heb 7:4 says. Some of the possessions he had recaptured belonged to Lot (v 16), but most of them belonged to the kings of Sodom and Gomorrah (v 11). None belonged to Abram, who refused to take anything that belonged to the king of Sodom (vv 21-24). How can it then be stated that Abraham was acting in accordance with a universal tithing law which was later codified? Nowhere else is there any reference to Abraham tithing.

• Tithes were paid of crops from the land or of animals to a long-term Levitical priesthood (Lev 27:30-31). The spoils of war are not an increase from farms, orchards or ranches.
• After the battle, Abram was left with no more than he had possessed previously (v 24). So there was no "increase"!
• There was, moreover, no biblical teaching that a tenth of the spoils of war was subject to tithing.

1. When Israel "spoiled" the Egyptians, there is no evidence that any tithes were paid on their acquisitions, even if these spoils are to be considered as back wages due to them for their years of slavery (Ex 3:21-22; 11:2-3; 12:35-36). They did later make liberal offerings to the building of the tabernacle.

2. The Israelites defeated the Midianites in battle and divided the war booty (Num 31:1-12). One five-hundredth was taken from half the total booty given to the men of war and was allotted to the priests. One fiftieth of the other half given to the 'congregation' was allotted to the Levites. There was no set tithe-one tenth-of the booty given. There was no agricultural increase-the fruits of human effort and God's blessings. The Mosaic instructions given by the LORD (v 25) regarding the spoils of war did not include the requirement to tithe, even though the booty included cattle and sheep (Num 31:9, 26-31).

Nevertheless, we cannot ignore the fact that Abram tithed on the spoils of war. He gave a tenth to Melchizedek, most to those who had been robbed, and some to those who had helped (Gen 14:21-24). Whenever this example is used to induce people to tithe it seems that other problems inherent in this historic event are overlooked. If Melchizedek was the preincarnate Jesus Christ, who were his supporting priests? Who were his subjects in Jerusalem? Does this historic event suggest that the first public preaching of the Gospel was to Jebusites (Gal 3:8)? This is a problematic example to use to induce others to tithe. But this OT event is used as part of the argument to persuade people that it is an important precedent and example of tithing by the "father of the faithful" (Gal 3:7-9; Rom 4:12,16; Isa 51:2). This is a precedent and example of great importance, but is it of tithing?

ABRAHAM AND HIS TIMES
For Abraham, the principle of the tithe was not something new for in his Babylonian cultural environment the practice was common. Cuneiform tablets contain frequent references to tithing in ancient Chaldea and Ugarit in Syria. The great temples of Babylonia were largely supported by the esra, or tithe, which was levied on prince and peasant alike. Tithing in ancient cultures is invariably associated with a sacrificial system and offerings to a god or gods. (See W. von Soden, The Ancient Orient, [Eerdmans: 1994], pp 188-98; A. Leo Oppenheim, Ancient Mesopotamia, [University of Chicago: 1977], pp 183-98; W. Eichrodt, Theology of the Old Testament, [SCM: 1987], Vol 1, pp 141-77; Harris, Archer, Waltke (editors), Theological Wordbook of the Old Testament, [Moody Press: 1980], Item 1711, and 1711c,h; G. Roux, Ancient Iraq, [Penguin: 1983], pp 127-8; 132-3; 161-4; 196-200; 369-70).

The Illustrated Bible Dictionary (Douglas, Hillyer, Bruce, et al (editors), [IVP: 1988]), which is a popular three-volume Bible dictionary, makes this introductory comment: "The custom of tithing did not originate with the Mosaic law (Gn. 14:17-20), nor was it peculiar to the Hebrews. It was practised among other ancient peoples" (TITHES, p 1572). More detailed verification is in the above sources.

Abram, who was familiar with these ancient practices common in Ur, Haran, and amongst the Canaanites, gave, as a freewill offering of thanksgiving, a tenth of the spoils of war; a thank offering of a tithe for the very likely miraculous deliverance of all and for the retrieval of the stolen goods. Perhaps an additional reason for the offering was that it was made to a king-priest, Melchizedek. Nevertheless, it was voluntary. Admittedly, the writer of Hebrews uses Abraham's example to compare it to the tithes the Levites received (Heb 7:5). But more on this later.

WHO WAS MELCHIZEDEK?
The HarperCollins NRSV Study Bible says Melchizedek was a Canaanite priest-king. Footnotes in the Jerusalem Bible (Darton, Longman & Todd: 1966) say that 'several of the Fathers even held the opinion that Melchizedek was a manifestation of the Son of God in person.' The NJB 1985 edition does not include this comment. The Soncino Press Chumash has a footnote saying, The Midrash identifies him with Shem (as do some Targums on the Pentateuch (W.R. Inge & H.L. Goudge, Hebrews, [Cassell: 1924], p 61). The DSS (Dead Sea Scrolls) fragment, 11QMelch, which identifies him as 'the Elohim who takes his place in the divine council in the midst of the elohim (cf. Ps 82:1).' G. Vermes, The Dead Sea Scrolls in English, [Penguin:1990], pp 300-301), has:

He [The Almighty God] will assign them (i.e., the captives given liberty) to the Sons of Heaven and to the inheritance of Melchizedek; for He will cast their lot amid the portions of Melchizedek, who will return them there and will proclaim to them liberty, forgiving them the wrong-doings of all their iniquities.

Ps. 110 connects the Melchizedek tradition with the Davidic throne and since Ps. 76.2 uses the name Salem for Jerusalem, one must here hold to the identification with Jerusalem. The supposition of a pre-Israelite city-king of Jerusalem does not cause the least difficulty since the discovery of the correspondences between the Syro-Palestinian city-kings and the Pharaoh during the fourteenth century B.C. In it were discovered letters from a prince of Jerusalem. The name Melchizedek is certainly old-Canaanite (cf. Adonizedek, Josh 10.1). The combination of both offices, priest and king, in one person was not unusual in the ancient Near East (e.g., in Phoenicia).

... the most important thing is that Abraham received the blessing of the precursor to David and the Davidic dynasty, that even Abraham had recognized his duty toward Jerusalem and its king (p 181).

Melchizedek, king at Salem, the Jebusite city, was a priest of el-elyon (God-Most-High: Gn 14:18), worshipped by the Phoenicians and the Canaanites. In a way David installed Yahweh in Zion, to replace the former divinity. In return (cf. Ps 2:6), Yahweh proclaimed David king and priest according to the order of Melchizedek (Ps 110:4) and made with his family an eternal covenant (cf. also Pss 89:3,4,28,29,36; 132:10ff) [p 358].

Melchizedek, as described in Heb. 5:10; 6:20; ch. 7, was without father, without mother, without genealogy. This statement means that his pedigree is not recorded (cf. Ezra 2:59,62). This mode of expression is ancient. Thus Urukagina, king of Lagash (c. 2450 B.C.), who is famous for his economic reforms, said that he had neither father nor mother, but that the god Ningirsu appointed him; he was probably a usurper. Melchizedek is further described as having neither beginning of days nor end of life, of whom it is testified that he lives. He suddenly emerges from the unknown and as suddenly disappears; it is not known whence he came or whither he went; neither birth nor death is assigned to him; he is a type of undying priesthood.

JACOB AND THE TITHE (Gen 28:20-22)
A common belief about what the Bible says is that Jacob, like his grandfather Abraham, was committing himself to tithe on his future blessings from God on the basis of a law of tithing then in operation.

What the Bible does say
Jacob made a vow, pledging to God a tenth of all his future blessings if God stood by him.

To whom did Jacob give his tithe? To Melchizedek if he was still in Salem? To Isaac? Did he just burn all his tithes? Jacob's example of offering to tithe is problematic in terms of application today. Insistence on tithing must give intelligent answer to, "To whom does one tithe?" And if one does tithe, then how does one determine who should receive it? Jacob's vow to tithe conditionally was made in Gen 28:20-before Levi, his son, was born. The Book of Jubilees (c. 200 BC), an apocryphal work supposedly revealing Moses' visions during his 40-day stay on Mt Sinai (Ex 24:18), says that Jacob tithed to his son, Levi (Jubilees 32:8-15).

The Bible does NOT say

• that Jacob was obeying a set law prescribing the giving of a tenth;
• that God had commanded him to pay this amount. Why would Jacob have to vow to give God a tenth of everything if a tithing law from God already required it?
• to whom, and how, when and for what purpose Jacob gave this tenth he vowed to God.

The Talmudic scholar, Rashbam (1085-1174), is cited in the Soncino Chumash as saying that Jacob's tithes were made in the form of sacrifices, presumably burnt offerings. "All" a person's acquisitions, however, were not tithable, according to the law of the tithe later set down for Israel. What was tithable were those items ordained by the law as subject to the tithe, i.e., one's crops and animals. So to assume that Jacob was acting according to the demands of an unwritten tithing law later to be outlined to the Israelites as part of the Old Covenant is not biblically provable. What Israelite ever tithed on all that he was given or acquired? See the later discussion which takes Lk 18:12 into account.

JACOB AND HIS TIMES
The vow to tithe by Abraham's grandson, Jacob, was in accord with common practice among the Semites and other ancient Middle Eastern cultures.

Abraham lived until the boyhood of Jacob, who was probably fifteen years of age when Abraham died. It is therefore quite natural to conclude that Jacob followed the pattern of his grandfather and father in using the concept of the "tenth" as the basis for offerings to God. But how and to whom does one give offerings and tithes according to the will of God? Presumably, if Melchizedek were with us today we would be pleased to tithe to him. But who can be equated to Melchizedek today?

Conclusion
As the reader will have already deduced, Jacob was making a promise to offer in thanksgiving a tenth of all future blessings God would bestow upon him. Offerings based on all acquisitions is reasonable. Such offerings take into account the total of one's perceived and measured blessings (Deut 16:17; 1Cor 16:2; 2Cor 8:12-15). For Jacob, who still had much to learn about faith in God, it was perhaps also a matter of self-preserving expediency. He may have been seeking to make a deal with God by which he would be protected from his brother Esau and could return safely to the land promised him (Gen 33:17-20).

