Paul W. Manuel: Tithes

TITHING: A MATTER OF PERSONAL RESPONSIBILITY

Dr. Paul Manuel—2010

The tithe was a recognized amount in the Ancient Near East, the appropriate percentage to give a priest or king.

Gen 14:20 "And blessed be God Most High, who delivered your enemies into your hand." Then Abram gave him a tenth of everything.

Heb 7:2a and Abraham gave him a tenth of everything.... 4 Just think how great he was: Even the patriarch Abraham gave him a tenth of the plunder! 5 Now the law requires the descendants of Levi who become priests to collect a tenth from the people—that is, their brothers—even though their brothers are descended from Abraham. 6 This man, however, did not trace his descent from Levi, yet he collected a tenth from Abraham and blessed him who had the promises.... 8 In the one case, the tenth is collected by men who die; but in the other case, by him who is declared to be living. 9 One might even say that Levi, who collects the tenth, paid the tenth through Abraham,

Jacob either follows his grandfather's example or the custom in his day.

Gen 28:22 and this stone that I have set up as a pillar will be God's house, and of all that you give me I will give you a tenth.

After the exodus, the tithe becomes a requirement for Israel in the land. Moreover, the tithe's association with the sanctuary made it "holy to the LORD" and unsuitable for secular use. If, subsequent to its dedication, an Israelite wished to use his tithe for some other purpose, he could buy it back at a twenty percent mark-up.

Lev 27:30 A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. 31 If a man redeems any of his tithe, he must add a fifth of the value to it. 32 The entire tithe of the herd and flock—every tenth animal that passes under the shepherd's rod—will be holy to the LORD.

This requirement was, in part, to support the Levites, who had no inheritance in the land (although they could purchase property). The Levites then tithed as well to support the priesthood (cf. Neh 13:5 below).

Num 18:21 "I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting.... 24 Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: 'They will have no inheritance amon the Israelites.' ...26Z7) 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....' 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."

The tithe was only part of what Israelites gave. Aside from periodic sacrifices (e.g., purification [sin] and reparation [guilt] offerings), just the tithe and firstfruits offerings were mandatory,¹ but people brought additional gifts as well.² Each year, they were to bring the tithe (and other offerings) to the place where God chose to dwell.

Deut 12:6 there bring your burnt offerings and sacrifices, your tithes and special gifts, what you have vowed to give and your freewill offerings, and the firstborn of your herds and flocks.... 11 Then to the place the LORD your God will choose as a dwelling for his Name—there you are to bring everything I command you: your burnt offerings and sacrifices, your tithes and special gifts, and all the choice possessions you have vowed to the LORD.

There they would eat the tithe, sharing it with the Levites.

Deut 12:17 You must not eat in your own towns the tithe of your grain and new wine and oil, or the firstborn of your herds and flocks, or whatever you have vowed to give, or your freewill offerings or special gifts. 18 Instead, you are to eat them in the presence of the LORD your God at the place the LORD your God will choose—you, your sons and daughters, your menservants and maidservants, and the Levites from your towns—and you are to rejoice before the LORD your God in everything you put your hand to. 19 Be careful not to neglect the Levites as long as you live in your land.

If the distance to the sanctuary was too great, an Israelite could convert his agricultural offering to a monetary one.

Deut 14:22 Be sure to set aside a tenth of all that your fields produce each year. 23 Eat the tithe of your grain, new wine and oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the LORD your God always. 24 But if that place is too distant and you have been blessed by the LORD your God and cannot carry your tithe (because the place where the LORD will choose to put his Name is so far away), 25 then exchange your tithe for silver, and take the silver with you and go to the place the LORD your God will choose.

Every third year (i.e., years three and six) of the sabbatical cycle, the people would use the tithe for the Levites and for the needy in their communities.³ Obedience in this matter had a direct bearing on God's continued blessing.⁴

Deut 14:28 At the end of every three years, bring all the tithes of that year's produce and store it in your towns, 29 so that the Levites (who have no allotment or inheritance of their own) and the aliens, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the LORD your God may bless you in all the work of your hands.

After the Assyrian deportation of the northern tribes, Hezekiah's reform prompted a renewal of the tithe (and other offerings).

