Tithing

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The practice of offering to God a tenth of the harvest of the land and of livestock, as holy to the Lord. The idea is also used in a more general sense, meaning offering one-tenth of one’s income to the Lord.

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Tithing was practised before the giving of the OT law

Ge 14:18–20 Abraham offered a tenth of the goods taken in battle, apparently in thankfulness to God for victory.
See also Ge 28:22; Heb 7:1–3

Tithing under the law

Tithing extends to all kinds of produce and livestock

Le 27:30–32 Cereal and fruit offerings could be commuted to money.
See also 2 Ch 31:5–6; Ne 10:35–38; Ne 13:12

All tithes were paid to the Levites

Nu 18:21–24; Ne 10:37–38; Heb 7:5

Tithes were to be paid in a designated place

Dt 12:5–6; Dt 14:22–29; Dt 26:2 Tithes were paid in Jerusalem, or every three years in towns where the tithe feast was eaten.

Levites offered a tenth to the Lord

Nu 18:25–29; Ne 10:39

Uses of the tithe

Support of the Levites

Numbers 18:21 KJV 1900
And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation.
See also 2 Ch 31:4

The tithe meal

Deuteronomy 14:23 KJV 1900
And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.

A three-yearly gift to the poor

Deuteronomy 14:28–29 KJV 1900
At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the Lord thy God may bless thee in all the work of thine hand which thou doest.

Tithing of minor items must not lead to neglect of major matters

Matthew 23:23 KJV 1900
Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.
See also Lk 18:9–14; Lk 11:42

Freewill offerings were made in addition to the tithe

They were given freely

Exodus 36:3 KJV 1900
And they received of Moses all the offering, which the children of Israel had brought for the work of the service of the sanctuary, to make it withal. And they brought yet unto him free offerings every morning.
See also Nu 15:3; Le 7:12–18; Ezr 1:4; Ps 54:6; Eze 46:12

They were given according to ability

Deuteronomy 16:10 KJV 1900
And thou shalt keep the feast of weeks unto the Lord thy God with a tribute of a freewill offering of thine hand, which thou shalt give unto the Lord thy God, according as the Lord thy God hath blessed thee:
See also 1 Co 16:2; Ac 11:29; Dt 16:17; 2 Co 8:12 There is no specific command in the NT for the church to tithe, but many commands to give generously and to support the Lord’s work.

Blessing promised to those who tithe

Malachi 3:10 KJV 1900
Bring ye all the tithes into the storehouse, That there may be meat in mine house, And prove me now herewith, saith the Lord of hosts, If I will not open you the windows of heaven, And pour you out a blessing, that there shall not be room enough to receive it.
See also Pr 3:9–10

Failure to tithe and abuses of the tithe

Malachi 3:8–10 KJV 1900
Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, Even this whole nation. Bring ye all the tithes into the storehouse, That there may be meat in mine house, And prove me now herewith, saith the Lord of hosts, If I will not open you the windows of heaven, And pour you out a blessing, that there shall not be room enough to receive it.
See also Le 27:33; 1 Sa 8:15; 1 Sa 8:17; Ne 13:10
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