THE TITHE FROM ABRAHAM TO MOSES
A common belief is that an unwritten law of tithing was in continuing force from the earliest times, and that this law was ultimately tabulated and given to Israel as part of the Levitical laws of the First Covenant.

What the Bible does say
Apart from the usage of the word "tithe" in the examples of Abraham and Jacob, there is no other reference to the tithe until the law for ancient Israel is introduced in Leviticus 27:30-34.

Let us consider a few examples where we might logically expect at least some mention of the tithe in the OT.

JOB
There is no reference to tithing when Job's vast wealth is discussed. He is described by God as blameless and righteous, fearing God and shunning evil (1:1,8). Job describes himself as:

• giving to the needy and to the poor (29:12-16; 30:25; 31:16-19);
• taking care of the widow (31:16);
• taking care of the orphan (31:17-18).

JOSEPH (see Gen 41:28-49; also 47:20-26)
As ruler of Egypt, Joseph decreed that the Egyptians who lived on the land he had acquired for Pharaoh pay to the king one-fifth of their crops for the 7-year period of good seasons. If he were aware of a universal tithing law one would assume that, as a principle, one-tenth, rather that one-fifth, of the crops would have been demanded. One might argue that his decisions may have been premised on the principle that one-fifth (a double portion for the firstborn [see Deut 21:17; Ex 4:22; 16:5,22; Job 42:10; Zech 9:12]) was a means of future national redemption of Israel and Egypt from famine.

How significant is it that in the Book of the Covenant (Ex 19:3-24:8), where the commands and statutes of God are set down for the people, there is no mention of tithing even though the festivals of God are noted (23:14-17)? The Israelites were instructed to bring the firstfruits of the land into the House of God (23:18-19). They were told to make burnt offerings, peace offerings, and offerings of sheep and oxen (20:24; 25:4). We see in the whole of the Mosaic text, Gen to Deut, that tithes are a part of a larger OT system of theocratic worship. Notice the amplification with regard to festival gifts and expenditure in Ex 23:17,19a (which is in the context of ratification of the Covenant), in Deut 12:5-7,11-15,17-19,21,26,27; 14:22-29; 16:10,11,13-17. Please notice how these references to offerings and tithes in Deut are consistently to do with the festivals.

Conclusion
It would seem that Abraham, in instructing his descendants, would have informed them about any law of tithing. Yet where is the scriptural evidence for Isaac, Joseph, or any of Jacob's descendants tithing to specific human sources until the Levitical system was set up under Moses? The same argument might be used with respect to the Sabbaths and Festivals. Argument from silence is not proof. However, we may infer the Passover and the resurrection from Abel's sacrifice and from Cain's murder, and from Abraham's sacrifice of Isaac (Gen 22 and Heb 11:17-19). We may infer Sabbath observance by the patriarchs from Gen 2:2-3; Heb 4:4-5; Ps 95:11; et al. It is clear that a separate paper is needed to address this topic.

But to whom would the patriarchs have consistently tithed? How would we understand that Abraham had the whole Gospel if it were not for Paul telling us in Gal 3:8? Would not the patriarchs, along with Job, have left some scriptural evidence that a universal tithing law was in operation during their lifetimes? Our discussion makes it clear that notions of tithing were known. Their application seems markedly different to what so many understand today.

The patriarchs were spiritual leaders in their own right, so to whom would these patriarchs have regularly tithed? There is abundant evidence for offerings and sacrifices. However, regular tithing cannot be adequately accounted for. Patriarchal sacrifices, offerings, and voluntary tithes are expressions of the heart and are personal expressions of Divine blessings. It is clear that the patriarchs expressed gratitude, generosity and worship, and associated these with the concept of firstfruits, firstlings and offerings (Abel: Gen 4:4,5; Noah: 8:20; Abraham: 12:7,8; 13:3,4,18; 22:2ff). Gen 22:9 and Heb 11:10,17-19 show us that Abraham anticipated the death and resurrection of the Son of God. Christ is the Firstfruits of God, and God's means of redemption (1Cor 15:20,23; Col 1:15; Heb 12:23; Jas 1:18; Rev 1:5; 14:4). We know Abraham observed circumcision (Gen 17:23-27; 21:4), but circumcision is not obligatory in the NT (Acts 15:5,24; Rom 2:26-29; Gal 3:3).

The Levitical system, which received the burnt offerings, sacrifices, tithes, heave offerings, vow and freewill offerings, and firstlings of the people (Deut 12:6), had not yet been set up.

The Melchizedek priesthood-even if it could have received the tithes of the Hebrews (Gen 14:13), and there is no evidence that it regularly did-presumably ended in Jerusalem at some point of time. It was located only in Salem (Jebus). And who were all the people associated with Melchizedek? Who were the support staff, and what nationality were the citizens of Salem (Jebusites)? Who were the recipients of Melchizedek's teaching and for how long? Who built and destroyed the temple in which he was the high priest? The Bible doesn't say, but we might assume that they were not descendants of Abraham. Biblical history says that the earlier citizens of Salem were Jebusites (Gen 10:16; 15:21; Josh 15:8,63; Jgs 1:21; Ezk 16:1-3). It is therefore somewhat presumptuous to use such a problematic example to endorse regular tithing in our present environment.

Who should receive our offerings, our vow offerings, our thank offerings, our peace offerings, our freewill offerings, the gifts of our increases? Those who say we should give it to them because they claim to preach a gospel?

By what authority and by what criteria do we decide what to give, how much to give, how often, and to whom?

INTRODUCTION
The Book of the Covenant (Ex 19:3-24:8), the basic teaching of the First Covenant, and the constitution which governed ancient Israel, was ratified in blood (Ex 24:6-8). It made no mention of tithing. True, offerings, various sacrifices and tithes were part and parcel of the one system, and the Book of the Covenant asks for sacrifices and offerings (Ex 20:24; 24:5). The new national existence of Israel in the land of Canaan was at first financed by freewill offerings, e.g., in the building of the tabernacle (Ex 35:21-29; 36:3,7). Tithes are not mentioned in Exodus. Leviticus 26 (cp. Deut 28), the chapter promising blessings for obedience and cursings for disobedience, does not mention tithing, but does mention idolatry, which many churches might find remotely applicable to them (Lev 26:1,30). The Mosaic law is first found in Lev 27:30-34 after the establishment of the tabernacle. This was the original tithing law which was modified later, as Judaic scholars say.

The Book of Leviticus uses the words offer(ing)(s) more than 400 times. Chapter 1 speaks of the burnt offering; ch 2 of the grain offering; ch 3 of the peace offering; ch 4 the sin offering; ch 5 the trespass offering. Then ch 12 outlines purification rites and offerings for the birth of males and females; ch 16 covers the 15 sacrifices for the Day of Atonement; ch 23 speaks of the Festivals and their sacrifices; ch 25 gives regulations about the sabbatical year, the Jubilee, redemption of property, loans to the poor, and slavery. The last chapter, ch 27, gives rules for the redemption of consecrated people and property, and ends with the first biblical statement about the law of tithing. What are the various applications for today from all these chapters?

THE LAW OF TITHES: LEV 27:30-34

Num 18:26-32 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. 27 Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. 28 In this way you also will present an offering to the LORD from all the tithes you receive from the Israelites. From these tithes you must give the Lord's portion to Aaron the priest. 29 You must present as the Lord's portion the best and holiest part of everything given to you.' 30 Say to the Levites: 'When you present the best part, it will be reckoned to you as the product of the threshing floor or the winepress. 31 You and your households may eat the rest of it anywhere, for it is your wages for your work at the Tent of Meeting. 32 By presenting the best part of it you will not be guilty in this matter; then you will not defile the holy offerings of the Israelites, and you will not die.'

What the Bible does say (Lev 27:30-34)

1. The crops or fruits (v 30), and the animals (v 32) of those who owned them, were subject to the tithe.
2. There was an extra one-fifth premium for the redemption of the tithes of the crops or fruits, i.e., for a person who wanted to keep the tithe for personal use. The value of his tithe was estimated in monetary terms and this then increased by 20%. The total value in money could then be substituted for the tithe. How would this principle apply today?
3. Only the tenth animal (the last one, not the first!) that passed under the rod was God's (v 32). It was not a matter of "God getting His money first".

Leviticus does not say how the tithe was to be spent or to whom it was to be given. Those matters are addressed later. We are told that the tithe was "holy to the Lord" (v 30). The rabbinic masters Rashi (1040-1105), Rashbam (1085-1174), and the tractate Ma`aseroth (The Tithes) say that this is the "second tithe", as do other Judaic traditionalists and some Christian scholars (e.g., R.J. Rushdoony, The Institutes of Biblical Law, [The Presbyterian and Reformed Publishing Co.: 1984], pp 52-54).

1. that the productive increase of every Israelite was subject to the tithe. Agricultural production (v 30) and animals (v 32) were tithable, and then only by those who owned them.
2. that the tithes were to be paid in money. Instead, they were paid in kind, except in cases where the tithe of the crops was redeemed.
3. that there were two or even three tithes. Only a single tithe is mentioned. Additional tithes are based on rabbinic traditions.

Here are examples of Judaic traditions:
"The cohanim [priests] and L'vi'im [Levites] were debarred from owning hereditary land but were to be given a tithe (tenth) of all produce (Leviticus 27:30-33, Numbers 18:21); a second tithe was to be consumed by the owner in Jerusalem (Deuteronomy 14:22-27); and a tithe for the poor replaced the second tithe in the third and sixth year of the seven-year cycle that culminated in the year of sh'mittah [i.e., the 7th year], in which the land was allowed to lie fallow." [The rabbinic elaboration of the law of tithes is found in the Talmud, which includes the Gemara: interpretations of the Bible compiled by Rabbi Judah the Patriarch c.200 AD; and with numerous additions to make up the Jerusalem Talmud, c.400AD, then the larger and more authoritative Babylonian Talmud, completed c.500 AD]. "The rabbinic elaboration of the law of tithes is found in the Talmud tractates Ma`aserot [The Tithes] and Ma`aser Sheni [The Second Tithe]" (D. Stern, Jewish New Testament Commentary, [JNTP: 1992], p 71).