2 Chr 31:5 As soon as the order went out, the Israelites generously gave the firstfruits of their grain, new wine, oil and honey and all that the fields produced. They brought a great amount, a tithe of everything. 6 The men of Israel and Judah who lived in the towns of Judah also brought a tithe of their herds and flocks and a tithe of the holy things dedicated to the LORD their God, and they piled them in heaps.... 12 Then they faithfully brought in the contributions, tithes and dedicated gifts. Conaniah, a Levite, was in charge of these things, and his brother Shimei was next in rank.

After the Babylonian exile, Nehemiah's reform also prompted a renewal of the tithe (and other offerings).

Neh 10:37b And we will bring a tithe of our crops to the Levites, for it is the Levites who collect the tithes in all the towns where we work. 38 A priest descended from Aaron is to accompany the Levites when they receive the tithes, and the Levites are to bring a tenth of the tithes up to the house of our God, to the storerooms of the treasury.

Neh 12:44 At that time men were appointed to be in charge of the storerooms for the contributions, firstfruits and tithes. From the fields around the towns they were to bring into the storerooms the portions required by the Law for the priests and the Levites, for Judah was pleased with the ministering priests and Levites.

Neh 13:5 and he had provided him with a large room formerly used to store the grain offerings and incense and temple articles, and also the tithes of grain, new wine and oil prescribed for the Levites, singers and gatekeepers, as well as the contributions for the priests.... 12 All Judah brought the tithes of grain, new wine and oil into the storerooms.

When the northern tribes established their own national identity following Solomon's death, they also attempted to establish their own religious identity apart from the temple in Jerusalem. The influence of paganism made the acts of worship, such as tithing, paramount and the attitudes of the worshiper negligible. The prophet decries this trend (sarcastically) and says that offering the tithe is not proof of one's piety.

Amos 4:4 Go to Bethel and sin; go to Gilgal and sin yet more. Bring your sacrifices every morning, your tithes every three years.

Nevertheless, such acts of worship are not insignificant, for withholding the tithe proves a lack of piety.⁵ Moreover, as stated previously, obedience in this matter had a direct bearing on God's continued blessing.

Mal 3:8 "Will a man rob God? Yet you rob me. But you ask, 'How do we rob you?' In tithes and offerings.... 10 Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this," says the LORD Almighty, "and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it."

There is no indication that anyone verified the amount a person gave to determine if it was accurate. No Levite or priest visited the local farmer to evaluate his productivity and assess the appropriate tithe. There were no tax forms to complete each year. God expected His people to make the right determination themselves and to be honest about it. This was, therefore, a system easy to cheat, but the offense was not only against the priesthood. It constituted theft of what rightfully belonged to God.⁶

Extra-biblical passages confirm the importance of the tithe and indicate that the more prosperous in Israel (voluntarily) gave more than the minimum God required.

Tob 1:7 Of all my produce I would give a tenth to the sons of Levi who ministered at Jerusalem; a second tenth I would sell, and I would go and spend the proceeds each year at Jerusalem; 8 the third tenth I would give to those to whom it was my duty, as Deborah my father's mother had commanded me, for I was left an orphan by my father.

From agricultural products, giving (including the tithe) eventually extended to all material possessions.

Didache 13:7 Of money also and clothes, and of all your possessions, take the firstfruits, as it seems best to you, and give according to the commandment.

As indicated earlier, the tithe (even in its expanded manifestation) is not the end of giving, for God's people are to be generous people, willing to exceed the minimum requirement as the need arises.⁷

With the Roman destruction of the temple, there was no longer a place to bring the tithe, and the practice declined.⁸ Nevertheless, the Sages attempted to keep the custom of priestly support alive, primarily for those "who gave service to the community by teaching Torah in addition to providing spiritual leadership and communal guidance"?⁹ The convention in most synagogues today is to assess members an annual fee, which may vary according to income, and to make special appeals as other needs arise. While there is no weekly offering, there may be a poor box to collect funds (during the week) for the needy within a congregation. Churches generally rely on the voluntary contributions of their members and take up regular collections. They may also solicit annual pledges of financial support. For Jews and Christians, the amount a congregation requires varies, depending on its expenses. Nevertheless, the tithe is an appropriate amount,¹⁰ according with God's command as well as maintaining continuity with God's expectation of His people in the past and His renewed expectation of them in the future.¹¹ Because no one enforces what an individual contributes, tithing (indeed, all giving) remains a matter of personal responsibility today, even as it was in the biblical period.