Are You Robbing God?
The Israelites were to tithe on everything that they produced from their agricultural pursuits, including crops and livestock (Lev. 27:30, 32; Deut. 14:22–23). These tithes were given to the Levites, since the tribe of Levi had received no allotment in the land of Canaan like the other tribes (Num. 18:21, 24). In turn the Levites were to present a tithe of the tithes they collected to the Lord for the priests’ sustenance (Num. 18:26, 28). Tithes were vital to the successful operation of Israel’s religious system. If they were not forthcoming, the priests and Levites had to resort to other means of support (Neh. 13:10).
The tithe was presented at the central sanctuary (Deut. 12:6, 11), which was first the tabernacle and later the temple. When Malachi exhorted the Israelites to “bring the whole tithe into the storehouse, that there may be food in my house” (Mal. 3:10, emphasis added), he was referring to the temple in Jerusalem (Neh. 10:38; 13:12–13). Israelites ate a portion of their tithes, evidently as a kind of fellowship meal, “in the presence of the LORD” at the sanctuary (Deut. 14:23).
Every three years there was a special tithe. This tithe was not taken to the temple but was stored locally for distribution to the Levites, foreigners, orphans, and widows (Deut. 14:28–29; 26:12). Traditionally, Jewish interpreters have held that there were two different kinds of annual tithes, one for the Levites and the other for the prescribed meal at the temple. According to this interpretation, the tithe of the third year was a special use of the second tithe.
Regarding the question of tithing and the Christian, two points seem particularly relevant. First, tithing was practiced before the inception of the Israelite nation and the institution of the Mosaic Law. Second, Jesus endorsed the custom (Matt. 23:23). Consequently, it seems best to view tithing as a timeless moral imperative that modern believers should observe. The fact that Israelites were to present other offerings in addition to their tithes seems to suggest that the tithe is a minimum that we should give to the Lord.
There were various types of Old Testament offerings. Five are listed in Leviticus 1–7: the burnt offering, the grain offering, the fellowship (“peace,” KJV) offering, the sin offering, and the guilt (“trespass,” KJV) offering. However, the Hebrew word for “offerings” in Malachi 3:8 is the more general term, terumah (seventy-six times in the Old Testament), which basically means a “contribution” or an “offering” for a sacred purpose.