The reader should note that rabbinic authorities, commenting about the same things, may make quite different comments. And notice, with respect to Lev 27:30ff, what Rashi and Rashbam said (that Lev 27:30-34 refers to the second tithe) and what Stern, a Messianic Jew, cites (that Lev 27:30-34 is for the Levites). We'll see more examples of the disparate and argumentative nature of rabbinic commentary. Similarly, among Christian scholars one finds widely variant interpretations about key issues, especially christology (e.g., R. Bultmann, C. Colpe, O. Cullmann, J.D.G. Dunn, L.W. Hurtado, E. Lohse, D.S. Russell, J.S. Spong, G. von Rad, A.N. Whitehead, Irenaeus, Augustine, Luther, Wesley, et al).

Phillip Cohen in his Introduction to the Talmudic tractate Ma`aseroth summarizes chapter 4 as: "The stages at which produce becomes liable to tithe, when pickled, stewed or salted." And chapter 5: "Describes the operation of the law of tithe, when the farmer transplants vegetables from one part of his domain to another" (page v). Rabbi M.H. Segal in the Introduction to Ma`aser Sheni says: "Jewish tradition distinguished between the secular Levitical tithe, or the First Tithe, which was an annual tax on the produce of the land, and the holy, or Second Tithe, which, according to Deut. XIV,23, was to be consumed before the Lord in the place which He would choose, viz., in Jerusalem" (page v of The Hebrew-English Edition of the Babylonian Talmud, Seder Zera`im, [Traditional Press, New York: 1982].

How interesting that those who say that Jewish tradition retains the oracles of God (Gk logia only in Acts 7:38; Rom 3:2; Heb 5:12; 1Pet 4:11) adhere to selective parts of the Jewish oracles, hoping listeners won't query the inconsistencies, hoping not to get intelligent questions asked by the sheep, and hoping that invented traditions for maximization of income from church members' tithes and offerings will fall on compliant ears.

"The end of the chapter [i.e., Lev 27:26,27,30-33] deals with obligatory dues. These brief passages are largely in conflict with other passages of the Torah and present baffling problems to the student" (W. Gunther Plaut, THE TORAH: A Modern Commentary, [Union of American Hebrew Congregations, New York: 1981], p 966). The same author says of vv 26-27 regarding firstlings that "they may be a fragment of a different law about firstlings, which eventually did not prevail" (p 968); (cp. Ex 13:12-13).

Some Preliminary Conclusions
It is difficult to be certain that Israel tithed in the wilderness. Since tithing is part of the sacrificial system, it should not be overlooked that Israel left Egypt to sacrifice in the wilderness (Ex 3:18; 5:3,8,17). It is probable that some tithing took place in the desert where it wasn't really possible to apply the system in the full manner the Law of Moses prescribed before Israel entered the Promised Land. They tithed on their flocks (Ex 34:3; Num 31:9,30; 32:26). The system, therefore, was not fully in practice until the Israelites entered and settled the land of Canaan under Joshua (Deut 12:1-7,10-14; 14:22-28; 26:1-19). Please notice that the offerings and tithes in these Deuteronomy references were taken personally "to the place the LORD had chosen." Decision on the place that God has chosen to place His Name is crucial. Who has right to the Name of the LORD? See the paper, In the Name of God.

It is an act of "faith" to claim that the "law of tithing" has been continually in force since Adam. The law of sacrifice, the law of selfless sacrifice and whole-hearted devotion to God, on the other hand, is eternal. 1Peter 1:18-20 tells us that the Lamb of God was foreordained before the universe's creation (Heb 1:1-3). The concept of sacrifice and offering preceding creation was observed in Eden and immediately following (Gen 3:21; 4:3).

VARIETIES OF GIVING
How instructional it is to note the place of tithes in the whole concept of giving:

Deut 12:6,11: (1) burnt offerings (olah); (2) sacrifices (zebach); (3) tithes (ma`aser); (4) heave offerings (terumah: contribution, offering; used over 70 times; Ex 12:2,3; 30:13,14,15; 2Chr 31:10,12,14); (5) vow offerings (neder); (6) freewill offerings (nedebach; Ezr 3:5); (7) firstlings, firstfruits (bekira, bikkurim; Num 18:12,13).

Explanation of and requirements in one category, viz., tithes, should surely apply, in principle, to all categories.

Do we express our worship, our joy, our gratitude to the Almighty God for His awesome power, love, blessings, promises, healings, interventions in such varied ways? Should we not?

The argument may be used that Christ's sacrifice abolished the entire sacrificial system. Indeed, Christ's free-will sacrifice did abolish the sacrificial system. King David, who restored the system, knew this (Ps 51:16; also see 1Sam 15:22; Mic 6:6-8). What did David, Samuel, Micah understand that we should likewise understand? Today the Church of the Firstborn (Heb 12:22-23) is the Temple and all the brethren are the priesthood (1Pet 2:9; Rev 1:6; 5:10).

Christ's sacrifice also abolished the tabernacle, temple, and Levitical priesthood. Tithes and offerings were institutionalized into the national theocracy to provide for the Levites, the priests, and associated functions: maintenance of the temple, Jerusalem festivals, and the means of teaching people.

NEW TESTAMENT SACRIFICES
It is interesting and very instructive to note how the NT views sacrifices. In reading these Scriptures one will be struck with the consistency between these verses and the conclusions made in this paper.
Rom 12:1 I beseech you therefore, brethren, by the mercies of God, that you present your bodies a living sacrifice (alluding to the burnt offering of a killed sacrifice?), holy, acceptable to God, which is your reasonable (Gk logikos: rational, genuine, true) service.
2Cor 2:15 For we are to God the fragrance of Christ (alluding to the anointing oil?; Ex 30:22-30; Song 4:11; Ps 45:8) among those who are being saved and among those who are perishing.
Eph 5:2 Walk in love, as Christ also has loved us and given Himself for us, an offering and a sacrifice to God for a sweet-smelling aroma (Lev 1:5-9; 2:1-2; 3:1,5).
Phil 2:17 Yes, and if I am being poured out as a drink offering on the sacrifice and service of your faith, I am glad and rejoice with you all (Num 28:6-8).
Phil 4:18 Indeed I have all and abound. I am full, having received from Epaphroditus the things sent from you, a sweet-smelling aroma, an acceptable sacrifice, well pleasing to God.
2Tim 4:6 For I am now ready to be offered, and the time of my departure is at hand.
Heb 13:16 But to do good and to share forget not: for with such sacrifices God is well pleased.
1Pet 2:5 You also, as living stones, are built up into a spiritual house, a holy priesthood, to offer up spiritual sacrifices (which the Levitical priesthood did typologically in the tabernacle and temple worship requirements; cp. Ex 19:4-6; 1Pet 2:9), acceptable to God by Jesus Christ.

It is clear that the NT gives profound spiritual significance to sacrifices. This is to be expected, since the sacrificial concept pre-dates the creation (1Pet 1:18-20). The Law of sacrifices is not abolished (Matt 5:17,18), but is spiritually understood, as reflected in the above verses. How are tithes to be understood and applied since they are a part of the same system?

Let us continue with additional preliminary conclusions:

• It appears that some classes of people in Israel did not tithe. Where is the scriptural legislation about a tithe of fish, timber, mining products, the work of artisans and craftsmen, or commercial activity? One might infer that tithing is applicable to everything from verses such as:
  You (Israel) shall be a special treasure to Me above all people, for all the earth is Mine (Ex 19:5).
  Heaven and the highest heavens belong to the LORD your God, also the earth with all that is in it (Deut 10:14).
  The earth is the LORD's, and all its fullness, the world and those who dwell there (Ps 24:1).
  As soon as the commandment (of Hezekiah) was circulated, the children of Israel brought in abundance of the firstfruits of grain, wine, oil, honey, and of all the produce of the field; and they brought in abundantly the tithe of everything (2Chr 31:5).
  Compare in principle Gen 1:29: 'every plant and every tree is food' for man? No! Only that which is non-poisonous and edible is suitable for food! In 1Tim 4:4 we read: 'every creature of God is good for food'? No! Only that which God defines as suitable meat for human consumption is suitable food (Lev 11; Deut 14). Spiders, scorpions, etc, are self-evidently not suitable food for humans.
  

  What the above verses tell us is that every person, irrespective of his occupation, should recognize God as the provider and owner of all. This appreciation, gratitude toward God, and love for God results in a generous willingness to thank God. But lust and covetousness rule the world (Isa 14:12-15; Ezk 28:12-19; 1Jn 2:15-17). And please again consider Cain's offering (Gen 4:3-5; 1Jn 3:12; Jude 11).

• The true nature of the tithe is agricultural (grain, wine, oil, etc), and of livestock. Although the tithe could be redeemed with money, the money of redemption could not be called the tithe.
• This added one-fifth premium for redemption (of crops only; animals could not be redeemed: Lev 27:32-34) may have applied only in the wilderness. There is no further reiteration of this in later Scripture. The sacrifice of animals foreshadowed the sacrifice of Jesus Christ which redeemed man from sin. Nothing else could redeem man. Parables using various crops (grain, grapes, figs) foreshadowed loss and gain in coming into the promise of the Kingdom of God (Matt 13:1-30; Isa 34:4; Jn 10:2). Israel fed on God's manna which was not subject to the tithe. How does one tithe on the gracious gifts of God: love, mercy, forgiveness, intervention, healing, graciousness, talents. Romans 12:1-2 answers superbly.
• There seems to be considerable personal responsibility placed on the shoulders of the individual in these initial tithing laws (see Deut 12:6-28).

THE LEVITICAL SYSTEM: NUM 18:21-32 (See Table 1)
We shall further consider how Judaic scholarship interprets the tithes in Lev, Num, Deut. The reader will find this perplexing and entertaining. Please note that the Jews have (all?) the oracles of God (Rom 3:1-2).

The JPS Torah Commentary: NUMBERS, (JPS: 1990), with commentary by Jacob Milgrom.

The property that was subject to the tithe in Israel was grain, new wine, and oil (Deut. 14:23, etc.), as well as cattle and sheep (Lev. 27:32). However, in a general context the tithe appears to embrace all kinds of property. Abraham gives Melchizedek a tenth of everything, which seems to refer to the booty of war, and Jacob vows that "of all that You give me, I will set aside a tithe for You" (Gen. 28:22). In Mesopotamia, there is evidence of tithes from agricultural produce, cattle and sheep, slaves, donkeys, wool, cloth, wood, metal production, silver, gold, and so on. It seems, therefore, that the specification in the priestly Deuteronomic codes refers only to the most common objects of tithing in Israel (p 433).

Jacob Milgrom also says:

Despite the view of most moderns, the tithe in Numbers 18 is not voluntary but mandatory, a conclusion supported by the following evidence: (1) the verb tikhu means "take by force," implying that the Levite is not dependent on the whims of the landowner. (2) It would be hard to conceive that the tithes, the only income assigned to the Levites, takes the form of charity-and this in compensation for the ongoing risks involved in laboring for the sanctuary. (The case of Deut. 14:22-29, in which the tithe is indeed a charity, has a totally different sociological motivation: The Levites are unemployed priests and are literally the wards of society). (3) Since the prerequisites for the priestly family of Aaron from the annual produce of the land are mandatory (vv. 12-13), how could the Levitical prerequisites from the land, which are supposed to feed a whole tribe (numbering 8,580 males between the ages of thirty and fifty, according to 4:48) be purely voluntary? The history of the Babylonian temple tithe demonstrates that no sooner was a centralized government established than it would have met the need of the sanctuary personnel for a fixed income by imposing an annual sacral tithe (p 433).

Underlying all the ancient Near Eastern sources dealing with the tithe is the common notion of a tax that is indispensable for the maintenance of the temple and its personnel... As may be learned from the Mesopotamian documents, the tithe was stored in the temple treasuries, and some of the temple representatives were put in charge of the stores...


The tithe was collected by representatives of the temple authorities, who were also responsible for transporting the products to the temple personnel; these collectors themselves were exempted from the tithe.


A similar picture is obtained when the biblical sources dealing with the tithe are examined in conjunction with the outside sources. Admittedly, as will be shown, one has to take into account the fact that the various sources of the Pentateuch evince different attitudes to the tithe and also that this institution underwent some development during the Second Temple period (Milgrom, p 434).

Chapter 6 of Numbers describes the Nazirite vow; ch 7 the leaders' offerings; ch 8 the cleansing of the Levites; ch 15 the grain and drink offerings, unintentional sin, presumptuous sin, Sabbath violation, tassels on garments; ch 18 gives duties of priests and Levites, offerings for the support of the priests (vv 8-20), and tithes for the Levites and priests (vv 21-32). These are all part of the same religious package. Isn't it somewhat puzzling that so few of us know what all these things mean yet we are supposed to live by every word of God (Deut 8:3; Matt 4:4; 5:17-20; Lk 4:4)? But centralized control asserts "send us your tithes" (see Lk 22:25).

This law of tithing, first stated in Lev 27:30, uses the wording, the tithe of the land, i.e., the Promised Land (Gen 12:7; 13:15-18; 15:18; 17:8; Josh 1:6; Hag 2:4; Mal 3:6-12). Leviticus 27, which proclaims the law of the tithe, as well as chapters 25 and 26, contain instructions that were to apply to the Israelites when they came into the Promised Land. It should be realized that tithing, a part of the sacrificial and other Levitical laws, applies to the land God had given them. Changes in the system must be interpreted and applied equitably, justly, righteously, consistently.

It is generally assumed that animal sacrifices, circumcision, and the Levitical priesthood, etc. are abolished, but some part of "the financial system" that helped sustain and keep it all in place is intact-and according to rabbinic traditions-which Christians must uphold in "faith" (cp. Matt 23:4,14,16-20,23,25; 15:3-6).

What the Bible does say (re: Num 18:21-32; see Table 1)

1. The tithes (i.e., tithing on grain, fruits, oil, wine, livestock) are given "in return for the service that they perform in the tent of meeting" (Num 18:21; Neh 10:32-39; and Heb 7:5-10, which shows that Melchizedek foreshadows Jesus Christ, the High Priest of GOD [Heb 9:11]).
2. God gave to the Levites, as their portion, "the tithe of the Israelites, which they set apart as an offering to the Lord" (Num 18:24), i.e., the tithes are voluntary. What are offerings and tithes if they are given under coercion and from a reluctant heart (cp. Isa 1:11-17; Amos 5:21-25; 8:10,11)?
3. While serving at the sanctuary, they were in turn to set apart a tithe of what they received from the Israelites as an offering to be given to the priests (vv 26-32). This was a "tithe of the tithe." How is this applied by tithe-oriented churches? Should the people give their offerings to the local ministry, and then the local ministry tithes to 'headquarters'? At this point you may be laughing for self-evident reasons.
4. The Bible reaffirms that, although the Levites could consume their portion of the Israelites' tithes at any place, these tithes were nonetheless their payment for their service in the tabernacle (v 31).

1. that all of the Israelites' tithes went solely to the Levites;
2. that this tithe was ever in the form of money;
3. that there was ever more than one tithe, or tenth.

"The Tractate Ma`aseroth ('Tithes') deals in the main with the annual tithes of agricultural produce due to the Levites (Num XVIII,21), commonly described as Ma`aser Rishon (first tithe) or, less often, as Ma`aser Levi (the Levite's tithe). It is necessary to define this tithe thus to distinguish it from Ma`aser Sheni (second tithe) taken to Jerusalem, there to be consumed by the landowner and his family (Deut. XIV,22-29); and the Ma`aser Ani (Poor Man's tithe) given every third and sixth years of the Sabbatical cycle to the poor (Deut. XIV,28; XXVI,12)." (Phillip Cohen, The Talmud, p V).

THE LEVITICAL SYSTEM: DEUT 12:5-28
Deuteronomy (from the LXX, meaning "repetition of the law") was written by Moses probably in the last month of his 120 years (1:3). This work expresses Moses' grandest words and inspiration. Before matters of offerings and tithes are addressed, the perspective on wealth and material blessings is addressed.

Deut 8:6-20 Therefore you shall keep the commandments of the LORD your God, to walk in His ways and to fear Him. 7 For the LORD your God is bringing you into a good land, a land of brooks of water, of fountains and springs, that flow out of valleys and hills; a land of wheat and barley, of vines and fig trees and pomegranates, a land of olive oil and honey; 9 a land in which you will eat bread without scarcity, in which you will lack nothing; a land whose stones are iron and out of whose hills you can dig copper. 10 When you have eaten and are full, then you shall bless the LORD your God for the good land which He has given you. 11 Beware that you do not forget the LORD your God by not keeping His commandments, His judgments, and His statutes which I command you today, 12 lest; when you have eaten and are full, and have built beautiful houses and dwell in them; 13 and when your herds and your flocks multiply, and your silver and your gold are multiplied, and all that you have is multiplied; 14 when your heart is lifted up (from pride in human accomplishments), and you forget the LORD your God who brought you out of the land of Egypt, from the house of bondage; 15 who led you through that great and terrible wilderness, in which were fiery serpents and scorpions and thirsty land where there was no water; who brought water for you out of the flinty rock; 16 who fed you in the wilderness with manna, which your fathers did not know, that He might humble you and that He might test you, to do you good in the end; 17 then you say in your heart, 'My power and the might of my hand have gained me this wealth' (contra Zech 4:6). 18 And you shall remember the LORD your God, for it is He who gives you power to get wealth, that He may establish His covenant which He swore to your fathers, as it is this day (Ex 19:4-6). 19 Then it shall be, if you by any means forget the LORD your God, and follow other gods (elohim), and serve them and worship them, I testify against you this day that you shall surely perish. 20 As the nations which the LORD destroys before you, so you shall perish, because you would not be obedient to the voice of the LORD your God (cp. Deut 10:12-22).

The next reference is found in Deut 12. Forty years of exodus have passed, and Israel is about to enter the land of Canaan. P.C. Craigie in his commentary, The Book of Deuteronomy, (Eerdmans, NICOT: 1976), says: "This twelfth chapter is at the heart of much of the current debate in the study of Deuteronomy" (p 216). This comment is with respect to the controversy about modern applications and arguments about the number of tithes (see also 14:22-29; 15:19-23; 16:1-17; 23:21-25; and chapter 26).

What the Bible does say (re: Deut 12:5-28; see Table 2)

• The Israelites were to bring their tithes, and all their other gifts, to the central sanctuary where God had put His Name. Let us look at the context:
  (NRSV Deut 12:1-12): These are the statutes and ordinances that you must diligently observe in the land that the LORD, the God of your ancestors, has given you to occupy all the days that you live on the earth. 2 You must demolish completely all the places where the nations whom you are about to dispossess served their gods, on the mountain heights, on the hills, under every leafy tree. 3 Break down their altars, smash their pillars, burn their sacred poles [Asherim] with fire, and hew down the idols of their gods, and thus blot out their name from their places (cp Jn 8:44; Matt 23:37-39; 24:2). 4 You shall not worship the LORD your God in such ways. 5 But you shall seek the place that the LORD your God will choose out of all your tribes as His habitation to put His Name there (cp. Acts 4:12; 1Cor 3:16,17; Eph 1:4,12-14; 1Jn 3:1-3; Rev 14:1-4). 6 You shall go there bringing there your burnt offerings and your sacrifices, your tithes and your donations, your votive gifts, your freewill offerings, and the firstlings of your herds and flocks. 7 And you shall eat there in the presence of the LORD your God, you and your households together, rejoicing in all your undertakings in which the LORD your God has blessed you.

Please notice that generous giving and celebration are at the place the LORD chooses.

8 You shall not act as we are acting here today, all of us according to our own desires, 9 for you have not yet come into the Rest (cf. Heb 4:1ff) and the possession (see Ezk 36) that the LORD your God is giving you. 10 When you cross over the Jordan and live in the Land that the LORD your God is allotting to you, and when He gives you rest from all your enemies all around so that you live in safety, 11 then you shall bring everything that I command you to the place that the LORD your God will choose as a dwelling for His Name: your burnt offerings, and your sacrifices, your tithes and your donations, and all your choice votive gifts that you vow to the LORD. 12 And you shall rejoice before the LORD your God, you together with your sons and your daughters, your male and female slaves, and the Levites who reside in your towns (since they have no allotment or inheritance with you).

Now the place that the Lord your God will choose to let His Shekinah [which we would understand as the Holy Spirit] dwell there, there you should bring all that I command you-your burnt offerings and your sanctified sacrifices, your tithes and your personal contributions, as well as the choicest of your votive offerings that you will vow before the Lord.

• At the central sanctuary, they were to eat and to rejoice before God with their families. The setting here described is quite obviously at God's feasts. This is reinforced by vv 17-19,26.
• The giving involved a whole range of offerings and gifts (vv 6,11,17).
• The Levites were to be included in their rejoicing (vv 18,19).

1. that the tithe was in the form of money. Like the other votive gifts of the Israelites (vv 11,17), the tithe was in kind.
2. that there was more than one tithe, or tenth-and, especially, that this "tithe," of which the Israelites ate with their families at God's feasts, was a separate or additional tithe to the tithe mentioned in Num 18:21-32, in which the Levites at the sanctuary shared. Some commentaries maintain that it is difficult to envisage the Israelites spending the whole of the yearly tithe upon themselves; indeed, they did not, for the Levites were entitled to a share for their support in the work they did for the people of God.

Deut 12:5-28 You shall seek the place where the LORD your God chooses, out of all your tribes, to put His Name for His dwelling place; and there you shall go. 6 There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks. 7 There you shall eat before the LORD your God. You shall rejoice in all to which you have put your hand, you and your house-holds, in which the LORD your God has blessed you. 8 You shall not at all do as we are doing here today; every man doing whatever is right in his own eyes; 9 for as yet you have not come to the rest and the inheritance which the LORD your God is giving you. 10 When you cross the Jordan and dwell in the land which the LORD your God is giving you to inherit, and He gives you rest from all your enemies round about, so that you dwell in safety, 11 then there will be the place where the LORD your God chooses to make His Name abide. There you shall bring all that I command you: your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, and all your choice offerings which you vow to the LORD. 12 You shall rejoice before the LORD your God, you and your sons, your daughters, your male and female servants, and the Levite who is within your gates, since he has no portion nor inheritance with you. 13 Take heed to yourself that you do not offer your burnt offerings in every place that you see; 14 but in the place which the LORD chooses, in one of your tribes, there you shall offer your burnt offerings, and there you shall do all that I command you. 15 However, you may slaughter and eat meat within all your gates, whatever your heart desires, according to the blessing of the LORD your God which He has given you; the unclean and the clean may eat of it, of the gazelle and the deer alike. 16 Only you shall not eat the blood; you shall pour it on the earth like water.

Deut 14:1-2,22-29 You are the children of the LORD your God; you shall not cut yourselves nor shave the front of your head for the dead. 2 For you are a holy people to the LORD your God, and the LORD has chosen you to be a people for Himself, a special treasure above all the peoples who are on the face of the earth. 22 You shall truly tithe all the increase of your grain that the field produces year by year. 23 And you shall eat before the LORD your God, in the place where He chooses to make His Name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always. 24 But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His Name is too far from you, when the LORD your God has blessed you, 25 then you shall exchange it for money, take the money in your hand, and go to the place which the LORD your God chooses. 26 And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the LORD your God, and you shall rejoice, you and your household. 27 You shall not forsake the Levite who is within your gates, for he has no part nor inheritance with you. 28 At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. 29 And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.

Deut 16:11-17 You shall rejoice before the LORD your God, you and your son and your daughter, your male servant and your female servant, the Levite who is within your gates, the stranger and the fatherless and the widow who are among you, at the place where the LORD your God chooses to make His Name abide. 12 And you shall remember that you were a slave in Egypt, and you shall be careful to observe these statutes. 13 You shall observe the Feast of Tabernacles seven days, when you have gathered from your threshing floor and from your winepress. 14 And you shall rejoice in your feast, you and your son and your daughter, your male servant and your female servant and the Levite, the stranger and the fatherless and the widow, who are within your gates. 15 Seven days you shall keep a sacred feast to the LORD your God in the place which the LORD chooses, because the LORD your God will bless you in all your produce and in all the work of your hands, so that you surely rejoice. 16 Three times a year all your males shall appear before the LORD your God in the place which He chooses: at the Feast of Unleavened Bread, at the Feast of Weeks, and at the Feast of Tabernacles; and they shall not appear before the LORD empty-handed. 17 Every man shall give as he is able, according to the blessing of the LORD your God which He has given you.

TABLE 2: continued

Deut 12:17-28 You may not eat within your gates the tithe of your grain or your new wine or your oil, of the firstborn of your herd or your flock, of any of your offerings which you vow, of your freewill offerings, or of the heave offering of your hand. 18 But you must eat them before the LORD your God in the place which the LORD your God chooses, you and your son and your daughter, your male servant and your female servant, and the Levite who is within your gates; and you shall rejoice before the LORD your God in all to which you put your hands. 19 Take heed to yourself that you do not forsake the Levite as long as you live in your land. 20 When the LORD your God enlarges your border as He has promised you, and you say, 'Let me eat meat,' because you long to eat meat, you may eat as much meat as your heart desires. 21 If the place where the LORD your God chooses to put His Name is too far from you, then you may slaughter from your herd and from your flock which the LORD has given you, just as I have commanded you, and you may eat within your gates as much as your heart desires. 22 Just as the gazelle and the deer are eaten, so you may eat them; the unclean and the clean alike may eat them. 23 Only be sure that you do not eat the blood, for the blood is the life; you may not eat the life with the meat. 24 You shall not eat it; you shall pour it on the earth like water. 25 You shall not eat it, that it may go well with you and your children after you, when you do what is right in the sight of the LORD. 26 Only the holy things which you have, and your vowed offerings, you shall take and go to the place which the LORD chooses. 27 And you shall offer your burnt offerings, the meat and the blood, on the altar of the LORD your God; and the blood of your sacrifices shall be poured out on the altar of the LORD your God, and you shall eat the meat. 28 Observe and obey all these words which I command you, that it may go well with you and your children after you forever, when you do what is good and right in the sight of the LORD your God.

1. The tithe of each year's crops and animals was to be brought to God's sanctuary and consumed by the Israelites and their families in the observance of God's festivals.
2. The tithe could now be converted into money without the one-fifth redemption penalty that had applied in the wilderness. In the land of Canaan, this penalty would be removed, although the proviso if the distance is too great, i.e., there were transport difficulties, remained. Some of the Israelites would have travelled a great distance to the sanctuary, first at Shiloh and finally in Jerusalem.
3. Each third year (v 28), (i.e., the 3rd and 6th years of the 7-year cycles within the 50-year Jubilee cycles), that year's tithes were to be kept in the Israelite's own home area, and not brought to the central sanctuary. The priests and poor were invited into the homes of those obedient to this law.

The Bible does NOT say

1. that this tithe was in the form of money. It was in produce, of which the Israelites, the families, the poor and the Levites could eat.
2. that this tithe mentioned in vv 22,28 is a separate or additional tithe. Note that v 28 talks about bringing out "the tithe of your produce for that year," i.e., it is the same tithe, not an additional one. The additional tithe is a surmise based on Judaic tradition.

At this juncture let us look at a reputed modern commentary with the aim of some summation, further direction, and further proof that commonly-held positions in tithe-keeping Christian churches are without strong and provable support for their dogmas.

Jeffrey H. Tigay in THE JPS TORAH COMMENTARY, (JPS, Philadelphia, Jerusalem: 1996), says in introduction to Deut 14:22-29:

Continuing the subject of foodstuffs, verses 22-29 deal with tithes of agricultural produce. The farmer must set aside a tithe of the produce each year and use it in one of two ways. In most years he is to take it to the chosen sanctuary and, along with his household and Levite guests, consume it there in festive sacral meals. But in the third and sixth year of each sabbatical cycle, he is to deposit it instead at his settlement where it is to be distributed to the Levites and the poor.

Although tithing was a well-known practice in the ancient world and elsewhere in the Torah, the uses prescribed for tithes in Deuteronomy are innovative. Leviticus 27:30-33 speaks of tithes on both produce and cattle. Both are "holy to the LORD," a phrase which normally indicates that they belong to the priests of the Levites (cf. Lev. 27:21 and 22:10). The farmer may redeem the produce tithe from them by paying its value plus an extra fifth. Numbers 18:21-32 says that all tithes (probably of produce only) are given to the Levites and that they in turn must give a tithe of the tithe to the priests; they may then eat the rest anywhere. Some scholars believe that the tithes of Leviticus and Numbers are voluntary donations since neither book states that tithing is obligatory upon the public. It is clear that later, in Second Temple times, tithes in support of the Temple and clergy were obligatory (Neh 10:38-39; 13:10-12). Within the Torah, only the tithes of Deuteronomy are explicitly said to be obligatory. These, however, are not given to the clergy or the sanctuary. They are eaten by their owners or given to the poor.

Halakhic exegesis (i.e., what rabbinic authorities have determined as 'pure') assumes that all the tithes are part of a single system consisting of three obligatory tithes. Numbers refers to a "first tithe" of produce given to the Levites, who give a tithe of that to the priests. Deuteronomy 14:21-27 and Leviticus 27:30-31 refer to a "second tithe," taken from the remaining ninety percent of the produce, which is to be eaten by the owners at sacral feasts in Jerusalem, as is the tithe on cattle (Lev. 27:32-33). The "second tithe" on produce is replaced, in the third and sixth years of each sabbatical cycle (see 15:1), by a "third tithe" or "tithe for the poor," to which Deuteronomy 14:28-29 refers. It is given to the poor and Levites in the farmers' hometowns.

Since halakhic exegesis deals with the entire Torah as a consistent, authoritative code, this was a natural approach to take. Critical scholars, however, point out that the various tithe laws do not seem to assume the simultaneous existence of the others. The injunction to share the tithes with the Levites (vv. 27 and 29) seems superfluous if the Levites are already being given the tithe mentioned in Numbers; Deuteronomy 14:22 refers to a tithe on "all the yield of your sowing," not on ninety percent yield. That verses 22-27 and Leviticus 27:30-33 refer to the same tithe is unlikely: Leviticus does not say that its tithes are to be eaten by their owners at the sanctuary, and although Deuteronomy provides for exchanging the tithe for its cash value, it says nothing about paying a twenty percent premium in order to do so.

Because of these and other inconsistencies between the different tithe laws in the Torah, critical theory generally assumes that they were not originally part of a single system but reflect the practices of different times or places, though there is not enough evidence to trace their development thoroughly. Abraham and Jacob gave voluntary tithes (Gen 14:20; 28;22), and there were apparently voluntary tithes during the period of the first Temple, at least in the northern kingdom, since Amos 4:4-5 mentions tithes together with freewill offerings.

As noted above, scholars disagree whether or not the tithes of Leviticus and Numbers were intended to be obligatory. Those in Deuteronomy are, but Deuteronomy modifies the uses to which they are put because of its special purposes and the conditions it addresses. Once sacrificial worship at local sanctuaries was abolished in accordance with Deuteronomy 12, there would no longer be a need to support those sanctuaries and their clergy with tithes. Deuteronomy preserves the holy status of the tithes by requiring that in most years they be consumed in sacral meals at the sanctuary and by placing religious restrictions on how the tithe for the poor may be used (26:13-14). But it gave the tithes new functions. By requiring the owners to travel to the sanctuary and themselves to eat the tithes, Deuteronomy turns the tithes into a means of linking the laity to the sanctuary and providing them with religious experience there. By giving the tithes to the poor in some years, it meets a humanitarian need as well (pp 141-142).

• v 22: In the seventh year no tithe can be given since neither planting nor harvest take place then (see Ex 23:10-11; Lev 25:2-7; 15:1); (p 142).
• v 23: Reverence will be fostered by contact with the priests in the chosen city who teach the people piety and law. This view is consistent with 31:10-13, which commands the reading of Deuteronomy in the chosen place every seventh year so that people will learn reverence (p 142).

THE LEVITICAL SYSTEM: DEUT 15:19-23
Deut 15:1-18 contains provisions that are part of the Law's intent to alleviate the sufferings of the poor, viz., inability to repay debts, inability to obtain loans, and enslavement (e.g., loss of flexibility and capacity to earn more by perhaps changing location).

It is horrifying to me that none of the corporate churches I had, to my shame, been associated with in the past 34 years, have produced anything remotely like the present Pope's encyclicals attempting to deal with the issues in Deut 15:1-18 (see Laborum Exercens [On Human Work], (1981), and Rerum Novarum ["Social Teaching"], (1991). Despite the good words expressed in the encyclicals, the corporate power behind those words is almost void. Since these documents have been released, poverty and the plight of vast numbers of people around the world have continued to deteriorate. The free market global economy is driven by heartless and immoral jungle-warfare competitiveness and is dressed as a sensuous and seductive city whore (Rev 17:1-2). It rampages across the world as the precursor to the Babylon of the Apocalypse, and is directed by bodies such as the IMF, World Bank, and UNO which carry out the wishes of that arch-exponent of materialism, the USA. Though more wealth is being created for the relatively few, there is also increasing oppressive poverty, acceleration in impoverishment of third world nations and powerless class sectors within Western nations so that debt-ridden Western nations can maintain ecologically unsustainable greed. My deepening anger is also fed by the fact that all corporate churches I know of and who constantly call for the member's tithes to preach their Gospel spend far more on their own lifestyles than on personal devotion to the purity of the Word of God, to feeding the flock, edifying the sheep and strengthening those called, chosen, and faithful. Is it better to war about man-made ideas rather than to hunger and thirst after righteousness (Jas 4:1-4; Ezk 34:1-24)?

Deut 15:19-23 deals with eating the male firstlings of herds and flocks, year by year, at the place the LORD chooses. The animals, if blemished, cannot be sacrificed. Jewish tradition says that this law was for the Levites' benefit only (Chumash, [Soncino Press: 1981], p 1072).

Festival-observant groups like to expound some verses in Deut 16:12-17 (see Table 2) to encourage the giving of offerings, but neglect other verses, e.g., Deut 12:6-12.

Let's consider:

Deut 18:1-7 The priests, the Levites; all the tribe of Levi; shall have no part nor inheritance with Israel; they shall eat the offerings of the LORD made by fire, and His portion.

2 Therefore they shall have no inheritance among their brethren; the LORD is their inheritance, as He said to them. 3 And this shall be the priest's due from the people, from those who offer a sacrifice, whether it is bull or sheep: they shall give to the priest the shoulder, the cheeks, and the stomach. 4 The firstfruits of your grain and your new wine and your oil, and the first of the fleece of your sheep, you shall give him. 5 For the LORD your God has chosen him out of all your tribes to stand to minister in the Name of the LORD, him and his sons forever (Who ministers in the Name of the LORD?). 6 So if a Levite comes from any of your gates, from where he dwells among all Israel, and comes with all the desire of his mind to the place which the LORD chooses, 7 then he may serve in the Name of the LORD his God as all his brethren the Levites do, who stand there before the LORD.

The last pentateuchal reference to the Levitical tithe that we shall examine is in Deut 26:12-15:

12 When you have finished laying aside all the tithe of your increase in the third year; the year of tithing; and have given it (personally?) to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, 13 then you shall say before the LORD your God: 'I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me (Please notice that the individual has done all these things by his own decisions); I have not transgressed Your commandments, nor have I forgotten them. 14 I have not eaten any of it when in mourning, nor have I removed any of it for an unclean use, nor given any of it for the dead. I have obeyed the voice of the LORD my God, and have done according to all that You have commanded me. 15 Look down from Your holy habitation, from heaven, and bless Your people Israel (This is a request not for personal but for national blessings) and the land which You have given us, just as You swore to our fathers, "a land flowing with milk and honey."'

The Bible does NOT say

1. that this tithe was ever in the form of money. Rather, it was produce that could be eaten (vv 12,14);
2. that it was an additional or separate tithe. Instead, it was the normal "tithe of your produce in the third year" (v 12), the same full tithe for that year mentioned in Deut 14:28 .

The first question [the Torah answers], "What is to be tithed?" [is answered in Lev 27:30-34]. In this major passage, of seemingly incidental setting in the book, the range of the tithe is given the broadest possible terms, and in a manner perfectly suited for an agricultural economy. All the tithe of the land belongs to Yahweh. This includes vegetation as well as animal life, without exception [I suppose that includes cedars, rose hips, camels, pigs? And did Ruth tithe on her gleanings?]. Moreover, the tithe is not to be confused with the offering of the firstfruits (Ex 22:29,30).
A second question respecting tithing, "To whom are tithes to be given?," is answered in Num 18:21-32.
A third question, "Where are tithes to be given?" is answered in Deut 12:1-14 and 14:22-29. Tithes and sacrifices were not to be given "at every place that you see" (12:13), but at the "place which Yahweh will choose in one of your tribes" (12:14).
There are some complexities, however, concerning these simple laws.
One complexity concerns the number of tithes Israel was to pay.
A second complexity relates to the perversion of the tithing legislation. Israel and later Judaism were prone to err in one of two ways. Either they kept the law too rigidly, losing its intended purpose, so that tithing came to be regarded as a means of obtaining mercy from God in the intertestamental and New Testament periods (cf. Lk 11:42); or Israel neglected the tithe and became guilty of robbing God (Mal 3:8-10).
Perspective on tithing in the OT is found in two directions, Godward and manward. Respecting the Godward thrust, tithing was never meant to be an onerous weight, that one must give a tithe of what one earns. Rather, the tithe was a liberating act of joyful worship (e.g., Deut 12:12; cf. the "cheerful giver" of II Cor 9:7) (p 703).
The Levites who were in the service of God, not in commercial activity, were the direct beneficiaries of the tithes (Num 18:21). There was an inter-relatedness, therefore, between their ministry and the daily labor of the non-Levites. In this synergistic bond there was a regular reminder of their need one for another (p 704).

Tithing is expressed in terms of farming life in the land of Israel (Lev 27:30). Although the Jewish authorities later extended the tithe to areas east and north of Palestine where the populations were predominantly Jewish, and to Egypt, with its large Jewish settlements, all other areas were proscribed. We can contrast this with the half-shekel temple tax of Ex 30:11-16, which was sent to the temple treasury by Israelites no matter where they lived and which provided funding for the temple.

When they were dispersed widely in predominantly Gentile areas centuries later, the Israelites did not consider the produce of those Gentile lands to be tithable according to the traditions of interpreting the law. Tithes from heathen countries were considered "impure" and not suitable for use in supporting the temple service (See Judaism, Vol 2, p 71, by George Foot Moore, and Edersheim's The Life and Times of Jesus the Messiah, Vol 1, p 9).

PURPOSES OF THE TITHE: Crops and Firstlings
Ten percent of agricultural and animal production was set aside each year. The intent behind the sacrifices, offerings, and tithing law was that the whole of Israelite society should benefit.

First and foremost, it was for the purpose of keeping God's Feasts. The Levitical tithing laws given to ancient Israel did not, as some would have us believe, involve a three-tiered system of tithes. Such interpretation is based on rabbinic traditions and there are disagreements within these traditions.

The Pentateuch seems to refer to one tithe. The words "first," "second" and "third" in reference to tithes are not to be found in the Scriptures. The origins of these terms shall be examined further.

Each year, ten percent of agricultural and animal production was laid aside. Every first, second, fourth and fifth years of the seven-year sabbatical cycle, three times in the year at the three festival seasons (Deut 16:16-17), the tithe was brought to a central place. At first it was the tabernacle, then the temple. Numerous additional and meaningful offerings, also required by law, were brought in (Deut 12:6-7; 14:22-24). Here the tithe-payer would eat of the offerings and tithes with the Levites invited to share in the bounteous blessings (Deut 12:28-29; 26:12-13). Are we not told to live by every word of God (Deut 8:3; Lk 4:4)? What present festival-keeping efforts can each of us define that conform, in principle, to these biblical practices? The faithful need to discuss these matters and draw godly conclusions.

The question now arises: Were Levites officiating at the sanctuary during non-festival times of the year still entitled to a share of the Israelites' tithe? We should realize that the priests and the Levites were entitled to the peoples' offerings and to the gifts brought by all worshippers who came-at any time-to the sanctuary where they were serving. While it appears from the Scriptures that most of the populace made their offerings from their tithes during the three festival seasons, the Bible does not preclude offerings being brought for the Levites at non-festival times.

Ten percent was specified, as offerings of the tithes of produce, from the people, who then gave a tithe offering to the priests (Num 18:24,26). What is clear from the Scriptures, again contrary to the claims of many, is that the Levites could not make universal demands on the people for offerings and tithes. This is one reason, no doubt, why God told the Israelites to include the Levites in their festival activities when they were not officiating (Deut 12:12; 14:27,29). The "tithe-of-the-tithe" offering was made by the Levites to the Aaronic priests who were officiating at the sanctuary (Num 18:25-28).

NEHEMIAH'S TIME
After the captivity and the return of the Jews to Judah we see how Nehemiah seems to have made modifications to the manner in which the Levites' portion of the tithe was collected. Nehemiah, perhaps because of economic circumstances, reduced the amount of the temple tax from the half-shekel levied upon Israel by Moses for the tabernacle service (Ex 30:12-16) to one-third of a shekel (Neh 10:32,33). Nehemiah changed a law of Moses? He changed a law but not a principle.

Nine-tenths of the Jews lived in towns other than Jerusalem (Neh 11:1), including many of the priests and Levites who had their own property (Neh 11:3). Nehemiah had to ensure the prompt payment of tithes to provide for the immediate needs of the Levitical priests in the temple. We see from Mal 3:8-10 that he had good cause for concern for, just a short time later, the Jews were being derelict in their responsibility in bringing their tithes to the temple. He saw to it that all the peoples' vows (Neh 9:38; 10:28,29) would be fulfilled by appointing the Levites to receive the various offerings and tithes with an Aaronic priest supervising the receipt of these many gifts from the communities (10:32-39). Notice, again, that the tithes of the people were in kind (vv 35-37), as were their offerings.

An argument could be made that since there was a need to levy a temple tax on every male-both in Moses' day and in the time of Nehemiah-the tithe was not a ten percent tax upon the farming community and paid solely to support the Levitical priesthood and temple. It is difficult to be certain about how much this temple tax provided as income throughout Israel's history even up to Christ's day (Matt 17:24).

The NT scholar, F.F. Bruce, makes the following comment: "The Temple services were maintained chiefly by the capitation tax of one half-shekel payable annually on the first day of Adar (February-Marsh) by each male Jew of twenty years old and upward (fn: Cf. Ex 30:11-16; 2Chr 24:6; Josephus, Ant. XIV,210; Mishnah, Sheqalim). Jews from all parts of the world paid this tax, and its collection and conveyance to Jerusalem were facilitated by the Roman authorities. The coinage most accepted for this purpose was the silver tetradrachma of Tyre, equivalent in value to a shekel; two Jews normally combined to pay their contributions with this coin. This was the coin which, in the incident of Matt 17:24-7, Peter was instructed by Jesus to give to the collectors 'for me and for yourself'" (New Testament History, [Doubleday-Galilee:1980], pp 141-142).

THE LEVITES, THEIR WORK, OFFERINGS, AND TITHES
A greater number of the Levites did not perform services in the temple, probably because there was not enough work for everyone during non-festival times. In David's time, 24 courses or groups of priests served two one-week shifts each year at the temple. For the rest of the time, they lived in their home-towns (1Chr 24:1-19). All priests served during the festival seasons. This system was still in place in Christ's day (Lk 1:5-9), (Jeremias, Jerusalem in the Time of Jesus, [Fortress Press: 1981], p 199).

The Levites, probably more numerous than the Aaronic priests, served together on a rotational basis (1Chr 24 to 26; 28:13,21). Forty-eight cities had been allotted to them (Num 35:1-8), along with pasture lands and livestock to enable them to earn their living-just like any other citizen within the community of Israel-without depending solely on the offerings and tithes they were given. These Levitical cities were theirs in perpetuity (Lev 25:32-34). When the Bible says that the Levites "have no inheritance among the Israelites" (Num 18:24), it does not mean that they did not have homes, cities, and pasturage. They did not have the right to sell their own land, and did not have inheritance in large specific areas, as the other tribes had given to them (Josh 14 to 19). Cities of refuge and cities specifically for the Levites are defined in Josh 20-21. They were, of course, expected to trust in the Lord's provision through the people (Num 18:20-24). If they were zealous in teaching the word of the LORD, if they were zealous for justice and righteousness, and if they were inspiring in their godliness, then surely the people would respond in generous support (cp. Matt 6:21; Lk 18:18-30). God's pattern of application is that He asks us to do His Will, but He does not force us. God's Way is similarly expressed in all His Ways: individual and national. This pattern will be seen again as we consider the NT teaching in support of God's shepherds (1Cor 9:3-18).

If the priests have helped lead the hearts of the people to the true God, then surely where the hearts of the people are so would be gifts of their successes, the firstfruits of their accomplishments, sacrifices from their devotion, offerings from their works. Worshippers at the temple should support the temple. If the church of your fellowship is helping to change your life according to the Scriptures, and that is a reality, then you should support those who give godly care and nurture. If your heart, mind, motivations, speech and deeds are not being transformed according to the Word of God in your present environment, then why are you there?

The Levites performed numerous duties within the nation of Israel. Consider the following examples of some of their occupations:

• Teachers (Deut 24:8; 33:10; 2Chr 35:3; Neh 8:7).
• Judges (Deut 17:8-9; 21:5; 1Chr 23:4; 2Chr 19:8).
• Medical Services (Lev 13:2; 14:2; Lk 17:14).
• Singers and Musicians (1Chr 25:1-31; 2Chr 5:12; 34:12).
• Writers and Librarians (1Chr 2:55; 2Chr 34:13).
• Architects and Builders (2Chr 34:8-13).

To illustrate more fully just how the Levites received a portion of the peoples' tithes, let us re- examine Num 18:25-32.

When the Levites received that part of the tithe considered their "portion" (v 26; also see Deut 12:5-7,11-12), they were to set apart from this, and from all the numerous offerings and sacrifices to which they were entitled (v 29; Deut 12:6-7), their own offering (Num 18:29)-the "tithe of the tithe" (v 26)-and gave it to the Aaronic priests (v 28). This was to be from the best part of the peoples' tithes (vv 29-30), just as all their offerings to God were to be from the very best of all they received. Once the Levites had made their offerings they could consume them, even away from the sanctuary.

Note v 27 in particular: the offerings of grain and wine the Levites gave to the priests from what they received from the Israelites were considered as though they had been produced by the Levites themselves.

The parallel is obvious. Just as the people gave a part of their tithes as an offering (heave offering: terumah, contribution), so the Levites gave a tenth of all they received from the Israelites, also as an (heave) offering. Num 18:31 in the NKJV has the footnote "wages" for "payment," i.e., specific wages for a specific job.

The Levites were to nourish and nurture the people on the Word of God. Whenever they failed, the result would inevitably lead to a famine of the Word. This would appear to have been most of the time as Stephen explained to the Sanhedrin in Acts 7:39-43. Admittedly, there were brief historic restorations.

Consider the following translation of Num 18:25-28 in the light of v 24, where the tithes of the Israelites, that part "which they have set apart as an offering to the Lord" is described:

Num 18:25-28 The LORD said to Moses, 26 "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. 27 Your offering will be reckoned to you as grain from the threshing floor or juice from the winepress. 28 In this way you also will present an offering to the LORD from all the tithes you receive from the Israelites. From these tithes you must give the Lord's portion to Aaron the priest.'"

In one sense, therefore, the school of tradition that maintains that the so-called "Festival tithe" was taken out of nine-tenths of the tithe left after the so-called "Levitical tithe" had been paid does have a little merit, although a tenth is not designated in Num 18:24. If this were the case then the various offerings would have to be generous to provide for the Levites. Biblical history is clear that the system broke down frequently (e.g., Joash, c.835 BC, 2Chr 24:1-6; Hezekiah, c.714 BC, 2Chr 29:1-6; 30:25-27; Josiah, c.622 BC, 2Chr 34:9-11; 35:16-19;).

The tithes of the Israelites, once offerings had been made (Deut 16:17), were used to keep God's festivals. The tithe was still "holy" to God (Lev 27:30), in the sense that part of it went to the Levites at the sanctuary (God saw to it that they were provided for), and the rest used to serve and worship God at His holy convocations. What precludes giving extra offerings: thank offerings, vow offerings, freewill offerings, etc?

The Third and the Sixth Years
Deut 14:22-27 contains the legislation for the normal usage of the tithes of the people-to keep God's feasts. We have already noted how the Levites serving at the central sanctuary were entitled to a share of the peoples' tithes accumulated in the first, second, fourth and fifth years.

THE FIRST, SECOND, AND THIRD TITHES
Which Scriptures define first, second, third tithes? Footnotes in The Soncino Chumash, The Five Books of Moses with Haphtaroth, (Soncino Press: 1981), with the relevant Scriptures cited here say that

1. first tithe is addressed in Gen 14:20; Ex 23:28; Num 18:31; Deut 14:29;
2. second tithe is expressed in Lev 27:30; Deut 12:17-18; 14:23; 16:16;
3. third tithe is revealed in Deut 14:28,29a; 26:12.

Let's note Deut 14:28-29 again.
The people were told that every third and sixth year, once all the harvests were reaped, they were to use that year's offerings and tithes of the various crops and animals (not an additional tithe of the produce), and use them locally, within their own cities. The implication is that they were not obligated to make offerings from it to the Levites at the sanctuary that year.

In vv 28-29, some authorities recognize that the third tithe was in fact a triennial substitute for the second tithe. It is difficult to know exactly when these additional, "festal" or "sacred," and "poor" tithes became so interpreted. In the third, and again in the sixth year (in the seventh year, when the land was not cultivated, there would be no produce to tithe on), the Israelite would not take the tithes to the sanctuary, but would dispose of them in his home town.

Advocates of the "third tithe" today use Deut 14:28-29 to argue that an additional tithe is necessary to provide for the poor and destitute in the church. This supposed third tithe is claimed by them to have been solely a type of welfare tax to assist the less fortunate in ancient Israel. However, let us consider the following:

1. Many authorities consider that a double, let alone a triple tithe imposed upon the farmers of ancient Israel would have been excessive.
2. The Levites, who were included in this purported "third" tithe (v 29) would scarcely have qualified as welfare recipients unless they and the people became negligent in the Law. They had their own land which, unlike the land owned by the Israelites, could not be sold (Lev 25:34). Moreover, God demanded of the people that the Levites' needs be always attended to, whether as recipients of the tithe-offerings at the sanctuary (Num 18:21, 24, 26) or in sharing the benefits of the tithe with them at other times (Deut 12:12; 14:27, 29).
3. The poor in Israel were provided for in other ways. Consider for instance:
   • Ex 22:25-27 (no interest on loans);
   • Lev 19:9-10 (the law of leaving gleanings); Ruth 2:2 (the poor work to gather the gleanings; law must allow this to happen).
   • Deut 15:7-11; 26:12-13 (generosity; compassion; sharing of blessings);

A festival atmosphere-rather than a purely social welfare one-is definitely implied by the directive that the disadvantaged classes were to come to eat their fill. This also implies a designated meeting-place for worship. Such community spirit provides the means for awareness of the needs within the community. What social welfare system, anywhere, is set up to ensure that the poor and disadvantaged eat their fill-have all that they need, and more? Rather Lev 19:9-10, 25:39-43, and Ruth 2:2 stress that the poor can "eat their fill," indicate that God expected the poor in ancient Israel to work to help provide for their needs. This principle of Biblical culture is expounded by the apostle Paul to the Church of God in Thessalonica (2Thess 3:6-13).

This culture of awareness of community needs was manifested in the very beginnings of the NT Church. Jerusalemites sold land and possessions to help sustain their brothers and sisters in Jesus Christ who had come from afar and whose means of support had run out because of their historic overextended stay (Acts 2:5-10,44-46; 4:32-37). Abuse of such trust and integrity was severely punished (Acts 5:1-11).

The reason that the Levites were included in the community re-allocation of the normal tithe in the third year is that even when not officiating at the central sanctuary, they were worthy of support by their fellow Israelites. They had many other functions and responsibilities within the community besides their duties at the tabernacle or temple. At times when the festivals were held locally they had increased duties and therefore warranted extra honour. Their inclusion (v 29) does not necessarily imply that they were impoverished or disadvantaged. They, in this third year, were simply to share more fully in the benefits of the community's tithe, as were the less fortunate.

When applied, Deut 14:28-29 creates a system, as we feel it does, where every three years the festivals are kept locally and the additional resources that became available are used for the needs of the less fortunate. The dogma that these verses refer only to a type of "God-ordained social welfare" system, unconnected with the festivals, cannot be sustained. What this re-allocation of the tithe in the third year shows us is further proof that there appears to have been a great deal of flexibility, community spirit, and awareness of needs within the offerings and tithing system in Israel. Are we not reminded of what Jesus Christ says characterizes His followers (Jn 13:34-35)? Today, with the disintegration of churches and the scattering of the brethren (See The Ministry in the Last Days), small and scattered groups would find it spiritually and socially advantageous to gather together for the festivals at a mutually-agreed location. Emphasis is on love among the brethren as seen in fellowshipping (Jn 13:34-35). Love and truth cannot be separated. Those who claim the love of God and fear truth are deceiving themselves.

Let us examine Deut 26:12-15, a parallel Scripture.
This act of placing special emphasis on the materially disadvantaged members of the community, as well as honouring the contribution of the Levite to Israelite society was (and is) especially meritorious in God's eyes. Spiritual, cultural, social, and emotional needs are provided by the love, discerning awareness, wisdom and generosities of those ministering within their spiritual community through God's calling and gifts. The safety net of the community also has much to generously give and wholeheartedly sacrifice for those in genuine need. The faithful individual Israelite would follow through on biblical instructions and see to it that offerings and tithes for that year had been given to individuals within the community (vv 12-13). At some time at the end of the third year, presumably before God at the central sanctuary (as v 13 seems to imply), the Israelite was to ask for special blessings, not for himself, but for the whole community of Israel (v 15; cp. Solomon's extraordinarily powerful dedicatory prayer at the temple [2Chr 6:18-41]). We should note the personal responsibility Scripture expects of everyone who loves God and His people (1Jn 4:7,11,17-21).

The Levites are mentioned as deserving consideration in all the Scriptures dealing with the so-called "first," "second," and "third" tithes. Consider:

• Num 18:21-24 ".... all the tithe in Israel" ("first" tithe) is given to the Levites.
• Deut 14:22-27 ".... and the Levite within your gates" ("second" tithe).
• Deut 14:28-29 ".... and the Levite, because he has no portion or inheritance with you" ("third" tithe).

It might be argued that these references are proof that:

• Only one tithe was involved.
• The Levites were not automatically entitled to this one tithe. They were the recipients of part of these tithes while on duty at the sanctuary and shared in the benefits of the Israelites' offerings and tithes accumulated in the third year.
• Num 18:21 tells us that the Levites were to be given "all the tithe in Israel for an inheritance," in return "for their service at the tent of meeting," or at the temple (Heb 7:5). In addition, they were looked after when not directly ministering to the Israelites in God's service by a share in the Israelites' tithes in whatever year of the seven-year cycle it happened to be. The system, with its godly intents, was fair and encouraged generosity (Deut 12:5-6; 18:1-8).

We read in:
Lev 27:26-27 The firstborn of the animals, which should be the Lord's firstborn, no man shall dedicate; whether it is an ox or sheep, it is the Lord's. 27 If it is an unclean animal, then he shall redeem it according to your valuation, and shall add one-fifth to it; or if it is not redeemed, then it shall be sold according to your valuation.

And we read in:
Num 18:15-18 Everything that first opens the womb of all flesh, which they bring to the LORD, whether man or beast, shall be yours (i.e., the Levites); nevertheless the firstborn of man you shall surely redeem (because this typifies the redemption of man by the blood of the Lamb of God), and the firstborn of unclean animals you shall redeem (cf. Lev 27:27). 16 And those redeemed of the devoted things you shall redeem when one month old, according to your valuation, for five shekels of silver (silver is symbolic of redemption; Ex 30:11-16; 38:25-26), according to the shekel of the sanctuary, which is twenty gerahs. 17 But the firstborn of a cow, the firstborn of a sheep, or the firstborn of a goat you shall not redeem; they are holy. You shall sprinkle their blood on the altar, and burn their fat as an offering made by fire for a sweet aroma to the LORD. 18 And their flesh shall be yours (i.e., the Levitical priests), just as the wave breast and the right thigh are yours (cp. Deut 12:6-7).

So here we see the Levites sacrificing the firstborn of animals and then eating their flesh. However, the following references show that those who owned the animals ate them and shared them with the Levites.

Deut 12:5-7 says: You shall seek the place where the LORD your God chooses, out of all your tribes, to put His Name for His dwelling place; and there you shall go. 6 There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks (cp. 12:17-18; 14:23; Num 18:17-18). 7 And there you shall eat before the LORD your God, and you shall rejoice in all to which you have put your hand, you and your households, in which the LORD your God has blessed you. 17-18 You may not eat within your gates the tithe of your grain or your new wine or your oil, of the firstborn of your herd or your flock, of any of your offerings which you vow, of your freewill offerings, or of the heave offering of your hand. 18 But you must eat them before the LORD your God in the place which the LORD your God chooses, you and your son and your daughter, your male servant and your female servant, and the Levite who is within your gates; and you shall rejoice before the LORD your God in all to which you put your hands.


Deut 14:23-24 And you shall eat before the LORD your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the LORD your God always. 24 But if the journey is too long for you, so that you are not able to carry the tithe, or if the place where the LORD your God chooses to put His Name is too far from you, when the LORD your God has blessed you ...


Deut 15:19-20 All the firstborn males that come from your herd and your flock you shall sanctify to the LORD your God; you shall do no work with the firstborn of your herd, nor shear the firstborn of your flock. 20 You and your household shall eat it before the LORD your God year by year in the place which the LORD chooses.

1. the individual Israelite (v 22: year by year);
2. his religious observance within the nation at the central sanctuary (v 24: if the place where the LORD your God chooses to put His Name is too far from you);
3. his religious observance within his local community (v 27: You shall not forsake the Levite within your gates); and
4. his neighbourly responsibility to share with the needy (v 29: the stranger and the fatherless and widow who are within your gates).

• priests and Levites serving in a tabernacle/temple;
• seasonal convocations at a central venue which all males are required to attend;
• other "taxes," such the temple tax.

The tithe was not a levy on one's total income used for religious purposes. Consider the following in this context:

• The first temple-the very centre of religious worship-was constructed, not with the help of the people's tithes, but rather from generous offerings (1Chr 22:14-19; 29:1-19).
• Similarly, the rebuilding of the temple was financed by freewill offerings (Ezra 1:6-11; 2:68-69).
• In the temple, the agricultural tithe went into the storerooms or storehouse (Mal 3:10), the livestock into holding pens or stockyards. Any monetary offerings and valuables, however, went into the treasury (Josh 6:19; 1Ki 7:51; Neh 13:12; Lk 21:1; Deut 28:12). These storehouses (Heb asar; treasure(s); treasury; storehouse) featured prominently in Hezekiah's time, when he had additional chambers made in the temple to hold surplus grain (2Chr 31:4-12). It is noteworthy that with leadership dedicated to God the people respond with resultant surpluses (v 10).

• It is in the context of these storehouses that Mal 3:8-10 is to be understood. A specific nation, Israel/Judah (1:1,5; 2:11,16; 3:4) is addressed. The temple has been completed (1:7). The priests and Levites are being referred to (2:1,8). The Jews were robbing God by not providing offerings, animal sacrifices, and tithes for the rituals of the temple. The tithe being referred to by Malachi is the agricultural tithe of ancient Israel/Judah-food, not money. The storehouse (3:10) was in the temple in Jerusalem where the tithe of the agricultural produce was brought. The blessings promised by God were more likely to refer to rai